LJN Plumbing and Heating Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09338383

LJN Plumbing and Heating Limited

Filleted Unaudited Financial Statements

31 December 2024

LJN Plumbing and Heating Limited

Financial Statements

Year ended 31 December 2024

Contents	Page

Officers and professional advisers	1

Report to the director on the preparation of the unaudited statutory financial statements	2

Statement of financial position	3

Notes to the financial statements	5

LJN Plumbing and Heating Limited

Officers and Professional Advisers

Director	L Neal

Registered office	5 The Parkway
	Leicester
	LE5 2BB

Accountants	"A" Plus Accountants Limited

	10 Canberra House
	Corbygate Business Park
	Corby
	Northants
	NN17 5JG

LJN Plumbing and Heating Limited

Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of LJN Plumbing and Heating Limited

Year ended 31 December 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of LJN Plumbing and Heating Limited for the year ended 31 December 2024, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the director of LJN Plumbing and Heating Limited in accordance with the terms of our engagement letter dated 1 September 2021. Our work has been undertaken solely to prepare for your approval the financial statements of LJN Plumbing and Heating Limited and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than LJN Plumbing and Heating Limited and its director for our work or for this report.

It is your duty to ensure that LJN Plumbing and Heating Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of LJN Plumbing and Heating Limited. You consider that LJN Plumbing and Heating Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of LJN Plumbing and Heating Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

"A" Plus Accountants Limited

10 Canberra House Corbygate Business Park Corby Northants NN17 5JG

20 August 2025

LJN Plumbing and Heating Limited

Statement of Financial Position

31 December 2024

	2024	2023
Note	£	£

Fixed assets

Tangible assets	5	17,973	22,431

Current assets

Stocks		3,500	1,000
Debtors	6	5,560	6,970
Cash at bank and in hand		137,362	131,914
		---------	---------
		146,422	139,884

Creditors: amounts falling due within one year	7	104,453	122,275
		---------	---------
Net current assets		41,969	17,609
		--------	--------
Total assets less current liabilities		59,942	40,040
		--------	--------
Net assets		59,942	40,040
		--------	--------

Capital and reserves

Called up share capital	1	1
Profit and loss account	59,941	40,039
	--------	--------
Shareholder funds	59,942	40,040
	--------	--------

These 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 statement of income and retained earnings has not been delivered.

For the year ending 31 December 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 member has not required the company to obtain an audit of its 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 financial statements .

LJN Plumbing and Heating Limited

Statement of Financial Position (continued)

31 December 2024

These financial statements were approved by the board of directors and authorised for issue on 20 August 2025 , and are signed on behalf of the board by:

L Neal
Director

Company registration number: 09338383

LJN Plumbing and Heating Limited

Notes to the Financial Statements

Year ended 31 December 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 5 The Parkway, Leicester, LE5 2BB.

2. Statement of compliance

These 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, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

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:

Plant and machinery	-	25% reducing balance
Motor vehicles	-	25% reducing balance
Equipment	-	33% 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 1 (2023: 1 ).

5. Tangible assets

	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 January 2024	10,502	36,314	555	47,371
Additions	–	–	1,748	1,748
	--------	--------	-------	--------
At 31 December 2024	10,502	36,314	2,303	49,119
	--------	--------	-------	--------
Depreciation
At 1 January 2024	8,626	15,887	427	24,940
Charge for the year	469	5,107	630	6,206
	--------	--------	-------	--------
At 31 December 2024	9,095	20,994	1,057	31,146
	--------	--------	-------	--------
Carrying amount
At 31 December 2024	1,407	15,320	1,246	17,973
	--------	--------	-------	--------
At 31 December 2023	1,876	20,427	128	22,431
	--------	--------	-------	--------

6. Debtors

	2024	2023
	£	£
Trade debtors	4,186	5,658
Other debtors	1,374	1,312
	-------	-------
	5,560	6,970
	-------	-------

7. Creditors: amounts falling due within one year

	2024	2023
	£	£
Bank loans and overdrafts	9,582	–
Trade creditors	7,135	9,078
Corporation tax	17,291	15,135
Social security and other taxes	5,977	4,534
Other creditors	64,468	93,528
	---------	---------
	104,453	122,275
	---------	---------