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REGISTERED NUMBER: 06823215 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2017

FOR

AARO PLUMBING & HEATING LTD

AARO PLUMBING & HEATING LTD (REGISTERED NUMBER: 06823215)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2017




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


AARO PLUMBING & HEATING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2017







DIRECTOR: D Clarke





SECRETARY: J.T. Personnel Limited





REGISTERED OFFICE: Lothing House
Quay View Business Park
Barnards Way
Lowestoft
Suffolk
NR32 2HD





REGISTERED NUMBER: 06823215 (England and Wales)





ACCOUNTANTS: Juler Tooke
Lothing House
Quay View Business Park
Barnards Way
Lowestoft
Suffolk
NR32 2HD

AARO PLUMBING & HEATING LTD (REGISTERED NUMBER: 06823215)

BALANCE SHEET
30 APRIL 2017

30.4.17 30.4.16
Notes £    £   
FIXED ASSETS
Intangible assets 4 6,000 6,500
Tangible assets 5 243 7,374
6,243 13,874

CURRENT ASSETS
Debtors 6 - 404
Cash at bank 6,434 6,092
6,434 6,496
CREDITORS
Amounts falling due within one year 7 (42,737 ) (48,392 )
NET CURRENT LIABILITIES (36,303 ) (41,896 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(30,060

)

(28,022

)

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (30,160 ) (28,122 )
SHAREHOLDERS' FUNDS (30,060 ) (28,022 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2017.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2017 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 of Part 15 of the Companies Act 2006 relating to small companies.

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 on 7 July 2017 and were signed by:




D Clarke - Director


AARO PLUMBING & HEATING LTD (REGISTERED NUMBER: 06823215)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2017

1. STATUTORY INFORMATION

Aaro Plumbing & Heating Ltd 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,
value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost
less any accumulated amortisation and any accumulated impairment losses.

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 etc - 20% on reducing balance and 15% on reducing balance

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 .

AARO PLUMBING & HEATING LTD (REGISTERED NUMBER: 06823215)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2017

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2016
and 30 April 2017 10,000
AMORTISATION
At 1 May 2016 3,500
Charge for year 500
At 30 April 2017 4,000
NET BOOK VALUE
At 30 April 2017 6,000
At 30 April 2016 6,500

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2016 11,770
Additions 125
Disposals (11,270 )
At 30 April 2017 625
DEPRECIATION
At 1 May 2016 4,396
Charge for year 256
Eliminated on disposal (4,270 )
At 30 April 2017 382
NET BOOK VALUE
At 30 April 2017 243
At 30 April 2016 7,374

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.17 30.4.16
£    £   
Trade debtors - 404

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.17 30.4.16
£    £   
Trade creditors 961 1,043
Taxation and social security 197 197
Other creditors 41,579 47,152
42,737 48,392

AARO PLUMBING & HEATING LTD (REGISTERED NUMBER: 06823215)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2017

8. ULTIMATE CONTROLLING PARTY

The company was under the control of Mr D Clarke and Mrs P Clarke as holders of the share capital throughout
the current and previous year.
The company operates a Loan account with the Directors and the balance as at 30 April 2017 was £41,579
(30 April 2016 was £47,152).