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REGISTERED NUMBER: 00922838 (England and Wales)


























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

D.J. HARRIS (PLUMBING AND HEATING)
LIMITED

D.J. HARRIS (PLUMBING AND HEATING)
LIMITED (REGISTERED NUMBER: 00922838)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


D.J. HARRIS (PLUMBING AND HEATING)
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTOR: Mr N R Harris





SECRETARY: Mr D J Harris





REGISTERED OFFICE: Fleming Court
Leigh Road
Eastleigh
Southampton
Hampshire
SO50 9PD





BUSINESS ADDRESS: Plantation Road
Andover
Hampshire
SP10 3AT





REGISTERED NUMBER: 00922838 (England and Wales)






D.J. HARRIS (PLUMBING AND HEATING)
LIMITED (REGISTERED NUMBER: 00922838)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 5 62,116 78,774

CURRENT ASSETS
Stocks 34,086 33,177
Debtors 6 43,747 41,520
Cash at bank and in hand 28,358 100,048
106,191 174,745
CREDITORS
Amounts falling due within one year 7 100,744 151,100
NET CURRENT ASSETS 5,447 23,645
TOTAL ASSETS LESS CURRENT
LIABILITIES

67,563

102,419

CREDITORS
Amounts falling due after more than one
year

8

(36,001

)

(49,486

)

PROVISIONS FOR LIABILITIES (15,529 ) (19,694 )
NET ASSETS 16,033 33,239

CAPITAL AND RESERVES
Called up share capital 10 105 105
Retained earnings 15,928 33,134
SHAREHOLDERS' FUNDS 16,033 33,239

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 May 2025 and were signed by:




Mr N R Harris - Director


D.J. HARRIS (PLUMBING AND HEATING)
LIMITED (REGISTERED NUMBER: 00922838)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024


1. STATUTORY INFORMATION

D.J. Harris (Plumbing and Heating) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
The turnover shown in the profit and loss account represents amounts invoiced during the year, exclusive of Value Added Tax adjusted for uninvoiced sales at the year end.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 20% straight line
Plant and machinery - 10% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 15% on reducing balance

All fixed assets are initially recorded at cost.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

D.J. HARRIS (PLUMBING AND HEATING)
LIMITED (REGISTERED NUMBER: 00922838)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


3. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Operating lease agreements
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 10 ) .

5. TANGIBLE FIXED ASSETS
Improvements
to Plant and Motor Computer
property machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 January 2024 7,176 7,273 133,441 6,288 154,178
Additions - - - 2,713 2,713
At 31 December 2024 7,176 7,273 133,441 9,001 156,891
DEPRECIATION
At 1 January 2024 7,176 6,088 59,440 2,700 75,404
Charge for year - 132 18,501 738 19,371
At 31 December 2024 7,176 6,220 77,941 3,438 94,775
NET BOOK VALUE
At 31 December 2024 - 1,053 55,500 5,563 62,116
At 31 December 2023 - 1,185 74,001 3,588 78,774

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 21,087 33,318
Other debtors 22,660 8,202
43,747 41,520

D.J. HARRIS (PLUMBING AND HEATING)
LIMITED (REGISTERED NUMBER: 00922838)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 14,127 26,158
Hire purchase contracts 13,485 14,619
Trade creditors 21,618 31,762
Taxation and social security 40,205 63,784
Other creditors 11,309 14,777
100,744 151,100

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 36,001 49,486

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 49,486 64,105

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary A £1 100 100
5 Ordinary B £1 5 5
105 105

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023:

2024 2023
£    £   
Mr N R Harris
Balance outstanding at start of year 6,118 38,389
Amounts advanced 11,469 5,424
Amounts repaid (5,546 ) (37,695 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 12,041 6,118

This loan was unsecured, interest is charged at HMRC rates and was repaid on 1st January 2025.