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Company Registration No. 07352313 (England and Wales)
A J S Plumbing and Gas Services Limited Unaudited accounts for the year ended 31 August 2023
A J S Plumbing and Gas Services Limited Unaudited accounts Contents
Page
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A J S Plumbing and Gas Services Limited Company Information for the year ended 31 August 2023
Director
A Smith
Company Number
07352313 (England and Wales)
Registered Office
91 Stubbington Avenue Portsmouth Hampshire PO2 0JD
Accountants
TaxSense Accountants Ltd 203 West Street Fareham Hants PO16 0EN
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A J S Plumbing and Gas Services Limited Accountants' report
Accountants' report to the director of A J S Plumbing and Gas Services Limited on the preparation of the unaudited statutory accounts for the year ended 31 August 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of A J S Plumbing and Gas Services Limited for the year ended 31 August 2023 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of A J S Plumbing and Gas Services Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of A J S Plumbing and Gas Services Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A J S Plumbing and Gas Services Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that A J S Plumbing and Gas Services Limited 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 of A J S Plumbing and Gas Services Limited. You consider that A J S Plumbing and Gas Services 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 accounts of A J S Plumbing and Gas Services 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 accounts.
TaxSense Accountants Ltd 203 West Street Fareham Hants PO16 0EN 3 November 2023
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A J S Plumbing and Gas Services Limited Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
990 
1,317 
Current assets
Cash at bank and in hand
92,504 
75,382 
Creditors: amounts falling due within one year
(14,430)
(11,404)
Net current assets
78,074 
63,978 
Net assets
79,064 
65,295 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
79,063 
65,294 
Shareholders' funds
79,064 
65,295 
For the year ending 31 August 2023 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 3 November 2023 and were signed on its behalf by
A Smith Director Company Registration No. 07352313
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A J S Plumbing and Gas Services Limited Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
A J S Plumbing and Gas Services Limited is a private company, limited by shares, registered in England and Wales, registration number 07352313. The registered office is 91 Stubbington Avenue , Portsmouth, Hampshire, PO2 0JD.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on reducing balance
Motor vehicles
25% on reducing balance
Computer equipment
25% on reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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A J S Plumbing and Gas Services Limited Notes to the Accounts for the year ended 31 August 2023
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 September 2022
10,000 
At 31 August 2023
10,000 
Amortisation
At 1 September 2022
10,000 
At 31 August 2023
10,000 
Net book value
At 31 August 2023
- 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2022
2,784 
7,357 
1,796 
11,937 
At 31 August 2023
2,784 
7,357 
1,796 
11,937 
Depreciation
At 1 September 2022
2,695 
6,620 
1,305 
10,620 
Charge for the year
20 
184 
123 
327 
At 31 August 2023
2,715 
6,804 
1,428 
10,947 
Net book value
At 31 August 2023
69 
553 
368 
990 
At 31 August 2022
89 
737 
491 
1,317 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
4,949 
7,693 
Loans from directors
9,481 
3,711 
14,430 
11,404 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
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A J S Plumbing and Gas Services Limited Notes to the Accounts for the year ended 31 August 2023
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
A Smith
Director loan account
(3,711)
(5,770)
- 
(9,481)
(3,711)
(5,770)
- 
(9,481)
9
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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