DWM Heating and Plumbing Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04711531 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

DWM HEATING AND PLUMBING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTOR:

L Musgrave

REGISTERED OFFICE:

Fiscal House

367 London Road

Camberley

Surrey

GU15 3HQ

REGISTERED NUMBER:

04711531 (England and Wales)

ACCOUNTANTS:

Sowerbutts and Co Ltd

Fiscal House

367 London Road

Camberley

Surrey

GU15 3HQ

FIXED ASSETS

Tangible assets

4

8,745

11,844

CURRENT ASSETS

Stocks

2,500

Debtors

5

502

845

Cash at bank

29,519

32,280

32,521

35,625

CREDITORS

Amounts falling due within one year

6

16,989

26,857

NET CURRENT ASSETS

15,532

8,768

TOTAL ASSETS LESS CURRENT
LIABILITIES

24,277

20,612

CREDITORS

Amounts falling due after more than one
year

7

(7,347

)

(11,380

)

PROVISIONS FOR LIABILITIES

8

(1,662

)

(2,235

)

NET ASSETS

15,268

6,997

CAPITAL AND RESERVES

Called up share capital

9

100

Retained earnings

15,168

6,897

SHAREHOLDERS' FUNDS

15,268

6,997

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 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.

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 20th November 2025 and were signed by:

L Musgrave - Director

1.	STATUTORY INFORMATION

DWM Heating and Plumbing 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.

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 represents net invoiced sales of sevices, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1st April 2024

and 31st March 2025

9,268

1,195

27,174

8,655

46,292

DEPRECIATION

At 1st April 2024

9,268

1,195

16,983

7,002

34,448

Charge for year

-

2,548

551

3,099

At 31st March 2025

9,268

1,195

19,531

7,553

37,547

NET BOOK VALUE

At 31st March 2025

-

7,643

1,102

8,745

At 31st March 2024

-

10,191

1,653

11,844

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

Other debtors

502

845

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

Bank loans and overdrafts

5,480

Trade creditors

1

Taxation and social security

7,209

4,830

Other creditors

4,299

16,546

16,989

26,857

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

31/3/25

31/3/24

£

Bank loans

7,347

11,380

8.	PROVISIONS FOR LIABILITIES

31/3/25

31/3/24

£

Deferred tax

1,662

2,235

Deferred

tax

£

Balance at 1st April 2024

2,235

Accelerated capital allowances

(573

)

Balance at 31st March 2025

1,662

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/3/25

31/3/24

value:

£

70

Ordinary A

£1

70

30

Ordinary B

£1

30

100

10.	ULTIMATE CONTROLLING PARTY

The company is under the control of L. Musgrave. by virtue of his majority shareholding.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of DWM Heating and Plumbing Limited for the year ended 31st March 2025 which comprise the Income Statement, Balance Sheet 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of DWM Heating and Plumbing Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of DWM Heating and Plumbing Limited and state those matters that we have agreed to state to the director of DWM Heating and Plumbing Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DWM Heating and Plumbing Limited and its director for our work or for this report.

It is your duty to ensure that DWM Heating and Plumbing 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 DWM Heating and Plumbing Limited. You consider that DWM Heating and Plumbing 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 DWM Heating and Plumbing 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.

Sowerbutts and Co Ltd

Fiscal House

367 London Road

Camberley

Surrey

GU15 3HQ

Date: .............................................