W F Parker Heating Limited 31/03/2025 iXBRL

Company registration number: 04958873

W F Parker Heating Limited

Unaudited filleted financial statements

31 March 2025

W F Parker Heating Limited

Contents

Directors and other information

Accountant's report

Statement of financial position

Notes to the financial statements

W F Parker Heating Limited

Directors and other information


	Director	Mr M W Parker


	Company number	04958873


	Registered office	30 Kindale Road
		Prenton
		Wirral
		Merseyside
		CH43 3AT


	Accountant	Hailwood & Co.
		392-394 Hoylake Road
		Moreton
		Wirral
		CH46 6DF

W F Parker Heating Limited

Chartered accountant's report to the director on the preparation of the

unaudited statutory financial statements of W F Parker Heating Limited

Year ended 31 March 2025

As described on the Statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 31 March 2025, as set out on pages 3 to 8.

You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.

Hailwood & Co.

Chartered Accountants

392-394 Hoylake Road

Moreton

Wirral

CH46 6DF

9 October 2025

W F Parker Heating Limited

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Intangible assets	5	2,972		5,946
Tangible assets	6	1,627		327
		_______		_______
			4,599		6,273

Current assets
Debtors	7	4,570		12,746
Cash at bank and in hand		2,861		-
		_______		_______
		7,431		12,746
Creditors: amounts falling due
within one year	8	( 12,029)		( 19,018)
		_______		_______
Net current liabilities			( 4,598)		( 6,272)
			_______		_______
Total assets less current liabilities			1		1

			_______		_______
Net assets			1		1
			_______		_______

Capital and reserves
Called up share capital			1		1
			_______		_______
Shareholder funds			1		1
			_______		_______

For the year ending 31 March 2025 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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 comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 09 October 2025 , and are signed on behalf of the board by:

Mr M W Parker

Director

Company registration number: 04958873

W F Parker Heating Limited

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is 30 Kindale Road, Prenton, Wirral, Merseyside, CH43 3AT.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and 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.

Turnover

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

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:


Goodwill	-	10 %	straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and 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:


Tools and equipment	-	25 %	reducing balance
Office equipment	-	25 %	reducing balance
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Intangible assets

	Goodwill	Total
	£	£
Cost
At 1 April 2024 and 31 March 2025	29,738	29,738
	_______	_______
Amortisation
At 1 April 2024	23,792	23,792
Charge for the year	2,974	2,974
	_______	_______
At 31 March 2025	26,766	26,766
	_______	_______
Carrying amount
At 31 March 2025	2,972	2,972
	_______	_______
At 31 March 2024	5,946	5,946
	_______	_______

6. Tangible assets

	Tools and equipment	Office equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 1 April 2024	1,478	3,496	2,800	7,774
Additions	-	-	2,000	2,000
Disposals	-	-	( 2,800)	( 2,800)
	_______	_______	_______	_______
At 31 March 2025	1,478	3,496	2,000	6,974
	_______	_______	_______	_______
Depreciation
At 1 April 2024	1,358	3,446	2,643	7,447
Charge for the year	30	13	500	543
Disposals	-	-	( 2,643)	( 2,643)
	_______	_______	_______	_______
At 31 March 2025	1,388	3,459	500	5,347
	_______	_______	_______	_______
Carrying amount
At 31 March 2025	90	37	1,500	1,627
	_______	_______	_______	_______
At 31 March 2024	120	50	157	327
	_______	_______	_______	_______

7. Debtors

	2025	2024
	£	£
Other debtors	4,570	12,746
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	3,200	11,369
Trade creditors	2,171	886
Corporation tax	3,670	2,930
Other creditors	2,988	3,833
	_______	_______
	12,029	19,018
	_______	_______

9. Controlling party

The company is controlled by the director whose name is shown on the directors report.

10. Directors' advances, credits and guarantees

All movements on directors advances, credits and guarantees, were as would be expected under normal market conditions, not material in terms of risk or benefits arising and would therefore not influence the users of these accounts when assessing the financial position of the company.