2023-11-012024-10-312024-10-31false12925756A.J.K. GAS SERVICES 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A.J.K. GAS SERVICES LTD

Registered Number
12925756
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

A.J.K. GAS SERVICES LTD
Company Information
for the year from 1 November 2023 to 31 October 2024

Directors

KELLAND, Andrew John
KELLAND, Ryan Frazer

Registered Address

2 Prosper Road
Roche
St Austell
PL26 8PR

Registered Number

12925756 (England and Wales)
A.J.K. GAS SERVICES LTD
Balance Sheet as at
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets35,4085,600
5,4085,600
Current assets
Debtors42,5421,189
Cash at bank and on hand15,19312,031
17,73513,220
Creditors amounts falling due within one year5(10,359)(10,304)
Net current assets (liabilities)7,3762,916
Total assets less current liabilities12,7848,516
Provisions for liabilities(1,028)(1,064)
Net assets11,7567,452
Capital and reserves
Called up share capital22
Profit and loss account11,7547,450
Shareholders' funds11,7567,452
The financial statements were approved and authorised for issue by the Board of Directors on 17 March 2025, and are signed on its behalf by:
KELLAND, Andrew John
Director
KELLAND, Ryan Frazer
Director

Registered Company No. 12925756
A.J.K. GAS SERVICES LTD
Notes to the Financial Statements
for the year ended 31 October 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery20
Vehicles25
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 November 2313,180
Additions1,289
At 31 October 2414,469
Depreciation and impairment
At 01 November 237,580
Charge for year1,481
At 31 October 249,060
Net book value
At 31 October 245,408
At 31 October 235,600
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables2,3001,189
Prepayments and accrued income242-
Total2,5421,189
5.Creditors: amounts due within one year

2024

2023

££
Taxation and social security9,7746,273
Other creditors5854,031
Total10,35910,304
6.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
KELLAND, Andrew John3,59726,10529,117585
3,59726,10529,117585
The director's current account balances included within creditors of £585 (2023 - £3,597) has no fixed date for repayment, is repayable upon demand and is non-interest bearing