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Company Registration No. 07525117 (England and Wales)
S&L Gas and Heating Limited Unaudited accounts for the year ended 31 March 2024
S&L Gas and Heating Limited Unaudited accounts Contents
Page
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S&L Gas and Heating Limited Company Information for the year ended 31 March 2024
Directors
Mr L Delf Mr S Delf
Company Number
07525117 (England and Wales)
Registered Office
8 Goodwood Close Thundersley Benfleet Essex SS7 3SA
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S&L Gas and Heating Limited Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
- 
2,200 
Tangible assets
5,014 
11,780 
5,014 
13,980 
Current assets
Debtors
7,549 
19,459 
Cash at bank and in hand
50,316 
43,534 
57,865 
62,993 
Creditors: amounts falling due within one year
(35,682)
(31,952)
Net current assets
22,183 
31,041 
Net assets
27,197 
45,021 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
27,195 
45,019 
Shareholders' funds
27,197 
45,021 
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 directors acknowledge their 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 of Directors and authorised for issue on 20 May 2024 and were signed on its behalf by
Mr L Delf Director Company Registration No. 07525117
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S&L Gas and Heating Limited Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
S&L Gas and Heating Limited is a private company, limited by shares, registered in England and Wales, registration number 07525117. The registered office is 8 Goodwood Close, Thundersley, Benfleet, Essex, SS7 3SA.
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
These financial statements for the year ended 31 March 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 April 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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:
Plant & machinery
5 Year straightline
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 April 2023
22,000 
At 31 March 2024
22,000 
Amortisation
At 1 April 2023
19,800 
Charge for the year
2,200 
At 31 March 2024
22,000 
Net book value
At 31 March 2024
- 
At 31 March 2023
2,200 
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S&L Gas and Heating Limited Notes to the Accounts for the year ended 31 March 2024
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 April 2023
70,290 
At 31 March 2024
70,290 
Depreciation
At 1 April 2023
58,510 
Charge for the year
6,766 
At 31 March 2024
65,276 
Net book value
At 31 March 2024
5,014 
At 31 March 2023
11,780 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
3,963 
5,236 
Trade debtors
2,630 
11,178 
Accrued income and prepayments
956 
3,045 
7,549 
19,459 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
- 
7,773 
Obligations under finance leases and hire purchase contracts
2,336 
4,121 
Trade creditors
- 
(220)
Taxes and social security
13,922 
15,420 
Other creditors
67 
68 
Loans from directors
18,027 
4,790 
Accruals
1,330 
- 
35,682 
31,952 
8
Average number of employees
During the year the average number of employees was 4 (2023: 4).
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