| SJMoore Heating & Gas Limited |
| Registered number: |
06757496 |
| Balance Sheet |
| as at 31 March 2023 |
|
| Notes |
|
|
2023 |
|
|
2022 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
633 |
|
|
2,343 |
|
| Current assets |
| Debtors |
4 |
|
1,231 |
|
|
1,647 |
| Cash at bank and in hand |
|
|
6,078 |
|
|
67,441 |
|
|
|
7,309 |
|
|
69,088 |
|
| Creditors: amounts falling due within one year |
5 |
|
(7,757) |
|
|
(48,129) |
|
| Net current (liabilities)/assets |
|
|
|
(448) |
|
|
20,959 |
|
| Net assets |
|
|
|
185 |
|
|
23,302 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Profit and loss account |
|
|
|
85 |
|
|
23,202 |
|
| Shareholders' funds |
|
|
|
185 |
|
|
23,302 |
|
|
|
|
|
|
|
|
| The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| Mr. S Moore |
| Director |
| Approved by the board on 4 October 2023 |
|
| SJMoore Heating & Gas Limited |
| Notes to the Accounts |
| for the year ended 31 March 2023 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
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 represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less cumulative depreciation and any cumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Plant and Machinery |
33% straight line |
|
Motor Vehicle |
25% straight line |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. |
|
|
| 2 |
Employees |
2023 |
|
2022 |
| Number |
Number |
|
|
Average number of persons employed by the company |
1 |
|
1 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
Plant and machinery etc |
|
Motor vehicles |
|
Total |
| £ |
£ |
£ |
|
Cost |
|
At 1 April 2022 |
4,544 |
|
24,925 |
|
29,469 |
|
Additions |
329 |
|
- |
|
329 |
|
At 31 March 2023 |
4,873 |
|
24,925 |
|
29,798 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 April 2022 |
3,857 |
|
23,269 |
|
27,126 |
|
Charge for the year |
383 |
|
1,656 |
|
2,039 |
|
At 31 March 2023 |
4,240 |
|
24,925 |
|
29,165 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 March 2023 |
633 |
|
- |
|
633 |
|
At 31 March 2022 |
687 |
|
1,656 |
|
2,343 |
|
|
| 4 |
Debtors |
2023 |
|
2022 |
| £ |
£ |
|
|
Trade debtors |
603 |
|
1,107 |
|
Other debtors |
628 |
|
540 |
|
|
|
|
|
|
1,231 |
|
1,647 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2023 |
|
2022 |
| £ |
£ |
|
|
Trade creditors |
6,186 |
|
5,992 |
|
Corporation tax |
6,777 |
|
12,866 |
|
Other taxes and social security costs |
2,039 |
|
3,243 |
|
Other creditors |
(7,245) |
|
26,028 |
|
|
|
|
|
|
7,757 |
|
48,129 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Other information |
|
|
SJMoore Heating & Gas Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
2 Hinksey Court |
|
Church Way |
|
Oxford |
|
OX2 9SX |