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REGISTERED NUMBER: 10691984 (England and Wales)















G & J ROFFE LIMITED
TRADING AS
GPR GAS SERVICES

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023






G & J ROFFE LIMITED (REGISTERED NUMBER: 10691984)
TRADING AS GPR GAS SERVICES






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

G & J ROFFE LIMITED
TRADING AS GPR GAS SERVICES

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTORS: Mrs J Roffe
Mr G P Roffe





REGISTERED OFFICE: Endeavour House 7 Enterprise Way
Pinchbeck
Spalding
Lincolnshire
PE11 3YR





REGISTERED NUMBER: 10691984 (England and Wales)





ACCOUNTANTS: Candour Accounts Limited
Endeavour House
7 Enterprise Way
Pinchbeck
Spalding
Lincolnshire
PE11 3YR

G & J ROFFE LIMITED (REGISTERED NUMBER: 10691984)
TRADING AS GPR GAS SERVICES

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,691 6,255

CURRENT ASSETS
Stocks 15,795 12,295
Debtors 5 15,020 8,139
Cash at bank and in hand 22,475 32,209
53,290 52,643
CREDITORS
Amounts falling due within one year 6 41,119 38,780
NET CURRENT ASSETS 12,171 13,863
TOTAL ASSETS LESS CURRENT
LIABILITIES

16,862

20,118

CREDITORS
Amounts falling due after more than
one year

7

-

(349

)

PROVISIONS FOR LIABILITIES (499 ) (1,188 )
NET ASSETS 16,363 18,581

G & J ROFFE LIMITED (REGISTERED NUMBER: 10691984)
TRADING AS GPR GAS SERVICES

BALANCE SHEET - continued
31 MARCH 2023

2023 2022
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 16,361 18,579
SHAREHOLDERS' FUNDS 16,363 18,581

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 November 2023 and were signed on its behalf by:




Mrs J Roffe - Director



Mr G P Roffe - Director


G & J ROFFE LIMITED (REGISTERED NUMBER: 10691984)
TRADING AS GPR GAS SERVICES

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1. STATUTORY INFORMATION

G & J Roffe Limited 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" 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.

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 - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.


G & J ROFFE LIMITED (REGISTERED NUMBER: 10691984)
TRADING AS GPR GAS SERVICES

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

2. ACCOUNTING POLICIES - continued
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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 April 2022
and 31 March 2023 4,000 6,900 10,900
DEPRECIATION
At 1 April 2022 2,920 1,725 4,645
Charge for year 270 1,294 1,564
At 31 March 2023 3,190 3,019 6,209
NET BOOK VALUE
At 31 March 2023 810 3,881 4,691
At 31 March 2022 1,080 5,175 6,255

G & J ROFFE LIMITED (REGISTERED NUMBER: 10691984)
TRADING AS GPR GAS SERVICES

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 5,437 2,090
Other debtors 9,583 6,049
15,020 8,139

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 6,542 5,125
Tax 898 3,554
Social security and other taxes 298 40
VAT 2,221 9
Other creditors - 19
Directors' current accounts 30,060 28,933
Accrued expenses 1,100 1,100
41,119 38,780

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Other creditors - 349

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
2 Ordinary £1.00 2 2

G & J ROFFE LIMITED (REGISTERED NUMBER: 10691984)
TRADING AS GPR GAS SERVICES

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2023 and 31 March 2022:

2023 2022
£    £   
Mrs J Roffe
Balance outstanding at start of year 14,467 18,092
Amounts advanced 21,914 750
Amounts repaid (21,351 ) (4,375 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 15,030 14,467

Mr G P Roffe
Balance outstanding at start of year 14,467 18,092
Amounts advanced 21,914 750
Amounts repaid (21,351 ) (4,375 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 15,030 14,467

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
G & J ROFFE LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of G & J Roffe Limited for the year ended 31 March 2023 which comprise the Income Statement, 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 firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of G & J Roffe Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of G & J Roffe Limited and state those matters that we have agreed to state to the Board of Directors of G & J Roffe Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than G & J Roffe Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that G & J Roffe Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of G & J Roffe Limited. You consider that G & J Roffe Limited 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 financial statements of G & J Roffe Limited. 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 statutory financial statements.






Candour Accounts Limited
Endeavour House
7 Enterprise Way
Pinchbeck
Spalding
Lincolnshire
PE11 3YR


Date: .............................................