Registered number
04821887
JDN Heating and Gas Services Limited
Unaudited Filleted Accounts
31 July 2023
JDN Heating and Gas Services Limited
Registered number: 04821887
Balance Sheet
as at 31 July 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 6,787 7,888
Current assets
Stocks 12,500 12,500
Debtors 4 26,500 83,665
Cash at bank and in hand 22,696 5,630
61,696 101,795
Creditors: amounts falling due within one year 5 (49,724) (83,171)
Net current assets 11,972 18,624
Total assets less current liabilities 18,759 26,512
Creditors: amounts falling due after more than one year 6 (16,800) (24,900)
Provisions for liabilities (878) (997)
Net assets 1,081 615
Capital and reserves
Called up share capital 2 2
Profit and loss account 1,079 613
Shareholders' funds 1,081 615
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 J Newsham
Director
Approved by the board on 27 November 2023
JDN Heating and Gas Services Limited
Notes to the Accounts
for the year ended 31 July 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of sales / value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative 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 25% on written down value
Motor vehicles 25% on written down value
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
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. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
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 August 2022 6,427 23,792 30,219
Additions 1,161 - 1,161
At 31 July 2023 7,588 23,792 31,380
Depreciation
At 1 August 2022 4,634 17,697 22,331
Charge for the year 738 1,524 2,262
At 31 July 2023 5,372 19,221 24,593
Net book value
At 31 July 2023 2,216 4,571 6,787
At 31 July 2022 1,793 6,095 7,888
4 Debtors 2023 2022
£ £
Trade debtors 26,500 42,500
Amounts owed by group undertakings and undertakings in which the company has a participating interest - 41,165
26,500 83,665
5 Creditors: amounts falling due within one year 2023 2022
£ £
Bank loans and overdrafts 8,300 8,300
Taxation and social security costs 2,259 4,588
Other creditors 39,165 70,283
49,724 83,171
6 Creditors: amounts falling due after one year 2023 2022
£ £
Bank loans 16,800 24,900
7 Other information
JDN Heating and Gas Services Limited is a private company limited by shares and incorporated in England. Its registered office is:
Unit 16 Eastway Business Village
Olivers Place
Fulwood
Preston
PR2 9WT
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