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REGISTERED NUMBER: 08716626 (England and Wales)













Unaudited Financial Statements

for the Period 1 November 2022 to 30 October 2023

for

AR Plumbing & Gas Services Ltd

AR Plumbing & Gas Services Ltd (Registered number: 08716626)






Contents of the Financial Statements
for the Period 1 November 2022 to 30 October 2023




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


AR Plumbing & Gas Services Ltd

Company Information
for the Period 1 November 2022 to 30 October 2023







DIRECTOR: A M Robinson





REGISTERED OFFICE: Unit 1k, Paul Reynolds Centre
Foregate Street
Stafford
ST16 2PJ





REGISTERED NUMBER: 08716626 (England and Wales)





ACCOUNTANTS: Wilkes Tranter & Co Limited
Brook House
Moss Grove
Kingswinford
West Midlands
DY6 9HS

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
AR Plumbing & Gas Services Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Director's Report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of AR Plumbing & Gas Services Ltd for the period ended 30 October 2023 which comprise the Profit and Loss Account, Balance Sheet and the related notes 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of AR Plumbing & Gas Services Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of AR Plumbing & Gas Services Ltd and state those matters that we have agreed to state to the director of AR Plumbing & Gas Services Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AR Plumbing & Gas Services Ltd and its director for our work or for this report.

It is your duty to ensure that AR Plumbing & Gas Services Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of AR Plumbing & Gas Services Ltd. You consider that AR Plumbing & Gas Services Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of AR Plumbing & Gas Services Ltd. 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 financial statements.






Wilkes Tranter & Co Limited
Brook House
Moss Grove
Kingswinford
West Midlands
DY6 9HS


13 January 2025

AR Plumbing & Gas Services Ltd (Registered number: 08716626)

Balance Sheet
30 October 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 45,197 60,263
45,197 60,263

CURRENT ASSETS
Debtors 6 229,017 210,448
Cash at bank 100,107 187,613
329,124 398,061
CREDITORS
Amounts falling due within one year 7 (123,222 ) (133,516 )
NET CURRENT ASSETS 205,902 264,545
TOTAL ASSETS LESS CURRENT
LIABILITIES

251,099

324,808

CREDITORS
Amounts falling due after more than one
year

8

(44,405

)

(61,778

)

PROVISIONS FOR LIABILITIES (8,587 ) (15,066 )
NET ASSETS 198,107 247,964

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 198,106 247,963
198,107 247,964

AR Plumbing & Gas Services Ltd (Registered number: 08716626)

Balance Sheet - continued
30 October 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 October 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 October 2023 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 January 2025 and were signed by:





A M Robinson - Director


AR Plumbing & Gas Services Ltd (Registered number: 08716626)

Notes to the Financial Statements
for the Period 1 November 2022 to 30 October 2023

1. STATUTORY INFORMATION

AR Plumbing & Gas Services 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five years.

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 - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.


AR Plumbing & Gas Services Ltd (Registered number: 08716626)

Notes to the Financial Statements - continued
for the Period 1 November 2022 to 30 October 2023

2. ACCOUNTING POLICIES - continued
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 period 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 period was 7 (2022 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2022
and 30 October 2023 11,305
AMORTISATION
At 1 November 2022
and 30 October 2023 11,305
NET BOOK VALUE
At 30 October 2023 -
At 31 October 2022 -

AR Plumbing & Gas Services Ltd (Registered number: 08716626)

Notes to the Financial Statements - continued
for the Period 1 November 2022 to 30 October 2023

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 November 2022
and 30 October 2023 20,445 5,062 100,900 126,407
DEPRECIATION
At 1 November 2022 18,330 3,690 44,124 66,144
Charge for period 529 343 14,194 15,066
At 30 October 2023 18,859 4,033 58,318 81,210
NET BOOK VALUE
At 30 October 2023 1,586 1,029 42,582 45,197
At 31 October 2022 2,115 1,372 56,776 60,263

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 97,532 91,218
Other debtors 131,485 119,230
229,017 210,448

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,106 9,852
Hire purchase contracts 6,839 5,581
Trade creditors 44,911 15,309
Taxation and social security 16,814 46,555
Other creditors 44,552 56,219
123,222 133,516

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 16,507 26,613
Hire purchase contracts 27,898 35,165
44,405 61,778

AR Plumbing & Gas Services Ltd (Registered number: 08716626)

Notes to the Financial Statements - continued
for the Period 1 November 2022 to 30 October 2023

9. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase 34,737 40,746

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year the company made a loan to the director, A M Robinson. The loan was unsecured and repayable on demand. The maximum amount outstanding during the year was £46,266 (2022 - £73,266). Interest was charged at the official rate of interest. The amount outstanding at 31 October 2023 was £30,634 (2022 - £18,633).

11. RELATED PARTY DISCLOSURES

During the year Aston House Investments Limited which is owned by A Robinson and N Gibbs received an interest free loan from the company. The amount outstanding at 31 October 2023 was £88,432 (2022 - £88,432)