xbrl

08696939falseHeating and Plumbing Services2024-01-012024-12-31http://www.companieshouse.gov.uk/2023-12-31http://www.companieshouse.gov.uk/pt:PlantMachinery2023-12-31http://www.companieshouse.gov.uk/pt:ShareCapital2023-12-31http://www.companieshouse.gov.uk/cd:Director12024-01-012024-12-31http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2023-12-31http://www.companieshouse.gov.uk/pt:PlantMachinery2024-12-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-12-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2023-12-31http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2024-12-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2023-12-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2024-12-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-01-012024-12-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-12-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-01-012024-12-31http://www.companieshouse.gov.uk/pt:NetGoodwill2024-12-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-01-012024-12-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-12-31http://www.companieshouse.gov.uk/pt:NetGoodwill2024-01-012024-12-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2023-12-31http://www.companieshouse.gov.uk/2024-01-012024-12-31http://www.companieshouse.gov.uk/2023-12-31http://www.companieshouse.gov.uk/cd:FRS1022024-01-012024-12-31http://www.companieshouse.gov.uk/2024-12-31http://www.companieshouse.gov.uk/cd:FullAccounts2024-01-012024-12-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-01-012024-12-31iso4217:GBPxbrli:sharesxbrli:pure


Registered number: 08696939






Bramshaw Heating and Plumbing Limited


ACCOUNTS

FOR THE YEAR ENDED 31/12/2024
























Prepared By:
R F Love and Company
Chartered Accountant
Holly House
21D Chudleigh Road
Exeter
Devon
EX2 8TS


ACCOUNTS
FOR THE YEAR ENDED 31/12/2024





DIRECTORS
Matt Harris


REGISTERED OFFICE
Exeter Business Centre, Marsh Green Road
Marsh Barton Trading Estate
Exeter
Devon
EX2 8PN


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 08696939



ACCOUNTANTS
R F Love and Company
Chartered Accountant
Holly House
21D Chudleigh Road
Exeter
Devon
EX2 8TS


ACCOUNTS
FOR THEYEARENDED31/12/2024



CONTENTS



		Page

Directors' Report		-

Strategic Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 31/12/2024

			2024		2023
	Notes		£		£

FIXED ASSETS
Tangible assets	3		110,840		94,853

CURRENT ASSETS
Stock		42,186		11,779
Debtors	5	216,555		91,563
Current Asset Investments	6	-		60,000
Cash at bank and in hand		25,079		50,576
		283,820		213,918
CREDITORS: Amounts falling due within one year	12	266,691		232,072
NET CURRENT ASSETS / (LIABILITIES)			17,129		(18,154)
TOTAL ASSETS LESS CURRENT LIABILITIES			127,969		76,699


CREDITORS: Amounts falling due after more than one year	13		21,177		31,225


PROVISIONS FOR LIABILITIES AND CHARGES	10		19,221		20,236

NET ASSETS			87,571		25,238

CAPITAL AND RESERVES

Called up share capital	11		100		100
Revaluation reserve	1f,12		-		24,941
Profit and loss account			87,471		197
SHAREHOLDERS' FUNDS			87,571		25,238

For the year ending 31/12/2024 the company was entitled to exemption 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 directors acknowledge their 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 12/01/2025 and signed on their behalf by



.............................
Matt Harris
Director




1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Plant and Machinery		25%
Commercial Vehicles		25%
Fixtures and Fittings		25%
Equipment		25%




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.




1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.




1e. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.




1f. Revaluation Reserve
Surpluses or deficits arising on the revaluation of individual fixed assets other than investment properties are credited or debited to a non-distributible reserve known as the revaluation reserve (see also note 12).
Revaluation deficits in excess of the amount of prior revaluation surpluses on the same asset are charged to the profit and loss account.




2. INTANGIBLE FIXED ASSETS

	Purchased
	Goodwill	Total
	£	£
Cost
At 01/01/2024	65,000	65,000
At 31/12/2024	65,000	65,000
Depreciation
At 01/01/2024	65,000	65,000
At 31/12/2024	65,000	65,000
Net Book Amounts
At 31/12/2024	-	-




3. TANGIBLE FIXED ASSETS

	Plant and	Commercial	Fixtures
	Machinery	Vehicles	and Fittings	Equipment	Total
	£	£	£	£	£
Cost
At 01/01/2024	72,593	169,799	3,646	8,762	254,800
Additions	12,903	40,025	-	-	52,928
At 31/12/2024	85,496	209,824	3,646	8,762	307,728
Depreciation
At 01/01/2024	52,846	100,965	2,492	3,644	159,947
For the year	8,161	27,215	286	1,279	36,941
At 31/12/2024	61,007	128,180	2,778	4,923	196,888
Net Book Amounts
At 31/12/2024	24,489	81,644	868	3,839	110,840
At 31/12/2023	19,747	68,834	1,154	5,118	94,853




4. STOCK	2024	2023
	£	£
Stock comprises:

Stock	13,850	11,779
Work in progress	28,336	-
	42,186	11,779




5. DEBTORS	2024	2023
	£	£
Amounts falling due within one year
Trade debtors	52,060	72,441
Other tax - CIS	2,688	-
Amounts due from group companies	161,807	-
Prepayments	-	2,122
Accrued income	-	17,000
	216,555	91,563




6. CURRENT ASSET INVESTMENTS
	2024	2023
	£	£
Other investments	-	60,000
	-	60,000




12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2024	2023
	£	£
UK corporation tax	24,543	22,843
VAT	36,822	32,732
PAYE control	7,231	6,058
Salaries and wages control	-	5,500
Directors current account	-	6,680
Credit card	-	8
Hire purchase	45,762	42,592
Trade creditors	134,971	111,208
Other creditors	12,903	-
Pension schemes	559	551
Accruals	3,900	3,900
	266,691	232,072




13. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
	2024	2023
	£	£
Bank loans (unsecured) >1yr	21,177	31,225
	21,177	31,225




9. EMPLOYEES

	2024	2023
	No.	No.
Average number of employees	17	17




11. SHARE CAPITAL	2024	2023
	£	£
Allotted, issued and fully paid:
1000 Class A Shares of £.10 each	100	100
	100	100




10. PROVISIONS FOR LIABILITIES	2024	2023
	£	£
Deferred taxation	19,221	20,236
	19,221	20,236




12. REVALUATION RESERVE	2024	2023
	£	£
Revaluation reserve	-	24,941
	-	24,941