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Registered number: 09843324
Gas South Wales Home Services Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2022
SEAS LTD

FMAAT

57a High Street
GLYNNEATH
SA11 5DA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09843324
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 29,830 40,773
29,830 40,773
CURRENT ASSETS
Stocks 4 500 5,275
Debtors 5 10,901 2,879
Cash at bank and in hand 112,457 89,311
123,858 97,465
Creditors: Amounts Falling Due Within One Year 6 (113,647 ) (97,475 )
NET CURRENT ASSETS (LIABILITIES) 10,211 (10 )
TOTAL ASSETS LESS CURRENT LIABILITIES 40,041 40,763
Creditors: Amounts Falling Due After More Than One Year 7 (32,838 ) (40,556 )
NET ASSETS 7,203 207
CAPITAL AND RESERVES
Called up share capital 9 6 6
Profit and Loss Account 7,197 201
SHAREHOLDERS' FUNDS 7,203 207
Page 1
Page 2
For the year ending 31 March 2022 the company was entitled to exemption from audit 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 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 Scott Dougal
Director
25/05/2022
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
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:
Plant & Machinery 20% reducing balance
Motor Vehicles 20% 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. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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1.6. 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2021: 5)
7 5
3. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2021 - 74,937 74,937
Additions 1,945 1,000 2,945
Disposals - (8,350 ) (8,350 )
As at 31 March 2022 1,945 67,587 69,532
Depreciation
As at 1 April 2021 - 34,164 34,164
Provided during the period 389 6,819 7,208
Disposals - (1,670 ) (1,670 )
As at 31 March 2022 389 39,313 39,702
Net Book Value
As at 31 March 2022 1,556 28,274 29,830
As at 1 April 2021 - 40,773 40,773
4. Stocks
2022 2021
£ £
Stock - materials 500 5,275
500 5,275
Page 4
Page 5
5. Debtors
2022 2021
£ £
Due within one year
Trade debtors 10,901 1,986
Directors' loan accounts - 893
10,901 2,879
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Net obligations under finance lease and hire purchase contracts 8,243 8,243
Trade creditors 2,375 8,526
Bank loans and overdrafts 49,584 50,000
Corporation tax 20,961 14,815
Other taxes and social security 4,005 2,623
VAT 10,072 11,454
Net wages 414 414
Other creditors 4,026 -
Accruals and deferred income 13,967 1,400
113,647 97,475
7. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Net obligations under finance lease and hire purchase contracts 32,838 40,556
32,838 40,556
8. Obligations Under Finance Leases and Hire Purchase
2022 2021
£ £
The maturity of these amounts is as follows:
Amounts Payable:
Within one year 8,243 8,243
Between one and five years 32,838 40,556
41,081 48,799
41,081 48,799
9. Share Capital
2022 2021
Allotted, Called up and fully paid 6 6
Page 5
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10. General Information
Gas South Wales Home Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09843324 . The registered office is 92 Ffordd Watkins, Birchgrove, Swansea, SA7 0HP.
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