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REGISTERED NUMBER: 09130251 (England and Wales)















UNION PLUMBING & HEATING LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024






UNION PLUMBING & HEATING LIMITED (REGISTERED NUMBER: 09130251)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 August 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


UNION PLUMBING & HEATING LIMITED

COMPANY INFORMATION
for the year ended 31 August 2024







DIRECTOR: O J Scott





REGISTERED OFFICE: First Floor
Pressers House
2 South Lane
Elland
West Yorkshire
HX5 0HG





REGISTERED NUMBER: 09130251 (England and Wales)





ACCOUNTANTS: SMH Sheards
Vernon House
40 New North Road
Huddersfield
West Yorkshire
HD1 5LS

UNION PLUMBING & HEATING LIMITED (REGISTERED NUMBER: 09130251)

BALANCE SHEET
31 August 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 53,106 63,401

CURRENT ASSETS
Stocks 6,350 4,750
Debtors 5 50,089 48,730
Cash at bank 88,290 95,046
144,729 148,526
CREDITORS
Amounts falling due within one year 6 (134,293 ) (120,961 )
NET CURRENT ASSETS 10,436 27,565
TOTAL ASSETS LESS CURRENT
LIABILITIES

63,542

90,966

CREDITORS
Amounts falling due after more than one
year

7

(34,080

)

(61,753

)

PROVISIONS FOR LIABILITIES 9 (10,313 ) (12,046 )
NET ASSETS 19,149 17,167

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 19,049 17,067
19,149 17,167

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

UNION PLUMBING & HEATING LIMITED (REGISTERED NUMBER: 09130251)

BALANCE SHEET - continued
31 August 2024


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 21 May 2025 and were signed by:





O J Scott - Director


UNION PLUMBING & HEATING LIMITED (REGISTERED NUMBER: 09130251)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 August 2024


1. STATUTORY INFORMATION

Union Plumbing & 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. ACCOUNTING POLICIES

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

Turnover
Turnover is represented by the invoiced sales of services, excluding VAT, which are recognised when the services are provided.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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

Financial instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs.

Financial assets are assessed for indicators of impairment at each balance sheet date, with any impairment losses being recognised in profit or loss. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed in profit or loss.

Financial liabilities are classified depending on the substance of the contractual arrangements entered into.

Basic financial liabilities, including trade and other creditors, bank loans, finance leases and accruals, are initially recognised at transaction price.

Financial assets and liabilities are derecognised when the company's contractual obligations are settled, cancelled or they expire.


UNION PLUMBING & HEATING LIMITED (REGISTERED NUMBER: 09130251)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 August 2024


2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
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.

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

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2023 - 10 ) .

UNION PLUMBING & HEATING LIMITED (REGISTERED NUMBER: 09130251)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 August 2024


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2023 100,280
Additions 10,416
Disposals (4,147 )
At 31 August 2024 106,549
DEPRECIATION
At 1 September 2023 36,879
Charge for year 17,214
Eliminated on disposal (650 )
At 31 August 2024 53,443
NET BOOK VALUE
At 31 August 2024 53,106
At 31 August 2023 63,401

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 September 2023
and 31 August 2024 76,095
DEPRECIATION
At 1 September 2023 22,773
Charge for year 13,330
At 31 August 2024 36,103
NET BOOK VALUE
At 31 August 2024 39,992
At 31 August 2023 53,322

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 50,089 48,200
Other debtors - 530
50,089 48,730

UNION PLUMBING & HEATING LIMITED (REGISTERED NUMBER: 09130251)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 August 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,036
Hire purchase contracts 17,510 17,510
Trade creditors 40,983 39,154
Taxation and social security 53,612 41,145
Other creditors 12,188 13,116
134,293 120,961

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 7,500 17,674
Hire purchase contracts 26,580 44,079
34,080 61,753

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 17,500 27,710
Hire purchase 44,090 61,589
61,590 89,299

Secured debts represents assistance received under the Bounce Back loan scheme granted by the Government.

Hire purchase liabilities are secured over the asset to which the agreement relates.

9. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 10,313 12,046

Deferred
tax
£   
Balance at 1 September 2023 12,046
Credit to Income Statement during year (1,733 )
Balance at 31 August 2024 10,313

UNION PLUMBING & HEATING LIMITED (REGISTERED NUMBER: 09130251)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 August 2024


10. RELATED PARTY DISCLOSURES

Loans owing to the director on an interest free basis of £4,746 (2023: £9,586) were outstanding at the year end. Loans will be repaid when funds permit.