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REGISTERED NUMBER: 04596585 (England and Wales)










Unaudited Financial Statements

for the Year Ended 30 November 2023

for

Doug Heys Gas Engineer Limited

Doug Heys Gas Engineer Limited (Registered number: 04596585)






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




Page

Company Information 1

Chartered Accountants' Report 2

Statement of Financial Position 3

Notes to the Financial Statements 4


Doug Heys Gas Engineer Limited

Company Information
for the Year Ended 30 November 2023







DIRECTOR: D G Heys





REGISTERED OFFICE: 10 Hospital Lane
Mickleover
Derby
Derbyshire
DE3 0DR





REGISTERED NUMBER: 04596585 (England and Wales)





ACCOUNTANTS: M.J.Shapcott & Co. Limited
Chartered Accountants
Charter House, Wyvern Court
Stanier Way
Wyvern Business Park
Derby
DE21 6BF

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Doug Heys Gas Engineer Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Doug Heys Gas Engineer Limited for the year ended 30 November 2023 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Doug Heys Gas Engineer Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Doug Heys Gas Engineer Limited and state those matters that we have agreed to state to the director of Doug Heys Gas Engineer Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Doug Heys Gas Engineer Limited and its director for our work or for this report.

It is your duty to ensure that Doug Heys Gas Engineer Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Doug Heys Gas Engineer Limited. You consider that Doug Heys Gas Engineer Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Doug Heys Gas Engineer Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






M.J.Shapcott & Co. Limited
Chartered Accountants
Charter House, Wyvern Court
Stanier Way
Wyvern Business Park
Derby
DE21 6BF


19 August 2024

Doug Heys Gas Engineer Limited (Registered number: 04596585)

Statement of Financial Position
30 November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 1,031
Tangible assets 5 32,818 44,824
32,818 45,855

CURRENT ASSETS
Stocks 1,335 1,290
Debtors 6 6,670 9,087
Prepayments and accrued income 3,261 2,607
Cash at bank and in hand 40,308 37,153
51,574 50,137
CREDITORS
Amounts falling due within one year 7 41,700 33,366
NET CURRENT ASSETS 9,874 16,771
TOTAL ASSETS LESS CURRENT LIABILITIES 42,692 62,626

CREDITORS
Amounts falling due after more than one year 8 (14,665 ) (21,146 )

PROVISIONS FOR LIABILITIES (6,225 ) (8,504 )

ACCRUALS AND DEFERRED INCOME (1,427 ) (1,406 )
NET ASSETS 20,375 31,570

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 20,373 31,568
SHAREHOLDERS' FUNDS 20,375 31,570

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

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 19 August 2024 and were signed by:



D G Heys - Director


Doug Heys Gas Engineer Limited (Registered number: 04596585)

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

1. STATUTORY INFORMATION

Doug Heys Gas Engineer Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 invoiced value of sales of goods supplied and services provided net of VAT and discounts. Turnover is recognised from the sale of goods when the company has transferred the significant risks and rewards of ownership of the goods to the buyer; from the services provided when the service has been provided; and when the amount of turnover can be measured reliably and when it is probable that the economic benefits associated will transfer to the company, typically on delivery of the goods and services.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on cost
Fixtures and fittings - 15% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

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

Work in progress is valued as a proportion of the subsequent sales value and includes the relevant proportion of profit.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

Doug Heys Gas Engineer Limited (Registered number: 04596585)

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2022
and 30 November 2023 22,500
AMORTISATION
At 1 December 2022 21,469
Amortisation for year 1,031
At 30 November 2023 22,500
NET BOOK VALUE
At 30 November 2023 -
At 30 November 2022 1,031

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 December 2022 7,516 6,205 42,507 5,933 62,161
Additions - 115 - - 115
At 30 November 2023 7,516 6,320 42,507 5,933 62,276
DEPRECIATION
At 1 December 2022 5,296 5,335 1,771 4,935 17,337
Charge for year 821 283 10,185 832 12,121
At 30 November 2023 6,117 5,618 11,956 5,767 29,458
NET BOOK VALUE
At 30 November 2023 1,399 702 30,551 166 32,818
At 30 November 2022 2,220 870 40,736 998 44,824

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 6,670 9,087

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 7,281 7,463
Trade creditors 4,332 6,831
Taxation and social security 7,799 5,259
Other creditors 22,288 13,813
41,700 33,366

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 14,665 21,146