2022-04-292023-04-302023-04-30false14077998XAVIER GAS INSTALLATIONS 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XAVIER GAS INSTALLATIONS LTD

Registered Number
14077998
(England and Wales)

Unaudited Financial Statements for the Period ended
30 April 2023

XAVIER GAS INSTALLATIONS LTD
Company Information
for the period from 29 April 2022 to 30 April 2023

Director

ROWLEY, Callum

Registered Address

98 Penhill Road
Lancing
BN15 8HG

Registered Number

14077998 (England and Wales)
XAVIER GAS INSTALLATIONS LTD
Balance Sheet as at
30 April 2023

Notes

2023

£

£

Fixed assets
Tangible assets53,203
3,203
Current assets
Debtors718,887
Cash at bank and on hand9,124
28,011
Creditors amounts falling due within one year8(15,054)
Net current assets (liabilities)12,957
Total assets less current liabilities16,160
Provisions for liabilities9(609)
Net assets15,551
Capital and reserves
Called up share capital100
Profit and loss account15,451
Shareholders' funds15,551
The financial statements were approved and authorised for issue by the Director on 10 January 2024, and are signed on its behalf by:
ROWLEY, Callum
Director
Registered Company No. 14077998
XAVIER GAS INSTALLATIONS LTD
Notes to the Financial Statements
for the period ended 30 April 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Office Equipment25
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
4.Employee information

2023
Average number of employees during the year1
5.Property, plant and equipment

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
Additions3,3509204,270
At 30 April 233,3509204,270
Depreciation and impairment
Charge for year8372301,067
At 30 April 238372301,067
Net book value
At 30 April 232,5136903,203
At 28 April 22---
6.Description of nature of transactions and balances with related parties
The company has taken advantage of the exemption under FRS 102 1AC.35 whereby particulars need not be given for related party transactions concluded under normal market conditions, or transactions entered into between two or more members of a group, provided that any subsidiary which is party to the transactions is wholly-owned by such a member.
7.Debtors

2023

£
Trade debtors / trade receivables2,928
Other debtors15,959
Total18,887
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.
8.Creditors within one year

2023

£
Trade creditors / trade payables10,726
Taxation and social security4,295
Other creditors33
Total15,054
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.
9.Provisions for liabilities

2023

£
Net deferred tax liability (asset)609
Total609