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Company Registration No. 08018959 (England and Wales)
A & P Gas Contractors Limited Unaudited accounts for the year ended 30 April 2024
A & P Gas Contractors Limited Unaudited accounts Contents
Page
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A & P Gas Contractors Limited Company Information for the year ended 30 April 2024
Director
Mr A. K. Le Dain
Company Number
08018959 (England and Wales)
Registered Office
Brindley Goldstein Ltd 103 High Street Waltham Cross EN8 7AN
Accountants
Brindley Goldstein Ltd 103 High Street Waltham Cross EN8 7AN
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of A & P Gas Contractors Limited for the year ended 30 April 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of A & P Gas Contractors Limited for the year ended 30 April 2024 as set out on pages 5 - 7 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 at icaew.com/membershandbook.
This report is made solely to the Board of Directors of A & P Gas Contractors Limited, as a body, in accordance with the terms of our engagement letter dated 11 January 2024. Our work has been undertaken solely to prepare for your approval the accounts of A & P Gas Contractors Limited and state those matters that we have agreed to state to the Board of Directors of A & P Gas Contractors Limited, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A & P Gas Contractors Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that A & P Gas Contractors Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of A & P Gas Contractors Limited. You consider that A & P Gas Contractors 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 accounts of A & P Gas Contractors 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 accounts.
Brindley Goldstein Ltd Chartered Accountants 103 High Street Waltham Cross EN8 7AN 24 January 2025
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A & P Gas Contractors Limited Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
18,000 
24,000 
Tangible assets
- 
3 
18,000 
24,003 
Current assets
Cash at bank and in hand
9,344 
14,630 
Creditors: amounts falling due within one year
(16,781)
(22,060)
Net current liabilities
(7,437)
(7,430)
Total assets less current liabilities
10,563 
16,573 
Creditors: amounts falling due after more than one year
(9,757)
- 
Net assets
806 
16,573 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
706 
16,473 
Shareholders' funds
806 
16,573 
For the year ending 30 April 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 director acknowledges his 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 and authorised for issue on 24 January 2025 and were signed on its behalf by
Mr A. K. Le Dain Director Company Registration No. 08018959
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A & P Gas Contractors Limited Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
A & P Gas Contractors Limited is a private company, limited by shares, registered in England and Wales, registration number 08018959. The registered office is Brindley Goldstein Ltd, 103 High Street, Waltham Cross, EN8 7AN.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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:
Motor vehicles
20% / 15% straight line
Fixtures & fittings
10% straight line
Computer equipment
33 1/3% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 May 2023
90,000 
At 30 April 2024
90,000 
Amortisation
At 1 May 2023
66,000 
Charge for the year
6,000 
At 30 April 2024
72,000 
Net book value
At 30 April 2024
18,000 
At 30 April 2023
24,000 
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A & P Gas Contractors Limited Notes to the Accounts for the year ended 30 April 2024
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 May 2023
1,706 
Disposals
(1,706)
At 30 April 2024
- 
Depreciation
At 1 May 2023
1,703 
Charge for the year
3 
On disposals
(1,706)
At 30 April 2024
- 
Net book value
At 30 April 2024
- 
At 30 April 2023
3 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
2,994 
- 
VAT
2,459 
5,911 
Trade creditors
578 
1,734 
Taxes and social security
10,571 
12,969 
Loans from directors
179 
1,446 
16,781 
22,060 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
9,757 
- 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Transactions with related parties
The company was under the control of Mr A. K. Le Dain throughout the current year. Mr A. K. Le Dain is personally interested in 100% of the company's share capital. Mr A. K. Le Dain received dividends from the company during the year of £29,850 (2023: £28,800) and Mr P. A. Le Dain received dividends from the company during the year of £19,200 (2023: £21,600).
10
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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