Registered number
06757496
SJMoore Heating & Gas Limited
Unaudited Filleted Accounts
31 March 2024
SJMoore Heating & Gas Limited
Registered number: 06757496
Balance Sheet
as at 31 March 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 645 633
Current assets
Debtors 4 5,763 1,231
Cash at bank and in hand 12,064 6,078
17,827 7,309
Creditors: amounts falling due within one year 5 (15,143) (7,757)
Net current assets/(liabilities) 2,684 (448)
Net assets 3,329 185
Capital and reserves
Called up share capital 100 100
Profit and loss account 3,229 85
Shareholders' funds 3,329 185
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr. S Moore
Director
Approved by the board on 8 September 2024
SJMoore Heating & Gas Limited
Notes to the Accounts
for the year ended 31 March 2024
1 Accounting policies
Basis of preparation
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Turnover
Turnover represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets
Tangible fixed assets are measured at cost less cumulative depreciation and any cumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and Machinery 33% straight line
Debtors
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.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2023 4,873
Additions 532
At 31 March 2024 5,405
Depreciation
At 1 April 2023 4,240
Charge for the year 520
At 31 March 2024 4,760
Net book value
At 31 March 2024 645
At 31 March 2023 633
4 Debtors 2024 2023
£ £
Trade debtors 5,163 603
Other debtors 600 628
5,763 1,231
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 2,465 6,186
Corporation tax 10,265 6,777
Other taxes and social security costs 1,510 2,039
Other creditors 903 (7,245)
15,143 7,757
6 Other information
SJMoore Heating & Gas Limited is a private company limited by shares and incorporated in England. Its registered office is:
2 Hinksey Court
Church Way
Oxford
OX2 9SX
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