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REGISTERED NUMBER: 15310504 (England and Wales)








Unaudited Financial Statements

for the Period

27 November 2023 to 30 November 2024

for

BJG Heating & Plumbing Limited

BJG Heating & Plumbing Limited (Registered number: 15310504)

Contents of the Financial Statements
for the Period 27 November 2023 to 30 November 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BJG Heating & Plumbing Limited

Company Information
for the Period 27 November 2023 to 30 November 2024







DIRECTOR: B J Giltinane





REGISTERED OFFICE: 4 Tulip Close
Basingstoke
RG22 5NP





REGISTERED NUMBER: 15310504 (England and Wales)





ACCOUNTANTS: Lane Monnington Welton
Chartered Accountants
Riverside View
Basing Road
Old Basing
Basingstoke
Hampshire
RG24 7AL

BJG Heating & Plumbing Limited (Registered number: 15310504)

Balance Sheet
30 November 2024

Notes £    £   
FIXED ASSETS
Tangible assets 4 19,287

CURRENT ASSETS
Stocks 1,500
Debtors 5 12,872
Cash at bank 31,816
46,188
CREDITORS
Amounts falling due within one year 6 24,364
NET CURRENT ASSETS 21,824
TOTAL ASSETS LESS CURRENT
LIABILITIES

41,111

CREDITORS
Amounts falling due after more than one
year

7

(10,667

)

PROVISIONS FOR LIABILITIES 8 (3,665 )
NET ASSETS 26,779

CAPITAL AND RESERVES
Called up share capital 9 100
Retained earnings 26,679
SHAREHOLDERS' FUNDS 26,779

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2024.

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

BJG Heating & Plumbing Limited (Registered number: 15310504)

Balance Sheet - continued
30 November 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 18 April 2025 and were signed by:





B J Giltinane - Director


BJG Heating & Plumbing Limited (Registered number: 15310504)

Notes to the Financial Statements
for the Period 27 November 2023 to 30 November 2024


1. STATUTORY INFORMATION

BJG Heating & Plumbing Limited 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 33% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Debtors and creditors payable/receivable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings
Loans and borrowings are initially recognised at the transaction price, including transaction costs. Subsequently they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Taxation
Taxation for the period 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.


BJG Heating & Plumbing Limited (Registered number: 15310504)

Notes to the Financial Statements - continued
for the Period 27 November 2023 to 30 November 2024


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, adjusted for indexation where applicable.

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.

Impairment
Assets not measured at fair value are reviewed for any indication that an asset may be impaired at each balance sheet date. The directors review the carrying amount of the relevant assets and compare them to their market values and recoverable amounts. Where the carrying amount exceeds this, an impairment loss is recognised in profit or loss, unless the asset is carried at a revalued amount, where the impairment loss is a revaluation decrease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
Additions 2,141 20,000 22,141
At 30 November 2024 2,141 20,000 22,141
DEPRECIATION
Charge for period 354 2,500 2,854
At 30 November 2024 354 2,500 2,854
NET BOOK VALUE
At 30 November 2024 1,787 17,500 19,287

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 7,824
Other debtors 5,048
12,872

BJG Heating & Plumbing Limited (Registered number: 15310504)

Notes to the Financial Statements - continued
for the Period 27 November 2023 to 30 November 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Bank loans and overdrafts 8,000
Taxation and social security 11,577
Other creditors 4,787
24,364

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
£   
Bank loans 10,667

8. PROVISIONS FOR LIABILITIES
£   
Deferred tax
Accelerated capital allowances 3,665

Deferred
tax
£   
Provided during period 3,665
Balance at 30 November 2024 3,665

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
100 Ordinary 1 100