1 January 2024 false Taxfiler 2024.6 04936308 business:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 04936308 2023-12-31 04936308 2024-01-01 2024-12-31 04936308 business:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 04936308 business:FilletedAccounts 2024-01-01 2024-12-31 04936308 2024-12-31 04936308 business:Director1 2024-01-01 2024-12-31 04936308 business:CompanySecretary1 2024-01-01 2024-12-31 04936308 business:RegisteredOffice 2024-01-01 2024-12-31 04936308 2023-12-31 04936308 core:WithinOneYear 2024-12-31 04936308 core:WithinOneYear 2023-12-31 04936308 core:ShareCapital core:PreviouslyStatedAmount 2024-12-31 04936308 core:ShareCapital core:PreviouslyStatedAmount 2023-12-31 04936308 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-12-31 04936308 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2023-12-31 04936308 core:PreviouslyStatedAmount 2024-12-31 04936308 core:PreviouslyStatedAmount 2023-12-31 04936308 business:SmallEntities 2024-01-01 2024-12-31 04936308 countries:EnglandWales 2024-01-01 2024-12-31 04936308 core:MotorVehicles 2024-01-01 2024-12-31 04936308 core:FurnitureFittings 2024-01-01 2024-12-31 04936308 core:Goodwill 2023-12-31 04936308 core:Goodwill 2024-12-31 04936308 core:Goodwill 2024-01-01 2024-12-31 04936308 core:PlantMachinery 2023-12-31 04936308 core:MotorVehicles 2023-12-31 04936308 core:PlantMachinery 2024-12-31 04936308 core:MotorVehicles 2024-12-31 04936308 core:PlantMachinery 2024-01-01 2024-12-31 04936308 business:OrdinaryShareClass1 2024-01-01 2024-12-31 04936308 business:OrdinaryShareClass1 2023-01-01 2023-12-31 04936308 2023-01-01 2023-12-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 04936308 (England and Wales)
Phil Daniel Plastering & Tiling Limited Unaudited accounts for the year ended 31 December 2024
Phil Daniel Plastering & Tiling Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Phil Daniel Plastering & Tiling Limited Company Information for the year ended 31 December 2024
Director
Mr Phil T Daniel
Secretary
Mrs Julie E Daniel
Company Number
04936308 (England and Wales)
Registered Office
7 ST. ANDREWS AVENUE HARROGATE NORTH YORKSHIRE HG2 7RN
Accountants
MGW Tax Services Ltd 124 City Road London EC1V 2NX
- 3 -
Phil Daniel Plastering & Tiling Limited Statement of financial position as at 31 December 2024
2024
2023
Notes
£
£
Fixed assets
Intangible assets
4
8,000
9,000
Tangible assets
5
6,215
8,286
14,215
17,286
Current assets
Inventories
235
235
Cash at bank and in hand
1,876
1,609
2,111
1,844
Creditors: amounts falling due within one year
6
(10,769)
(16,430)
Net current liabilities
(8,658)
(14,586)
Total assets less current liabilities
5,557
2,700
Provisions for liabilities
Deferred tax
(1,181)
(1,574)
Net assets
4,376
1,126
Capital and reserves
Called up share capital
7
100
100
Profit and loss account
4,276
1,026
Shareholders' funds
4,376
1,126
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 19 September 2025 and were signed on its behalf by
Mr Phil T Daniel Director Company Registration No. 04936308
- 4 -
Phil Daniel Plastering & Tiling Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Phil Daniel Plastering & Tiling Limited is a private company, limited by shares, registered in England and Wales, registration number 04936308. The registered office is 7 ST. ANDREWS AVENUE, HARROGATE, NORTH YORKSHIRE, HG2 7RN.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% on reducing balance
Fixtures & fittings
25% on reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 January 2024
20,000
At 31 December 2024
20,000
Amortisation
At 1 January 2024
11,000
Charge for the year
1,000
At 31 December 2024
12,000
Net book value
At 31 December 2024
8,000
At 31 December 2023
9,000
- 5 -
Phil Daniel Plastering & Tiling Limited Notes to the Accounts for the year ended 31 December 2024
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 January 2024
3,060
10,500
13,560
At 31 December 2024
3,060
10,500
13,560
Depreciation
At 1 January 2024
2,649
2,625
5,274
Charge for the year
103
1,968
2,071
At 31 December 2024
2,752
4,593
7,345
Net book value
At 31 December 2024
308
5,907
6,215
At 31 December 2023
411
7,875
8,286
6
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
-
10,000
Taxes and social security
4,674
5,478
Other creditors
5,478
-
Loans from directors
617
952
10,769
16,430
7
Share capital
2024
2023
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
8
Transactions with related parties
During the year dividends totalling £14,000 were paid to Mr P T Daniel, the director of the company.
9
Average number of employees
During the year the average number of employees was 1 (2023: 1).
- 6 -