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REGISTERED NUMBER: 10383588 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2024

FOR

JOHNSON GAS HEATING & PLUMBING LTD

JOHNSON GAS HEATING & PLUMBING LTD (REGISTERED NUMBER: 10383588)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


JOHNSON GAS HEATING & PLUMBING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST DECEMBER 2024







DIRECTORS: Mrs H V Johnson
Mr G T Johnson





REGISTERED OFFICE: 17 Moor Park Avenue
Preston
Lancashire
PR1 6AS





REGISTERED NUMBER: 10383588 (England and Wales)





ACCOUNTANTS: SBCA Chartered Accountants
17 Moor Park Avenue
Preston
Lancashire
PR1 6AS

JOHNSON GAS HEATING & PLUMBING LTD (REGISTERED NUMBER: 10383588)

STATEMENT OF FINANCIAL POSITION
31ST DECEMBER 2024

31.12.24 31.12.23
Notes £    £   
FIXED ASSETS
Intangible assets 4 20,000 30,000
Tangible assets 5 36,433 54,549
56,433 84,549

CURRENT ASSETS
Stocks 6 2,708 2,426
Debtors 7 67,059 192,421
Cash at bank 176,152 137,562
245,919 332,409
CREDITORS
Amounts falling due within one year 8 (277,327 ) (313,085 )
NET CURRENT (LIABILITIES)/ASSETS (31,408 ) 19,324
TOTAL ASSETS LESS CURRENT LIABILITIES 25,025 103,873

CREDITORS
Amounts falling due after more than
one year

9

(1,571

)

(6,631

)

PROVISIONS FOR LIABILITIES 11 (9,108 ) (13,637 )
NET ASSETS 14,346 83,605

CAPITAL AND RESERVES
Called up share capital 12 4 4
Retained earnings 13 14,342 83,601
SHAREHOLDERS' FUNDS 14,346 83,605

JOHNSON GAS HEATING & PLUMBING LTD (REGISTERED NUMBER: 10383588)

STATEMENT OF FINANCIAL POSITION - continued
31ST DECEMBER 2024


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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5th June 2025 and were signed on its behalf by:





Mr G T Johnson - Director


JOHNSON GAS HEATING & PLUMBING LTD (REGISTERED NUMBER: 10383588)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2024


1. STATUTORY INFORMATION

Johnson Gas Heating & Plumbing 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 2016, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% 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.

JOHNSON GAS HEATING & PLUMBING LTD (REGISTERED NUMBER: 10383588)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2024


2. ACCOUNTING POLICIES - continued

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future cash flows discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future cash flows discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if the payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest rate method.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.


JOHNSON GAS HEATING & PLUMBING LTD (REGISTERED NUMBER: 10383588)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 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 statement of financial position 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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 year was 9 (2023 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st January 2024
and 31st December 2024 100,000
AMORTISATION
At 1st January 2024 70,000
Amortisation for year 10,000
At 31st December 2024 80,000
NET BOOK VALUE
At 31st December 2024 20,000
At 31st December 2023 30,000

JOHNSON GAS HEATING & PLUMBING LTD (REGISTERED NUMBER: 10383588)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2024


5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1st January 2024 7,761 86,618 10,083 104,462
Additions 828 - 401 1,229
At 31st December 2024 8,589 86,618 10,484 105,691
DEPRECIATION
At 1st January 2024 2,874 39,954 7,085 49,913
Charge for year 1,656 16,171 1,518 19,345
At 31st December 2024 4,530 56,125 8,603 69,258
NET BOOK VALUE
At 31st December 2024 4,059 30,493 1,881 36,433
At 31st December 2023 4,887 46,664 2,998 54,549

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1st January 2024 63,003
Reclassification/transfer (20,520 )
At 31st December 2024 42,483
DEPRECIATION
At 1st January 2024 14,628
Charge for year 10,621
At 31st December 2024 25,249
NET BOOK VALUE
At 31st December 2024 17,234
At 31st December 2023 48,375

6. STOCKS
31.12.24 31.12.23
£    £   
Stocks 2,708 2,426

JOHNSON GAS HEATING & PLUMBING LTD (REGISTERED NUMBER: 10383588)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2024


7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 57,240 110,675
Other debtors 9,819 81,746
67,059 192,421

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Hire purchase contracts (see note 10)
5,060

8,885
Trade creditors 16,359 42,443
Taxation and social security 28,246 60,814
Other creditors 227,662 200,943
277,327 313,085

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.12.24 31.12.23
£    £   
Hire purchase contracts (see note 10)
1,571

6,631

10. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
31.12.24 31.12.23
£    £   
Net obligations repayable:
Within one year 5,060 8,885
Between one and five years 1,571 6,631
6,631 15,516

Non-cancellable operating leases
31.12.24 31.12.23
£    £   
Within one year 5,856 5,868
Between one and five years - 5,868
5,856 11,736

JOHNSON GAS HEATING & PLUMBING LTD (REGISTERED NUMBER: 10383588)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2024


11. PROVISIONS FOR LIABILITIES
31.12.24 31.12.23
£    £   
Deferred tax 9,108 13,637

Deferred
tax
£   
Balance at 1st January 2024 13,637
Credit to Statement of Income and Retained Earnings during
year

(4,529

)
Balance at 31st December 2024 9,108

12. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.24 31.12.23
value: £    £   
2 Ordinary A £1 2 2
2 Ordinary B £1 2 2
4 4

13. RESERVES
Retained
earnings
£   

At 1st January 2024 83,601
Deficit for the year (4,259 )
Dividends (65,000 )
At 31st December 2024 14,342