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REGISTERED NUMBER: 13339374 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 April 2023

for

Gloucestershire Gas & Plumbing Ltd

Gloucestershire Gas & Plumbing Ltd (Registered number: 13339374)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Gloucestershire Gas & Plumbing Ltd

Company Information
for the Year Ended 30 April 2023







DIRECTOR: D R Mossman





REGISTERED OFFICE: 14 Duncan Drive
Lydney
United Kingdom
Gloucestershire
GL15 5FU





REGISTERED NUMBER: 13339374 (England and Wales)





ACCOUNTANTS: Orchard Accountancy
6 Orchard Road
Coombs Park
Coleford
Gloucestershire
GL16 8AU

Gloucestershire Gas & Plumbing Ltd (Registered number: 13339374)

Balance Sheet
30 April 2023

30.4.23 30.4.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 16,925 25,753

CURRENT ASSETS
Stocks 8,050 1,500
Debtors 5 12,839 3,200
Cash at bank 4,978 6,838
25,867 11,538
CREDITORS
Amounts falling due within one year 6 26,883 10,156
NET CURRENT (LIABILITIES)/ASSETS (1,016 ) 1,382
TOTAL ASSETS LESS CURRENT
LIABILITIES

15,909

27,135

CREDITORS
Amounts falling due after more than one
year

7

(12,451

)

(15,285

)

PROVISIONS FOR LIABILITIES (3,215 ) (4,645 )
NET ASSETS 243 7,205

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 8 143 7,105
SHAREHOLDERS' FUNDS 243 7,205

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Gloucestershire Gas & Plumbing Ltd (Registered number: 13339374)

Balance Sheet - continued
30 April 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 February 2024 and were signed by:





D R Mossman - Director


Gloucestershire Gas & Plumbing Ltd (Registered number: 13339374)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

Gloucestershire Gas & Plumbing Ltd 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.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance and 15% on reducing balance

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Gloucestershire Gas & Plumbing Ltd (Registered number: 13339374)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2022 33,737
Additions (4,928 )
At 30 April 2023 28,809
DEPRECIATION
At 1 May 2022 7,984
Charge for year 3,900
At 30 April 2023 11,884
NET BOOK VALUE
At 30 April 2023 16,925
At 30 April 2022 25,753

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 May 2022 29,237
Additions (4,928 )
At 30 April 2023 24,309
DEPRECIATION
At 1 May 2022 7,309
Charge for year 3,326
At 30 April 2023 10,635
NET BOOK VALUE
At 30 April 2023 13,674
At 30 April 2022 21,928

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade debtors 6,600 3,200
Other debtors 6,239 -
12,839 3,200

Gloucestershire Gas & Plumbing Ltd (Registered number: 13339374)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Hire purchase contracts 3,092 3,092
Trade creditors 10,591 2,586
Taxation and social security 10,364 -
Other creditors 2,836 4,478
26,883 10,156

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.23 30.4.22
£    £   
Hire purchase contracts 12,451 15,285

8. RESERVES
Retained
earnings
£   

At 1 May 2022 7,105
Profit for the year 28,438
Dividends (35,400 )
At 30 April 2023 143