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REGISTERED NUMBER: 09170172 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

FOR

PURE GAS HEATING LTD

PURE GAS HEATING LTD (REGISTERED NUMBER: 09170172)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PURE GAS HEATING LTD

COMPANY INFORMATION
for the Year Ended 31 August 2024







DIRECTOR: S R Hayter





REGISTERED OFFICE: 78 Cutlers Place
Colehill
Wimborne
Dorset
BH21 2HX





REGISTERED NUMBER: 09170172 (England and Wales)





ACCOUNTANTS: Enhance
Chartered Accountants & Business Advisers
38 Middlehill Road
Wimborne
Dorset
BH21 2SE

PURE GAS HEATING LTD (REGISTERED NUMBER: 09170172)

BALANCE SHEET
31 August 2024

2024 2023
as restated
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 52,350 55,203
52,350 55,203

CURRENT ASSETS
Stocks 19,532 23,730
Debtors 6 43,811 35,497
Cash at bank and in hand 217,700 252,553
281,043 311,780
CREDITORS
Amounts falling due within one year 7 165,515 199,318
NET CURRENT ASSETS 115,528 112,462
TOTAL ASSETS LESS CURRENT LIABILITIES 167,878 167,665

PROVISIONS FOR LIABILITIES 13,088 13,801
NET ASSETS 154,790 153,864

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 154,690 153,764
SHAREHOLDERS' FUNDS 154,790 153,864

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 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.

PURE GAS HEATING LTD (REGISTERED NUMBER: 09170172)

BALANCE SHEET - continued
31 August 2024


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 9 January 2025 and were signed by:





S R Hayter - Director


PURE GAS HEATING LTD (REGISTERED NUMBER: 09170172)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

Pure Gas Heating 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.

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 etc - 25% 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.

PURE GAS HEATING LTD (REGISTERED NUMBER: 09170172)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 August 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2023 - 11 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2023
and 31 August 2024 10,500
AMORTISATION
At 1 September 2023
and 31 August 2024 10,500
NET BOOK VALUE
At 31 August 2024 -
At 31 August 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2023 110,523
Additions 13,082
At 31 August 2024 123,605
DEPRECIATION
At 1 September 2023 55,320
Charge for year 15,935
At 31 August 2024 71,255
NET BOOK VALUE
At 31 August 2024 52,350
At 31 August 2023 55,203

PURE GAS HEATING LTD (REGISTERED NUMBER: 09170172)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 August 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
as restated
£    £   
Trade debtors 35,416 28,653
Other debtors 8,395 6,844
43,811 35,497

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
as restated
£    £   
Trade creditors 54,665 54,177
Taxation and social security 51,619 51,437
Other creditors 59,231 93,704
165,515 199,318

8. RELATED PARTY DISCLOSURES

lncluded within other creditors is a balance of £29,442 (2023: £43,587) due to S R Hayter, the director of the company. The loan is interest free and repayable on demand.

lncluded within other creditors is a balance of £23,510 (2023: £46,477) due to H Hayter, a relative of the company director. The loan is interest free and repayable on demand.

9. ULTIMATE CONTROLLING PARTY

The controlling party is S R Hayter.