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REGISTERED NUMBER: 06341738 (England and Wales)











NJS Heating Services Limited

Unaudited Financial Statements

for the Year Ended 31 August 2024






NJS Heating Services Limited (Registered number: 06341738)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


NJS Heating Services Limited

Company Information
for the Year Ended 31 August 2024







DIRECTOR: N J Swales





SECRETARY: Mrs J C Swales





REGISTERED OFFICE: Unit 8 Aspire Training Centre
Tenbury Wells
Worcestershire
WR15 8HE





REGISTERED NUMBER: 06341738 (England and Wales)





ACCOUNTANTS: Streets Dyke Ruscoe Ltd
110 Corve Street
Ludlow
SHROPSHIRE
SY8 1DJ

NJS Heating Services Limited (Registered number: 06341738)

Balance Sheet
31 August 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 36,180 20,990
36,180 20,990

CURRENT ASSETS
Stocks 10,000 10,791
Debtors 6 19,498 13,277
Cash at bank and in hand 118,837 125,355
148,335 149,423
CREDITORS
Amounts falling due within one year 7 197,031 161,603
NET CURRENT LIABILITIES (48,696 ) (12,180 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(12,516

)

8,810

PROVISIONS FOR LIABILITIES 6,875 3,988
NET (LIABILITIES)/ASSETS (19,391 ) 4,822

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (19,491 ) 4,722
(19,391 ) 4,822

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

NJS Heating Services Limited (Registered number: 06341738)

Balance Sheet - continued
31 August 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 7 April 2025 and were signed by:





N J Swales - Director


NJS Heating Services Limited (Registered number: 06341738)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

NJS Heating Services 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.

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 and 20% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

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

Taxation
Taxation for the year 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.

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 year 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.

NJS Heating Services Limited (Registered number: 06341738)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

2. ACCOUNTING POLICIES - continued

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 year was 3 (2023 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2023
and 31 August 2024 15,000
AMORTISATION
At 1 September 2023
and 31 August 2024 15,000
NET BOOK VALUE
At 31 August 2024 -
At 31 August 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 September 2023 1,442 3,019 59,278 - 63,739
Additions 314 - 33,135 449 33,898
Disposals - - (33,595 ) - (33,595 )
At 31 August 2024 1,756 3,019 58,818 449 64,042
DEPRECIATION
At 1 September 2023 1,252 2,468 39,029 - 42,749
Charge for year 86 138 9,002 69 9,295
Eliminated on disposal - - (24,182 ) - (24,182 )
At 31 August 2024 1,338 2,606 23,849 69 27,862
NET BOOK VALUE
At 31 August 2024 418 413 34,969 380 36,180
At 31 August 2023 190 551 20,249 - 20,990

NJS Heating Services Limited (Registered number: 06341738)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 14,689 9,174
Prepayments 4,809 4,103
19,498 13,277

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 11,512 4,682
Tax 6,666 7,830
Social security and other taxes 1,100 559
VAT 8,593 3,589
Other creditors 9,280 7,712
Directors' current accounts 127,887 121,035
Accrued expenses 31,993 16,196
197,031 161,603

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Interest at 12% has been charged on the loan owed to the director.