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Registered number: 08011277
Gas Care Huddersfield Limited
Financial Statements
For The Year Ended 30 September 2023
G Brown & Co Ltd
Accountants & Taxation Consultants
37a Wakefield Road
Tandem
Huddersfield
HD5 0AN
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 08011277
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 37,336 68,686
37,336 68,686
CURRENT ASSETS
Debtors 6 123,242 26,954
Investments 7 - (925 )
Cash at bank and in hand 171,476 393,765
294,718 419,794
Creditors: Amounts Falling Due Within One Year 8 (247,612 ) (251,909 )
NET CURRENT ASSETS (LIABILITIES) 47,106 167,885
TOTAL ASSETS LESS CURRENT LIABILITIES 84,442 236,571
Creditors: Amounts Falling Due After More Than One Year 9 (148,109 ) (199,920 )
NET (LIABILITIES)/ASSETS (63,667 ) 36,651
CAPITAL AND RESERVES
Called up share capital 10 100 100
Income Statement (63,767 ) 36,551
SHAREHOLDERS' FUNDS (63,667) 36,651
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Page 2
For the year ending 30 September 2023 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr Richard Scott
Director
28/06/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
Gas Care Huddersfield Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08011277 . The registered office is 8 Tennyson Avenue, Huddersfield, West Yorkshire, HD3 3ZY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 20% Amortisation
Plant & Machinery 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 60 (2022: 79)
60 79
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2022 30,000
As at 30 September 2023 30,000
Amortisation
As at 1 October 2022 30,000
As at 30 September 2023 30,000
Net Book Value
As at 30 September 2023 -
As at 1 October 2022 -
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5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2022 120,506 4,258 29,933 718 155,415
As at 30 September 2023 120,506 4,258 29,933 718 155,415
Depreciation
As at 1 October 2022 70,358 4,258 11,542 571 86,729
Provided during the period 25,073 - 6,130 147 31,350
As at 30 September 2023 95,431 4,258 17,672 718 118,079
Net Book Value
As at 30 September 2023 25,075 - 12,261 - 37,336
As at 1 October 2022 50,148 - 18,391 147 68,686
6. Debtors
2023 2022
£ £
Due within one year
Other debtors 4,210 4,210
Directors' loan accounts 119,032 22,744
123,242 26,954
7. Current Asset Investments
2023 2022
£ £
Short term deposits - (925 )
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors (1 ) (2 )
Bank loans and overdrafts 2,681 -
Corporation tax - 51,474
Other taxes and social security 49,316 46,722
VAT 173,825 131,139
Other creditors 7,880 6,862
Accruals and deferred income 13,911 11,228
Directors' loan accounts - 4,486
247,612 251,909
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 148,109 199,920
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10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2022 Amounts advanced Amounts repaid Amounts written off As at 30 September 2023
£ £ £ £ £
Mr Richard Calvert 22,744 172,000 156,926 - 37,818
Mr Richard Scott (4,486 ) 553,357 467,656 - 81,215
The above loan is unsecured, interest free and repayable on demand.
12. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 1,401 6,000
13. Ultimate Controlling Party
The company's ultimate controlling party is Richard Calvert, Richard & Melanie Scott by virtue of his ownership of 100% of the issued share capital in the company.
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