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Company Registration No. 13299913 (England and Wales)
Professional Refurb, Gas and Heating Limited Unaudited accounts for the year ended 31 March 2024
Professional Refurb, Gas and Heating Limited Unaudited accounts Contents
Page
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Professional Refurb, Gas and Heating Limited Company Information for the year ended 31 March 2024
Director
Andrei Lapo
Company Number
13299913 (England and Wales)
Registered Office
248 Church Hill Road London EN4 8PH United Kingdom
Accountants
UK Accounting & Tax Specialists Ltd 134A Midhurst Road London W13 9TP
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Professional Refurb, Gas and Heating Limited Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
- 
20,418 
Current assets
Debtors
21,439 
10,607 
Cash at bank and in hand
19 
2,671 
21,458 
13,278 
Creditors: amounts falling due within one year
(124,167)
(179,296)
Net current liabilities
(102,709)
(166,018)
Total assets less current liabilities
(102,709)
(145,600)
Creditors: amounts falling due after more than one year
(281,749)
(139,168)
Net liabilities
(384,458)
(284,768)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(384,459)
(284,769)
Shareholders' funds
(384,458)
(284,768)
For the year ending 31 March 2024 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 24 April 2024 and were signed on its behalf by
Andrei Lapo Director Company Registration No. 13299913
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Professional Refurb, Gas and Heating Limited Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Professional Refurb, Gas and Heating Limited is a private company, limited by shares, registered in England and Wales, registration number 13299913. The registered office is 248 Church Hill Road, London, EN4 8PH, United Kingdom.
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.
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:
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2023
3,300 
33,000 
36,300 
Disposals
(3,300)
(33,000)
(36,300)
At 31 March 2024
- 
- 
- 
Depreciation
At 1 April 2023
1,444 
14,438 
15,882 
Charge for the year
232 
2,320 
2,552 
On disposals
(1,676)
(16,758)
(18,434)
At 31 March 2024
- 
- 
- 
Net book value
At 31 March 2024
- 
- 
- 
At 31 March 2023
1,856 
18,562 
20,418 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
- 
10,607 
Amounts falling due after more than one year
Other debtors
21,439 
- 
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Professional Refurb, Gas and Heating Limited Notes to the Accounts for the year ended 31 March 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
53,849 
45,499 
Trade creditors
- 
1,800 
Other creditors
70,318 
131,997 
124,167 
179,296 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
281,749 
139,168 
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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