Plumb-Tech (Herts) Ltd


Acorah Software Products - Accounts Production 12.1.021 false 1 September 2020 31 August 2021 31 August 2021 11531265 Mr Daniel Nunes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11531265 2020-08-31 11531265 2021-08-31 11531265 2020-09-01 2021-08-31 11531265 frs-core:CurrentFinancialInstruments 2021-08-31 11531265 frs-core:CurrentFinancialInstruments 2020-09-01 2021-08-31 11531265 frs-core:Non-currentFinancialInstruments 2021-08-31 11531265 frs-core:Non-currentFinancialInstruments 2020-09-01 2021-08-31 11531265 frs-core:CurrentFinancialInstruments 2020-09-01 2021-08-31 11531265 frs-core:CurrentFinancialInstruments 2021-08-31 11531265 frs-core:AfterOneYear 2020-09-01 2021-08-31 11531265 frs-core:BetweenOneFiveYears 2020-09-01 2021-08-31 11531265 frs-core:BetweenOneFiveYears 2021-08-31 11531265 frs-core:ComputerEquipment 2021-08-31 11531265 frs-core:ComputerEquipment 2020-09-01 2021-08-31 11531265 frs-core:ComputerEquipment 2020-08-31 11531265 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-08-31 11531265 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-09-01 2021-08-31 11531265 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-08-31 11531265 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-08-31 11531265 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-09-01 2021-08-31 11531265 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-08-31 11531265 frs-core:FurnitureFittings 2021-08-31 11531265 frs-core:FurnitureFittings 2020-09-01 2021-08-31 11531265 frs-core:FurnitureFittings 2020-08-31 11531265 frs-core:NetGoodwill 2021-08-31 11531265 frs-core:NetGoodwill 2020-09-01 2021-08-31 11531265 frs-core:NetGoodwill 2020-08-31 11531265 frs-core:InvestmentPropertyIncludedWithinPPE 2021-08-31 11531265 frs-core:InvestmentPropertyIncludedWithinPPE 2020-09-01 2021-08-31 11531265 frs-core:InvestmentPropertyIncludedWithinPPE 2020-08-31 11531265 frs-core:LandBuildings 2021-08-31 11531265 frs-core:LandBuildings 2020-09-01 2021-08-31 11531265 frs-core:LandBuildings 2020-08-31 11531265 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-08-31 11531265 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-09-01 2021-08-31 11531265 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-08-31 11531265 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-08-31 11531265 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-09-01 2021-08-31 11531265 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-08-31 11531265 frs-core:MoreThanFiveYears 2020-09-01 2021-08-31 11531265 frs-core:MoreThanFiveYears 2021-08-31 11531265 frs-core:MotorVehicles 2021-08-31 11531265 frs-core:MotorVehicles 2020-09-01 2021-08-31 11531265 frs-core:MotorVehicles 2020-08-31 11531265 frs-core:OtherResidualIntangibleAssets 2021-08-31 11531265 frs-core:OtherResidualIntangibleAssets 2020-09-01 2021-08-31 11531265 frs-core:OtherResidualIntangibleAssets 2020-08-31 11531265 frs-core:PlantMachinery 2021-08-31 11531265 frs-core:PlantMachinery 2020-09-01 2021-08-31 11531265 frs-core:PlantMachinery 2020-08-31 11531265 frs-core:Secured 2021-08-31 11531265 frs-core:Unsecured 2021-08-31 11531265 frs-core:WithinOneYear 2020-09-01 2021-08-31 11531265 frs-core:WithinOneYear 2021-08-31 11531265 frs-core:CapitalRedemptionReserve 2020-09-01 2021-08-31 11531265 frs-core:CapitalRedemptionReserve 2020-08-31 11531265 frs-core:CapitalRedemptionReserve 2021-08-31 11531265 frs-core:OtherReservesSubtotal 2020-09-01 2021-08-31 11531265 frs-core:OtherReservesSubtotal 2020-08-31 11531265 frs-core:OtherReservesSubtotal 2021-08-31 11531265 frs-core:RevaluationReserve 2020-09-01 2021-08-31 11531265 frs-core:RevaluationReserve 2020-08-31 11531265 frs-core:RevaluationReserve 2021-08-31 11531265 frs-core:SharePremium 2020-09-01 2021-08-31 11531265 frs-core:SharePremium 2020-08-31 11531265 frs-core:SharePremium 2021-08-31 11531265 frs-core:ShareCapital 2020-09-01 2021-08-31 11531265 frs-core:ShareCapital 2020-08-31 11531265 frs-core:ShareCapital 2021-08-31 11531265 frs-core:RetainedEarningsAccumulatedLosses 2020-09-01 2021-08-31 11531265 frs-core:RetainedEarningsAccumulatedLosses 2020-08-31 11531265 frs-core:RetainedEarningsAccumulatedLosses 2021-08-31 11531265 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-08-31 11531265 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-08-31 11531265 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-08-31 11531265 frs-countries:UnitedKingdom 2020-09-01 2021-08-31 11531265 frs-countries:Europe 2020-09-01 2021-08-31 11531265 frs-countries:NorthAmerica 2020-09-01 2021-08-31 11531265 frs-countries:SouthAmerica 2020-09-01 2021-08-31 11531265 frs-countries:Asia 2020-09-01 2021-08-31 11531265 frs-countries:RestWorldOutsideUK 2020-09-01 2021-08-31 11531265 frs-bus:HighestPaidDirector 2020-09-01 2021-08-31 11531265 frs-bus:PrivateLimitedCompanyLtd 2020-09-01 2021-08-31 11531265 frs-bus:CompanyLimitedByGuarantee 2020-09-01 2021-08-31 11531265 frs-bus:LimitedLiabilityPartnershipLLP 2020-09-01 2021-08-31 11531265 frs-bus:LimitedLiabilityPartnershipsSORP 2020-09-01 2021-08-31 11531265 frs-bus:FullAccounts 2020-09-01 2021-08-31 11531265 frs-bus:AbbreviatedAccounts 2020-09-01 2021-08-31 11531265 frs-bus:AbridgedAccounts 2020-09-01 2021-08-31 11531265 frs-bus:FRS102 2020-09-01 2021-08-31 11531265 frs-bus:EntityHasNeverTraded 2020-09-01 2021-08-31 11531265 frs-bus:EntityNoLongerTradingButTradedInPast 2020-09-01 2021-08-31 11531265 frs-bus:Audited 2020-09-01 2021-08-31 11531265 frs-bus:AuditExempt-NoAccountantsReport 2020-09-01 2021-08-31 11531265 frs-bus:AuditExemptWithAccountantsReport 2020-09-01 2021-08-31 11531265 frs-bus:SmallCompaniesRegimeForAccounts 2020-09-01 2021-08-31 11531265 frs-bus:OrdinaryShareClass1 2020-09-01 2021-08-31 11531265 frs-bus:OrdinaryShareClass1 2020-08-31 11531265 frs-bus:OrdinaryShareClass1 2021-08-31 11531265 frs-bus:OrdinaryShareClass2 2020-09-01 2021-08-31 11531265 frs-bus:OrdinaryShareClass2 2020-08-31 11531265 frs-bus:OrdinaryShareClass2 2021-08-31 11531265 frs-bus:OrdinaryShareClass3 2020-09-01 2021-08-31 11531265 frs-bus:OrdinaryShareClass3 2020-08-31 11531265 frs-bus:OrdinaryShareClass3 2021-08-31 11531265 frs-bus:OrdinaryShareClass4 2020-09-01 2021-08-31 11531265 frs-bus:OrdinaryShareClass4 2020-08-31 11531265 frs-bus:OrdinaryShareClass4 2021-08-31 11531265 frs-bus:OrdinaryShareClass5 2020-09-01 2021-08-31 11531265 frs-bus:OrdinaryShareClass5 2020-08-31 11531265 frs-bus:OrdinaryShareClass5 2021-08-31 11531265 frs-bus:PreferenceShareClass1 2020-09-01 2021-08-31 11531265 frs-bus:PreferenceShareClass1 2020-08-31 11531265 frs-bus:PreferenceShareClass1 2021-08-31 11531265 frs-bus:PreferenceShareClass2 2020-09-01 2021-08-31 11531265 frs-bus:PreferenceShareClass2 2020-08-31 11531265 frs-bus:PreferenceShareClass2 2021-08-31 11531265 frs-bus:PreferenceShareClass3 2020-09-01 2021-08-31 11531265 frs-bus:PreferenceShareClass3 2020-08-31 11531265 frs-bus:PreferenceShareClass3 2021-08-31 11531265 frs-bus:PreferenceShareClass4 2020-09-01 2021-08-31 11531265 frs-bus:PreferenceShareClass4 2020-08-31 11531265 frs-bus:PreferenceShareClass4 2021-08-31 11531265 frs-bus:PreferenceShareClass5 2020-09-01 2021-08-31 11531265 frs-bus:PreferenceShareClass5 2020-08-31 11531265 frs-bus:PreferenceShareClass5 2021-08-31 11531265 1 2020-09-01 2021-08-31 11531265 frs-core:LeasedAssets 2020-09-01 2021-08-31 11531265 frs-core:OwnedAssets 2020-09-01 2021-08-31 11531265 frs-core:CurrencyRisk 2020-09-01 2021-08-31 11531265 frs-core:MarketRisk 2020-09-01 2021-08-31 11531265 frs-core:InterestRateRisk 2020-09-01 2021-08-31 11531265 frs-core:DeferredTaxation 2020-09-01 2021-08-31 11531265 frs-core:DeferredTaxation 2020-08-31 11531265 frs-core:DeferredTaxation 2021-08-31 11531265 frs-core:OtherProvisionsContingentLiabilities 2020-09-01 2021-08-31 11531265 frs-core:OtherProvisionsContingentLiabilities 2020-08-31 11531265 frs-core:OtherProvisionsContingentLiabilities 2021-08-31 11531265 frs-core:ProvisionsDeferredTax 2021-08-31 11531265 frs-core:OtherDeferredTax 2021-08-31 11531265 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-08-31 11531265 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-08-31 11531265 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-08-31 11531265 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-09-01 2021-08-31 11531265 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-08-31 11531265 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-31 11531265 dpl-frs:CostSales 2020-09-01 2021-08-31 11531265 dpl-frs:CostSales 2020-08-31 11531265 dpl-frs:CostSales 2021-08-31 11531265 dpl-frs:DistributionCosts 2020-09-01 2021-08-31 11531265 dpl-frs:AdministrativeExpenses 2020-09-01 2021-08-31 11531265 frs-bus:Director1 2020-09-01 2021-08-31 11531265 frs-bus:Director1 2020-08-31 11531265 frs-bus:Director1 2021-08-31 11531265 1 2020-09-01 2021-08-31 11531265 frs-core:CurrentFinancialInstruments 1 2021-08-31 11531265 frs-core:Non-currentFinancialInstruments 1 2021-08-31 11531265 2 2020-09-01 2021-08-31 11531265 frs-core:CurrentFinancialInstruments 2 2021-08-31 11531265 frs-core:Non-currentFinancialInstruments 2 2021-08-31 11531265 3 2020-09-01 2021-08-31 11531265 frs-core:CurrentFinancialInstruments 3 2021-08-31 11531265 frs-core:Non-currentFinancialInstruments 3 2021-08-31 11531265 4 2020-09-01 2021-08-31 11531265 frs-core:CurrentFinancialInstruments 4 2021-08-31 11531265 frs-core:Non-currentFinancialInstruments 4 2021-08-31 11531265 5 2020-09-01 2021-08-31 11531265 frs-core:CurrentFinancialInstruments 5 2021-08-31 11531265 frs-core:Non-currentFinancialInstruments 5 2021-08-31 11531265 6 2020-09-01 2021-08-31 11531265 frs-core:CurrentFinancialInstruments 6 2021-08-31 11531265 frs-core:Non-currentFinancialInstruments 6 2021-08-31 11531265 7 2020-09-01 2021-08-31 11531265 frs-core:CurrentFinancialInstruments 7 2021-08-31 11531265 frs-core:Non-currentFinancialInstruments 7 2021-08-31 11531265 8 2020-09-01 2021-08-31 11531265 frs-core:CurrentFinancialInstruments 8 2021-08-31 11531265 frs-core:Non-currentFinancialInstruments 8 2021-08-31 11531265 9 2020-09-01 2021-08-31 11531265 frs-core:CurrentFinancialInstruments 9 2021-08-31 11531265 frs-core:Non-currentFinancialInstruments 9 2021-08-31 11531265 dpl-frs:Item1 2020-09-01 2021-08-31 11531265 dpl-frs:Item1 2020-08-31 11531265 dpl-frs:Item1 2021-08-31 11531265 dpl-frs:CostSales dpl-frs:Item1 2020-09-01 2021-08-31 11531265 dpl-frs:CostSales dpl-frs:Item1 2020-08-31 11531265 dpl-frs:CostSales dpl-frs:Item1 2021-08-31 11531265 dpl-frs:DistributionCosts dpl-frs:Item1 2020-09-01 2021-08-31 11531265 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-09-01 2021-08-31 11531265 dpl-frs:Item2 2020-09-01 2021-08-31 11531265 dpl-frs:Item2 2020-08-31 11531265 dpl-frs:Item2 2021-08-31 11531265 dpl-frs:CostSales dpl-frs:Item2 2020-09-01 2021-08-31 11531265 dpl-frs:CostSales dpl-frs:Item2 2020-08-31 11531265 dpl-frs:CostSales dpl-frs:Item2 2021-08-31 11531265 dpl-frs:DistributionCosts dpl-frs:Item2 2020-09-01 2021-08-31 11531265 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-09-01 2021-08-31 11531265 dpl-frs:Item3 2020-09-01 2021-08-31 11531265 dpl-frs:Item3 2020-08-31 11531265 dpl-frs:Item3 2021-08-31 11531265 dpl-frs:CostSales dpl-frs:Item3 2020-09-01 2021-08-31 11531265 dpl-frs:CostSales dpl-frs:Item3 2020-08-31 11531265 dpl-frs:CostSales dpl-frs:Item3 2021-08-31 11531265 dpl-frs:DistributionCosts dpl-frs:Item3 2020-09-01 2021-08-31 11531265 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-09-01 2021-08-31 11531265 dpl-frs:Item4 2020-09-01 2021-08-31 11531265 dpl-frs:Item4 2020-08-31 11531265 dpl-frs:Item4 2021-08-31 11531265 dpl-frs:CostSales dpl-frs:Item4 2020-09-01 2021-08-31 11531265 dpl-frs:CostSales dpl-frs:Item4 2020-08-31 11531265 dpl-frs:CostSales dpl-frs:Item4 2021-08-31 11531265 dpl-frs:DistributionCosts dpl-frs:Item4 2020-09-01 2021-08-31 11531265 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-09-01 2021-08-31 11531265 dpl-frs:Item5 2020-09-01 2021-08-31 11531265 dpl-frs:Item5 2020-08-31 11531265 dpl-frs:Item5 2021-08-31 11531265 dpl-frs:CostSales dpl-frs:Item5 2020-09-01 2021-08-31 11531265 dpl-frs:CostSales dpl-frs:Item5 2020-08-31 11531265 dpl-frs:CostSales dpl-frs:Item5 2021-08-31 11531265 dpl-frs:DistributionCosts dpl-frs:Item5 2020-09-01 2021-08-31 11531265 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-09-01 2021-08-31 11531265 dpl-frs:Item6 2020-09-01 2021-08-31 11531265 dpl-frs:Item6 2020-08-31 11531265 dpl-frs:Item6 2021-08-31 11531265 dpl-frs:CostSales dpl-frs:Item6 2020-09-01 2021-08-31 11531265 dpl-frs:CostSales dpl-frs:Item6 2020-08-31 11531265 dpl-frs:CostSales dpl-frs:Item6 2021-08-31 11531265 dpl-frs:DistributionCosts dpl-frs:Item6 2020-09-01 2021-08-31 11531265 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-09-01 2021-08-31 11531265 dpl-frs:Item7 2020-09-01 2021-08-31 11531265 dpl-frs:Item7 2020-08-31 11531265 dpl-frs:Item7 2021-08-31 11531265 dpl-frs:CostSales dpl-frs:Item7 2020-09-01 2021-08-31 11531265 dpl-frs:CostSales dpl-frs:Item7 2020-08-31 11531265 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 11531265 dpl-frs:DistributionCosts dpl-frs:Item7 2020-09-01 2021-08-31 11531265 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-09-01 2021-08-31 11531265 dpl-frs:Item8 2020-09-01 2021-08-31 11531265 dpl-frs:Item8 2020-08-31 11531265 dpl-frs:Item8 2021-08-31 11531265 dpl-frs:CostSales dpl-frs:Item8 2020-09-01 2021-08-31 11531265 dpl-frs:CostSales dpl-frs:Item8 2020-08-31 11531265 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 11531265 dpl-frs:DistributionCosts dpl-frs:Item8 2020-09-01 2021-08-31 11531265 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-09-01 2021-08-31 11531265 dpl-frs:Item9 2020-09-01 2021-08-31 11531265 dpl-frs:Item9 2020-08-31 11531265 dpl-frs:Item9 2021-08-31 11531265 dpl-frs:CostSales dpl-frs:Item9 2020-09-01 2021-08-31 11531265 dpl-frs:CostSales dpl-frs:Item9 2020-08-31 11531265 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 11531265 dpl-frs:DistributionCosts dpl-frs:Item9 2020-09-01 2021-08-31 11531265 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-09-01 2021-08-31 11531265 dpl-frs:Item10 2020-09-01 2021-08-31 11531265 dpl-frs:Item10 2020-08-31 11531265 dpl-frs:Item10 2021-08-31 11531265 dpl-frs:CostSales dpl-frs:Item10 2020-09-01 2021-08-31 11531265 dpl-frs:CostSales dpl-frs:Item10 2020-08-31 11531265 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 11531265 dpl-frs:DistributionCosts dpl-frs:Item10 2020-09-01 2021-08-31 11531265 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-09-01 2021-08-31 11531265 dpl-frs:Item11 2020-09-01 2021-08-31 11531265 dpl-frs:Item11 2020-08-31 11531265 dpl-frs:Item11 2021-08-31 11531265 dpl-frs:CostSales dpl-frs:Item11 2020-09-01 2021-08-31 11531265 dpl-frs:CostSales dpl-frs:Item11 2020-08-31 11531265 dpl-frs:CostSales dpl-frs:Item11 2021-08-31 11531265 dpl-frs:DistributionCosts dpl-frs:Item11 2020-09-01 2021-08-31 11531265 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-09-01 2021-08-31 11531265 dpl-frs:Item12 2020-09-01 2021-08-31 11531265 dpl-frs:Item12 2020-08-31 11531265 dpl-frs:Item12 2021-08-31 11531265 dpl-frs:CostSales dpl-frs:Item12 2020-09-01 2021-08-31 11531265 dpl-frs:CostSales dpl-frs:Item12 2020-08-31 11531265 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 11531265 dpl-frs:DistributionCosts dpl-frs:Item12 2020-09-01 2021-08-31 11531265 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-09-01 2021-08-31 11531265 1 2020-09-01 2021-08-31 11531265 frs-countries:EnglandWales 2020-09-01 2021-08-31 11531265 2019-08-31 11531265 2020-08-31 11531265 2019-09-01 2020-08-31 11531265 frs-core:CurrentFinancialInstruments 2020-08-31 11531265 frs-core:CurrentFinancialInstruments 2019-09-01 2020-08-31 11531265 frs-core:Non-currentFinancialInstruments 2020-08-31 11531265 frs-core:Non-currentFinancialInstruments 2019-09-01 2020-08-31 11531265 frs-core:CurrentFinancialInstruments 2019-09-01 2020-08-31 11531265 frs-core:CurrentFinancialInstruments 2020-08-31 11531265 frs-core:AfterOneYear 2019-09-01 2020-08-31 11531265 frs-core:BetweenOneFiveYears 2019-09-01 2020-08-31 11531265 frs-core:BetweenOneFiveYears 2020-08-31 11531265 frs-core:ComputerEquipment 2020-08-31 11531265 frs-core:ComputerEquipment 2019-09-01 2020-08-31 11531265 frs-core:ComputerEquipment 2019-08-31 11531265 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-08-31 11531265 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2019-09-01 2020-08-31 11531265 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2019-08-31 11531265 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-08-31 11531265 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2019-09-01 2020-08-31 11531265 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2019-08-31 11531265 frs-core:FurnitureFittings 2020-08-31 11531265 frs-core:FurnitureFittings 2019-09-01 2020-08-31 11531265 frs-core:FurnitureFittings 2019-08-31 11531265 frs-core:NetGoodwill 2020-08-31 11531265 frs-core:NetGoodwill 2019-09-01 2020-08-31 11531265 frs-core:NetGoodwill 2019-08-31 11531265 frs-core:InvestmentPropertyIncludedWithinPPE 2020-08-31 11531265 frs-core:InvestmentPropertyIncludedWithinPPE 2019-09-01 2020-08-31 11531265 frs-core:InvestmentPropertyIncludedWithinPPE 2019-08-31 11531265 frs-core:LandBuildings 2020-08-31 11531265 frs-core:LandBuildings 2019-09-01 2020-08-31 11531265 frs-core:LandBuildings 2019-08-31 11531265 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-08-31 11531265 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2019-09-01 2020-08-31 11531265 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2019-08-31 11531265 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-08-31 11531265 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2019-09-01 2020-08-31 11531265 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2019-08-31 11531265 frs-core:MoreThanFiveYears 2019-09-01 2020-08-31 11531265 frs-core:MoreThanFiveYears 2020-08-31 11531265 frs-core:MotorVehicles 2020-08-31 11531265 frs-core:MotorVehicles 2019-09-01 2020-08-31 11531265 frs-core:MotorVehicles 2019-08-31 11531265 frs-core:OtherResidualIntangibleAssets 2020-08-31 11531265 frs-core:OtherResidualIntangibleAssets 2019-09-01 2020-08-31 11531265 frs-core:OtherResidualIntangibleAssets 2019-08-31 11531265 frs-core:PlantMachinery 2020-08-31 11531265 frs-core:PlantMachinery 2019-09-01 2020-08-31 11531265 frs-core:PlantMachinery 2019-08-31 11531265 frs-core:Secured 2020-08-31 11531265 frs-core:Unsecured 2020-08-31 11531265 frs-core:WithinOneYear 2019-09-01 2020-08-31 11531265 frs-core:WithinOneYear 2020-08-31 11531265 frs-core:CapitalRedemptionReserve 2019-09-01 2020-08-31 11531265 frs-core:CapitalRedemptionReserve 2019-08-31 11531265 frs-core:CapitalRedemptionReserve 2020-08-31 11531265 frs-core:OtherReservesSubtotal 2019-09-01 2020-08-31 11531265 frs-core:OtherReservesSubtotal 2019-08-31 11531265 frs-core:OtherReservesSubtotal 2020-08-31 11531265 frs-core:RevaluationReserve 2019-09-01 2020-08-31 11531265 frs-core:RevaluationReserve 2019-08-31 11531265 frs-core:RevaluationReserve 2020-08-31 11531265 frs-core:SharePremium 2019-09-01 2020-08-31 11531265 frs-core:SharePremium 2019-08-31 11531265 frs-core:SharePremium 2020-08-31 11531265 frs-core:ShareCapital 2019-09-01 2020-08-31 11531265 frs-core:ShareCapital 2019-08-31 11531265 frs-core:ShareCapital 2020-08-31 11531265 frs-core:RetainedEarningsAccumulatedLosses 2019-09-01 2020-08-31 11531265 frs-core:RetainedEarningsAccumulatedLosses 2019-08-31 11531265 frs-core:RetainedEarningsAccumulatedLosses 2020-08-31 11531265 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2019-08-31 11531265 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-08-31 11531265 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2019-08-31 11531265 frs-countries:UnitedKingdom 2019-09-01 2020-08-31 11531265 frs-countries:Europe 2019-09-01 2020-08-31 11531265 frs-countries:NorthAmerica 2019-09-01 2020-08-31 11531265 frs-countries:SouthAmerica 2019-09-01 2020-08-31 11531265 frs-countries:Asia 2019-09-01 2020-08-31 11531265 frs-countries:RestWorldOutsideUK 2019-09-01 2020-08-31 11531265 frs-bus:HighestPaidDirector 2019-09-01 2020-08-31 11531265 frs-bus:PrivateLimitedCompanyLtd 2019-09-01 2020-08-31 11531265 frs-bus:CompanyLimitedByGuarantee 2019-09-01 2020-08-31 11531265 frs-bus:LimitedLiabilityPartnershipLLP 2019-09-01 2020-08-31 11531265 frs-bus:LimitedLiabilityPartnershipsSORP 2019-09-01 2020-08-31 11531265 frs-bus:FullAccounts 2019-09-01 2020-08-31 11531265 frs-bus:AbbreviatedAccounts 2019-09-01 2020-08-31 11531265 frs-bus:AbridgedAccounts 2019-09-01 2020-08-31 11531265 frs-bus:FRS102 2019-09-01 2020-08-31 11531265 frs-bus:EntityHasNeverTraded 2019-09-01 2020-08-31 11531265 frs-bus:EntityNoLongerTradingButTradedInPast 2019-09-01 2020-08-31 11531265 frs-bus:Audited 2019-09-01 2020-08-31 11531265 frs-bus:AuditExempt-NoAccountantsReport 2019-09-01 2020-08-31 11531265 frs-bus:AuditExemptWithAccountantsReport 2019-09-01 2020-08-31 11531265 frs-bus:SmallCompaniesRegimeForAccounts 2019-09-01 2020-08-31 11531265 frs-bus:OrdinaryShareClass1 2019-09-01 2020-08-31 11531265 frs-bus:OrdinaryShareClass1 2019-08-31 11531265 frs-bus:OrdinaryShareClass1 2020-08-31 11531265 frs-bus:OrdinaryShareClass2 2019-09-01 2020-08-31 11531265 frs-bus:OrdinaryShareClass2 2019-08-31 11531265 frs-bus:OrdinaryShareClass2 2020-08-31 11531265 frs-bus:OrdinaryShareClass3 2019-09-01 2020-08-31 11531265 frs-bus:OrdinaryShareClass3 2019-08-31 11531265 frs-bus:OrdinaryShareClass3 2020-08-31 11531265 frs-bus:OrdinaryShareClass4 2019-09-01 2020-08-31 11531265 frs-bus:OrdinaryShareClass4 2019-08-31 11531265 frs-bus:OrdinaryShareClass4 2020-08-31 11531265 frs-bus:OrdinaryShareClass5 2019-09-01 2020-08-31 11531265 frs-bus:OrdinaryShareClass5 2019-08-31 11531265 frs-bus:OrdinaryShareClass5 2020-08-31 11531265 frs-bus:PreferenceShareClass1 2019-09-01 2020-08-31 11531265 frs-bus:PreferenceShareClass1 2019-08-31 11531265 frs-bus:PreferenceShareClass1 2020-08-31 11531265 frs-bus:PreferenceShareClass2 2019-09-01 2020-08-31 11531265 frs-bus:PreferenceShareClass2 2019-08-31 11531265 frs-bus:PreferenceShareClass2 2020-08-31 11531265 frs-bus:PreferenceShareClass3 2019-09-01 2020-08-31 11531265 frs-bus:PreferenceShareClass3 2019-08-31 11531265 frs-bus:PreferenceShareClass3 2020-08-31 11531265 frs-bus:PreferenceShareClass4 2019-09-01 2020-08-31 11531265 frs-bus:PreferenceShareClass4 2019-08-31 11531265 frs-bus:PreferenceShareClass4 2020-08-31 11531265 frs-bus:PreferenceShareClass5 2019-09-01 2020-08-31 11531265 frs-bus:PreferenceShareClass5 2019-08-31 11531265 frs-bus:PreferenceShareClass5 2020-08-31 11531265 1 2019-09-01 2020-08-31 11531265 frs-core:LeasedAssets 2019-09-01 2020-08-31 11531265 frs-core:OwnedAssets 2019-09-01 2020-08-31 11531265 frs-core:CurrencyRisk 2019-09-01 2020-08-31 11531265 frs-core:MarketRisk 2019-09-01 2020-08-31 11531265 frs-core:InterestRateRisk 2019-09-01 2020-08-31 11531265 frs-core:DeferredTaxation 2019-09-01 2020-08-31 11531265 frs-core:DeferredTaxation 2019-08-31 11531265 frs-core:DeferredTaxation 2020-08-31 11531265 frs-core:OtherProvisionsContingentLiabilities 2019-09-01 2020-08-31 11531265 frs-core:OtherProvisionsContingentLiabilities 2019-08-31 11531265 frs-core:OtherProvisionsContingentLiabilities 2020-08-31 11531265 frs-core:ProvisionsDeferredTax 2020-08-31 11531265 frs-core:OtherDeferredTax 2020-08-31 11531265 frs-core:AcceleratedTaxDepreciationDeferredTax 2020-08-31 11531265 frs-core:TaxLossesCarry-forwardsDeferredTax 2020-08-31 11531265 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2020-08-31 11531265 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2019-09-01 2020-08-31 11531265 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2019-08-31 11531265 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-08-31 11531265 dpl-frs:CostSales 2019-09-01 2020-08-31 11531265 dpl-frs:CostSales 2019-08-31 11531265 dpl-frs:CostSales 2020-08-31 11531265 dpl-frs:DistributionCosts 2019-09-01 2020-08-31 11531265 dpl-frs:AdministrativeExpenses 2019-09-01 2020-08-31 11531265 frs-bus:Director1 2019-09-01 2020-08-31 11531265 frs-bus:Director1 2019-08-31 11531265 frs-bus:Director1 2020-08-31 11531265 1 2019-09-01 2020-08-31 11531265 frs-core:CurrentFinancialInstruments 1 2020-08-31 11531265 frs-core:Non-currentFinancialInstruments 1 2020-08-31 11531265 2 2019-09-01 2020-08-31 11531265 frs-core:CurrentFinancialInstruments 2 2020-08-31 11531265 frs-core:Non-currentFinancialInstruments 2 2020-08-31 11531265 3 2019-09-01 2020-08-31 11531265 frs-core:CurrentFinancialInstruments 3 2020-08-31 11531265 frs-core:Non-currentFinancialInstruments 3 2020-08-31 11531265 4 2019-09-01 2020-08-31 11531265 frs-core:CurrentFinancialInstruments 4 2020-08-31 11531265 frs-core:Non-currentFinancialInstruments 4 2020-08-31 11531265 5 2019-09-01 2020-08-31 11531265 frs-core:CurrentFinancialInstruments 5 2020-08-31 11531265 frs-core:Non-currentFinancialInstruments 5 2020-08-31 11531265 6 2019-09-01 2020-08-31 11531265 frs-core:CurrentFinancialInstruments 6 2020-08-31 11531265 frs-core:Non-currentFinancialInstruments 6 2020-08-31 11531265 7 2019-09-01 2020-08-31 11531265 frs-core:CurrentFinancialInstruments 7 2020-08-31 11531265 frs-core:Non-currentFinancialInstruments 7 2020-08-31 11531265 8 2019-09-01 2020-08-31 11531265 frs-core:CurrentFinancialInstruments 8 2020-08-31 11531265 frs-core:Non-currentFinancialInstruments 8 2020-08-31 11531265 9 2019-09-01 2020-08-31 11531265 frs-core:CurrentFinancialInstruments 9 2020-08-31 11531265 frs-core:Non-currentFinancialInstruments 9 2020-08-31 11531265 dpl-frs:Item1 2019-09-01 2020-08-31 11531265 dpl-frs:Item1 2019-08-31 11531265 dpl-frs:Item1 2020-08-31 11531265 dpl-frs:CostSales dpl-frs:Item1 2019-09-01 2020-08-31 11531265 dpl-frs:CostSales dpl-frs:Item1 2019-08-31 11531265 dpl-frs:CostSales dpl-frs:Item1 2020-08-31 11531265 dpl-frs:DistributionCosts dpl-frs:Item1 2019-09-01 2020-08-31 11531265 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2019-09-01 2020-08-31 11531265 dpl-frs:Item2 2019-09-01 2020-08-31 11531265 dpl-frs:Item2 2019-08-31 11531265 dpl-frs:Item2 2020-08-31 11531265 dpl-frs:CostSales dpl-frs:Item2 2019-09-01 2020-08-31 11531265 dpl-frs:CostSales dpl-frs:Item2 2019-08-31 11531265 dpl-frs:CostSales dpl-frs:Item2 2020-08-31 11531265 dpl-frs:DistributionCosts dpl-frs:Item2 2019-09-01 2020-08-31 11531265 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2019-09-01 2020-08-31 11531265 dpl-frs:Item3 2019-09-01 2020-08-31 11531265 dpl-frs:Item3 2019-08-31 11531265 dpl-frs:Item3 2020-08-31 11531265 dpl-frs:CostSales dpl-frs:Item3 2019-09-01 2020-08-31 11531265 dpl-frs:CostSales dpl-frs:Item3 2019-08-31 11531265 dpl-frs:CostSales dpl-frs:Item3 2020-08-31 11531265 dpl-frs:DistributionCosts dpl-frs:Item3 2019-09-01 2020-08-31 11531265 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2019-09-01 2020-08-31 11531265 dpl-frs:Item4 2019-09-01 2020-08-31 11531265 dpl-frs:Item4 2019-08-31 11531265 dpl-frs:Item4 2020-08-31 11531265 dpl-frs:CostSales dpl-frs:Item4 2019-09-01 2020-08-31 11531265 dpl-frs:CostSales dpl-frs:Item4 2019-08-31 11531265 dpl-frs:CostSales dpl-frs:Item4 2020-08-31 11531265 dpl-frs:DistributionCosts dpl-frs:Item4 2019-09-01 2020-08-31 11531265 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2019-09-01 2020-08-31 11531265 dpl-frs:Item5 2019-09-01 2020-08-31 11531265 dpl-frs:Item5 2019-08-31 11531265 dpl-frs:Item5 2020-08-31 11531265 dpl-frs:CostSales dpl-frs:Item5 2019-09-01 2020-08-31 11531265 dpl-frs:CostSales dpl-frs:Item5 2019-08-31 11531265 dpl-frs:CostSales dpl-frs:Item5 2020-08-31 11531265 dpl-frs:DistributionCosts dpl-frs:Item5 2019-09-01 2020-08-31 11531265 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2019-09-01 2020-08-31 11531265 dpl-frs:Item6 2019-09-01 2020-08-31 11531265 dpl-frs:Item6 2019-08-31 11531265 dpl-frs:Item6 2020-08-31 11531265 dpl-frs:CostSales dpl-frs:Item6 2019-09-01 2020-08-31 11531265 dpl-frs:CostSales dpl-frs:Item6 2019-08-31 11531265 dpl-frs:CostSales dpl-frs:Item6 2020-08-31 11531265 dpl-frs:DistributionCosts dpl-frs:Item6 2019-09-01 2020-08-31 11531265 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2019-09-01 2020-08-31 11531265 dpl-frs:Item7 2019-09-01 2020-08-31 11531265 dpl-frs:Item7 2019-08-31 11531265 dpl-frs:Item7 2020-08-31 11531265 dpl-frs:CostSales dpl-frs:Item7 2019-09-01 2020-08-31 11531265 dpl-frs:CostSales dpl-frs:Item7 2019-08-31 11531265 dpl-frs:CostSales dpl-frs:Item7 2020-08-31 11531265 dpl-frs:DistributionCosts dpl-frs:Item7 2019-09-01 2020-08-31 11531265 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2019-09-01 2020-08-31 11531265 dpl-frs:Item8 2019-09-01 2020-08-31 11531265 dpl-frs:Item8 2019-08-31 11531265 dpl-frs:Item8 2020-08-31 11531265 dpl-frs:CostSales dpl-frs:Item8 2019-09-01 2020-08-31 11531265 dpl-frs:CostSales dpl-frs:Item8 2019-08-31 11531265 dpl-frs:CostSales dpl-frs:Item8 2020-08-31 11531265 dpl-frs:DistributionCosts dpl-frs:Item8 2019-09-01 2020-08-31 11531265 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2019-09-01 2020-08-31 11531265 dpl-frs:Item9 2019-09-01 2020-08-31 11531265 dpl-frs:Item9 2019-08-31 11531265 dpl-frs:Item9 2020-08-31 11531265 dpl-frs:CostSales dpl-frs:Item9 2019-09-01 2020-08-31 11531265 dpl-frs:CostSales dpl-frs:Item9 2019-08-31 11531265 dpl-frs:CostSales dpl-frs:Item9 2020-08-31 11531265 dpl-frs:DistributionCosts dpl-frs:Item9 2019-09-01 2020-08-31 11531265 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2019-09-01 2020-08-31 11531265 dpl-frs:Item10 2019-09-01 2020-08-31 11531265 dpl-frs:Item10 2019-08-31 11531265 dpl-frs:Item10 2020-08-31 11531265 dpl-frs:CostSales dpl-frs:Item10 2019-09-01 2020-08-31 11531265 dpl-frs:CostSales dpl-frs:Item10 2019-08-31 11531265 dpl-frs:CostSales dpl-frs:Item10 2020-08-31 11531265 dpl-frs:DistributionCosts dpl-frs:Item10 2019-09-01 2020-08-31 11531265 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2019-09-01 2020-08-31 11531265 dpl-frs:Item11 2019-09-01 2020-08-31 11531265 dpl-frs:Item11 2019-08-31 11531265 dpl-frs:Item11 2020-08-31 11531265 dpl-frs:CostSales dpl-frs:Item11 2019-09-01 2020-08-31 11531265 dpl-frs:CostSales dpl-frs:Item11 2019-08-31 11531265 dpl-frs:CostSales dpl-frs:Item11 2020-08-31 11531265 dpl-frs:DistributionCosts dpl-frs:Item11 2019-09-01 2020-08-31 11531265 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2019-09-01 2020-08-31 11531265 dpl-frs:Item12 2019-09-01 2020-08-31 11531265 dpl-frs:Item12 2019-08-31 11531265 dpl-frs:Item12 2020-08-31 11531265 dpl-frs:CostSales dpl-frs:Item12 2019-09-01 2020-08-31 11531265 dpl-frs:CostSales dpl-frs:Item12 2019-08-31 11531265 dpl-frs:CostSales dpl-frs:Item12 2020-08-31 11531265 dpl-frs:DistributionCosts dpl-frs:Item12 2019-09-01 2020-08-31 11531265 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2019-09-01 2020-08-31 11531265 1 2019-09-01 2020-08-31 11531265 frs-countries:EnglandWales 2019-09-01 2020-08-31
Registered number: 11531265
Plumb-Tech (Herts) Ltd
Financial Statements
For The Year Ended 31 August 2021
Apple Accountancy Services Limited

Chartered Certified Accountants

146 Manor Way
Borehamwood
Hertfordshire
WD6 1QX
Page 1
Financial Statements
Contents
Page
Accountant's Report 2
Balance Sheet 3—4
Notes to the Financial Statements 5—6
Page 1
Page 2
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Plumb-Tech (Herts) Ltd For The Year Ended 31 August 2021
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Plumb-Tech (Herts) Ltd which comprise the Profit and Loss Account, the 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 of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Plumb-Tech (Herts) Ltd , as a body, in accordance with the terms of our engagement letter dated 09 October 2018. Our work has been undertaken solely to prepare for your approval the accounts of Plumb-Tech (Herts) Ltd and state those matters that we have agreed to state to the director of Plumb-Tech (Herts) Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Plumb-Tech (Herts) Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Plumb-Tech (Herts) Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Plumb-Tech (Herts) Ltd . You consider that Plumb-Tech (Herts) Ltd 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 accounts of Plumb-Tech (Herts) Ltd . 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 financial statements.
25th March 2022
Apple Accountancy Services Limited
Chartered Certified Accountants
146 Manor Way
Borehamwood
Hertfordshire
WD6 1QX
Page 2
Page 3
Balance Sheet
Registered number: 11531265
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 11,793 8,137
11,793 8,137
CURRENT ASSETS
Debtors 7,064 4,583
Cash at bank and in hand 22,601 24,319
29,665 28,902
Creditors: Amounts Falling Due Within One Year (20,682 ) (42,912 )
NET CURRENT ASSETS (LIABILITIES) 8,983 (14,010 )
TOTAL ASSETS LESS CURRENT LIABILITIES 20,776 (5,873 )
Creditors: Amounts Falling Due After More Than One Year (20,696 ) -
NET ASSETS/(LIABILITIES) 80 (5,873 )
CAPITAL AND RESERVES
Called up share capital 11 11
Profit and Loss Account 69 (5,884 )
SHAREHOLDERS' FUNDS 80 (5,873)
Page 3
Page 4
For the year ending 31 August 2021 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 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.
  • The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Daniel Nunes
Director
25th March 2022
The notes on pages 5 to 6 form part of these financial statements.
Page 4
Page 5
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% Reducing balance
1.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2020: 2)
1 2
Page 5
Page 6
3. Tangible Assets
Motor Vehicles
£
Cost
As at 1 September 2020 14,600
Additions 13,495
Disposals (10,600 )
As at 31 August 2021 17,495
Depreciation
As at 1 September 2020 6,463
Provided during the period 3,931
Disposals (4,692 )
As at 31 August 2021 5,702
Net Book Value
As at 31 August 2021 11,793
As at 1 September 2020 8,137
4. General Information
Plumb-Tech (Herts) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11531265 . The registered office is 146 Manor Way, Borehamwood, Hertfordshire, WD6 1QX.
Page 6