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COMPANY REGISTRATION NUMBER: 04240335
Cheshire Plumbing Centre (UK) Limited
Filleted Unaudited Abridged Financial Statements
30 September 2024
Cheshire Plumbing Centre (UK) Limited
Abridged Statement of Financial Position
30 September 2024
2024
2023
Note
£
£
£
Fixed assets
Tangible assets
5
3,587
4,454
Current assets
Stocks
32,843
31,111
Debtors
9,394
10,339
Cash at bank and in hand
434
835
--------
--------
42,671
42,285
Creditors: amounts falling due within one year
199,045
166,416
---------
---------
Net current liabilities
156,374
124,131
---------
---------
Total assets less current liabilities
( 152,787)
( 119,677)
Creditors: amounts falling due after more than one year
28,782
34,518
Provisions
Taxation including deferred tax
( 38,430)
( 33,344)
---------
---------
Net liabilities
( 143,139)
( 120,851)
---------
---------
Capital and reserves
Called up share capital
100
100
Profit and loss account
( 143,239)
( 120,951)
---------
---------
Shareholders deficit
( 143,139)
( 120,851)
---------
---------
These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .
Cheshire Plumbing Centre (UK) Limited
Abridged Statement of Financial Position (continued)
30 September 2024
All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 30 September 2024 in accordance with Section 444(2A) of the Companies Act 2006.
These abridged financial statements were approved by the board of directors and authorised for issue on 26 June 2025 , and are signed on behalf of the board by:
Mr T Fesmer
Director
Company registration number: 04240335
Cheshire Plumbing Centre (UK) Limited
Notes to the Abridged Financial Statements
Year ended 30 September 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 3 Wolfe Close, Parkgate Industrial Estate, Knutsford, Cheshire, WA16 8XJ.
2. Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Revenue recognition
Turnover represents the invoiced value of goods sold over the counter and to account customers excluding Value Added Tax. Turnover is recognised on a strict daily basis.
Taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax. Deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the reporting date.
Tangible assets
Tangible assets are initially recorded at cost and are subsequently stated at cost less accumulated depreciation.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Showroom equipment
-
10% straight line
Furniture and fittings
-
10% straight line
Motor vehicles
-
20% straight line
Office equipment
-
20% straight line
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2023: 2 ).
5. Tangible assets
£
Cost
At 1 October 2023
35,871
Additions
580
--------
At 30 September 2024
36,451
--------
Depreciation
At 1 October 2023
31,417
Charge for the year
1,447
--------
At 30 September 2024
32,864
--------
Carrying amount
At 30 September 2024
3,587
--------
At 30 September 2023
4,454
--------