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Registered number: 12160398
Home-Heat (Gas and Oil) Solutions Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2024
Shaw Austin
Chartered Accountants
45 City Road
Chester
CH1 3AE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12160398
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,074 12,682
9,074 12,682
CURRENT ASSETS
Stocks 5 4,130 1,984
Debtors 6 5,370 10,591
Cash at bank and in hand 53,200 32,666
62,700 45,241
Creditors: Amounts Falling Due Within One Year 7 (50,660 ) (47,079 )
NET CURRENT ASSETS (LIABILITIES) 12,040 (1,838 )
TOTAL ASSETS LESS CURRENT LIABILITIES 21,114 10,844
NET ASSETS 21,114 10,844
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 21,014 10,744
SHAREHOLDERS' FUNDS 21,114 10,844
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For the year ending 31 August 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 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 Profit and Loss Account.
On behalf of the board
R J Hughes
Director
C D Thurston
Director
J L Thurston
Director
23 January 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Home-Heat (Gas and Oil) Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12160398 . The registered office is Unit 11 White Lane Depot, Christleton, Chester, CH3 6AH.
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 FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The presentational currency is £ Sterling and all amounts are rounded to the nearest £.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of plumbing and heating services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Plant & Machinery 20% on cost
Motor Vehicles 25% on net book value
2.4. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively. 
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 September 2023 3,981 14,993 18,974
As at 31 August 2024 3,981 14,993 18,974
Depreciation
As at 1 September 2023 2,544 3,748 6,292
Provided during the period 797 2,811 3,608
As at 31 August 2024 3,341 6,559 9,900
Net Book Value
As at 31 August 2024 640 8,434 9,074
As at 1 September 2023 1,437 11,245 12,682
5. Stocks
2024 2023
£ £
Materials 4,130 1,984
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 5,097 10,404
Other debtors 273 187
5,370 10,591
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 15,615 12,288
Bank loans and overdrafts - 1,773
Other creditors 19,834 25,698
Taxation and social security 15,211 7,320
50,660 47,079
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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9. Related Party Transactions
The directors make an interest free loan available to the company of £18,571 (2023 - £13,635), repayable on demand.
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