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REGISTERED NUMBER: 09776299 (England and Wales)








REPORT OF THE DIRECTOR AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

GAS HEATING SOLUTIONS MANCHESTER LTD

GAS HEATING SOLUTIONS MANCHESTER LTD (REGISTERED NUMBER: 09776299)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 September 2024




Page

Company Information 1

Report of the Director 2

Statement of Financial Position 3 to 4

Notes to the Financial Statements 5 to 7


GAS HEATING SOLUTIONS MANCHESTER LTD

COMPANY INFORMATION
for the Year Ended 30 September 2024







DIRECTOR: Mr M M McWilliams



REGISTERED OFFICE: 9 Princes Avenue
Irlam
Manchester
Greater Manchester
M44 6FS



REGISTERED NUMBER: 09776299 (England and Wales)



ACCOUNTANTS: Cadishead Accountancy Services Limited
Britannic House
657 Liverpool Road
Irlam
Manchester
Lancashire
M44 5XD



BANKERS: Lloyds TSB
16 Moorfield Parade
Irlam
Manchester
Greater Manchester
M44 6FY

GAS HEATING SOLUTIONS MANCHESTER LTD (REGISTERED NUMBER: 09776299)

REPORT OF THE DIRECTOR
for the Year Ended 30 September 2024

The director presents his report with the financial statements of the company for the year ended 30 September 2024.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of gas and heating engineers.

DIRECTOR
Mr M M McWilliams held office during the whole of the period from 1 October 2023 to the date of this report.

His beneficial interest in the shares of the company, according to the register of directors' interests, was as follows:

30.9.24 1.10.23
Ordinary shares of 0.01 each 200 200

He did not hold any non-beneficial interests in the shares of the company.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





Mr M M McWilliams - Director


11 June 2025

GAS HEATING SOLUTIONS MANCHESTER LTD (REGISTERED NUMBER: 09776299)

STATEMENT OF FINANCIAL POSITION
30 September 2024

30.9.24 30.9.23
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 13,924 17,066
13,924 17,066

CURRENT ASSETS
Stocks 1,593 1,547
Debtors 6 7,191 527
Cash at bank 6,945 11,808
15,729 13,882
CREDITORS
Amounts falling due within one year 7 (25,653 ) (16,900 )
NET CURRENT LIABILITIES (9,924 ) (3,018 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,000

14,048

CREDITORS
Amounts falling due after more than one
year

8

(2,567

)

(10,646

)

PROVISIONS FOR LIABILITIES (2,603 ) (3,191 )
NET (LIABILITIES)/ASSETS (1,170 ) 211

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (1,172 ) 209
SHAREHOLDERS' FUNDS (1,170 ) 211

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

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

GAS HEATING SOLUTIONS MANCHESTER LTD (REGISTERED NUMBER: 09776299)

STATEMENT OF FINANCIAL POSITION - continued
30 September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 June 2025 and were signed by:





Mr M M McWilliams - Director


GAS HEATING SOLUTIONS MANCHESTER LTD (REGISTERED NUMBER: 09776299)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Gas Heating Solutions Manchester 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.

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.

Website costs are being amortised evenly over their estimated useful life of five years.

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
Motor vehicles - 25% on reducing balance
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.

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.

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

GAS HEATING SOLUTIONS MANCHESTER LTD (REGISTERED NUMBER: 09776299)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 September 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Website
costs
£   
COST
At 1 October 2023
and 30 September 2024 899
AMORTISATION
At 1 October 2023
and 30 September 2024 899
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 October 2023 1,811 22,500 340 24,651
Additions 1,500 - - 1,500
At 30 September 2024 3,311 22,500 340 26,151
DEPRECIATION
At 1 October 2023 1,620 5,625 340 7,585
Charge for year 423 4,219 - 4,642
At 30 September 2024 2,043 9,844 340 12,227
NET BOOK VALUE
At 30 September 2024 1,268 12,656 - 13,924
At 30 September 2023 191 16,875 - 17,066

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 6,261 -
Other debtors 930 527
7,191 527

GAS HEATING SOLUTIONS MANCHESTER LTD (REGISTERED NUMBER: 09776299)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 September 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts 4,617 4,617
Taxation and social security 3,051 8,852
Other creditors 17,985 3,431
25,653 16,900

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Bank loans 2,567 10,646

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mr M M McWilliams.