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REGISTERED NUMBER: 08524964 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2023

FOR

WHITWORTH GAS HEATING SERVICES LIMITED

WHITWORTH GAS HEATING SERVICES LIMITED (REGISTERED NUMBER: 08524964)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


WHITWORTH GAS HEATING SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2023







DIRECTORS: P Gittins
K Whitworth
Mrs S M Gittins





REGISTERED OFFICE: 27-29 Old Market
Wisbech
Cambridgeshire
PE13 1NE





REGISTERED NUMBER: 08524964 (England and Wales)





ACCOUNTANTS: Wheelers
Chartered Accountants & Tax Consultants
27-29 Old Market
Wisbech
Cambridgeshire
PE13 1NE

WHITWORTH GAS HEATING SERVICES LIMITED (REGISTERED NUMBER: 08524964)

BALANCE SHEET
31 MAY 2023

31.5.23 31.5.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 5,400 8,100
Tangible assets 5 1,455 1,549
6,855 9,649

CURRENT ASSETS
Stocks 4,920 3,000
Debtors 6 48,752 73,610
Cash at bank 1 659
53,673 77,269
CREDITORS
Amounts falling due within one year 7 43,351 87,197
NET CURRENT ASSETS/(LIABILITIES) 10,322 (9,928 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

17,177

(279

)

CREDITORS
Amounts falling due after more than one
year

8

(12,499

)

(18,500

)

PROVISIONS FOR LIABILITIES (280 ) (300 )
NET ASSETS/(LIABILITIES) 4,398 (19,079 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 4,298 (19,179 )
SHAREHOLDERS' FUNDS 4,398 (19,079 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

WHITWORTH GAS HEATING SERVICES LIMITED (REGISTERED NUMBER: 08524964)

BALANCE SHEET - continued
31 MAY 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 February 2024 and were signed on its behalf by:




K Whitworth - Director



P Gittins - Director


WHITWORTH GAS HEATING SERVICES LIMITED (REGISTERED NUMBER: 08524964)

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

1. STATUTORY INFORMATION

Whitworth Gas Heating Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

The directors believe that the company is well placed to manage its financial risks successfully and have reasonable expectation that it has adequate resources to continue in operational existence for the foreseeable future. Consequently, it continues to adopt the going concern basis of accounting in preparing the annual financial statements.

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 2013, was being amortised evenly over its estimated useful life of twenty years.

The company has taken advantage of the transitional provisions included in FRS 102 not to apply 'Business Combinations and Goodwill' retrospectively, to any 'Business Combinations' that occured prior to 1 June 2015.

As a result of the requirements of FRS 102, the company has amended its accounting policy to amortise the goodwill over ten years from the date of transition.

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

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

WHITWORTH GAS HEATING SERVICES LIMITED (REGISTERED NUMBER: 08524964)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2022
and 31 May 2023 30,000
AMORTISATION
At 1 June 2022 21,900
Charge for year 2,700
At 31 May 2023 24,600
NET BOOK VALUE
At 31 May 2023 5,400
At 31 May 2022 8,100

5. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 June 2022 - 7,115 7,115
Additions 342 - 342
At 31 May 2023 342 7,115 7,457
DEPRECIATION
At 1 June 2022 - 5,566 5,566
Charge for year 45 391 436
At 31 May 2023 45 5,957 6,002
NET BOOK VALUE
At 31 May 2023 297 1,158 1,455
At 31 May 2022 - 1,549 1,549

WHITWORTH GAS HEATING SERVICES LIMITED (REGISTERED NUMBER: 08524964)

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

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Trade debtors 320 1,005
Other debtors 48,432 72,605
48,752 73,610

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Bank loans and overdrafts 10,096 11,890
Trade creditors 2,866 3,099
Taxation and social security 14,154 6,015
Other creditors 16,235 66,193
43,351 87,197

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.23 31.5.22
£    £   
Bank loans 12,499 18,500

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

31.5.23 31.5.22
£    £   
P Gittins
Balance outstanding at start of year 24,777 20,707
Amounts advanced 36,165 29,773
Amounts repaid (30,451 ) (25,703 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 30,491 24,777

K Whitworth
Balance outstanding at start of year 16,046 32,859
Amounts advanced 24,130 23,094
Amounts repaid (26,934 ) (39,907 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 13,242 16,046

During the period interest was charged on directors overdrawn loan accounts at 2%. Total interest charged amounted to £1,025 (2022 - £1,171).