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REGISTERED NUMBER: 13954229 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2023 TO 30 MARCH 2024

FOR

TJB HEATING & GAS SERVICES LTD

TJB HEATING & GAS SERVICES LTD (REGISTERED NUMBER: 13954229)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 APRIL 2023 TO 30 MARCH 2024










Page

Balance sheet 1

Notes to the financial statements 2


TJB HEATING & GAS SERVICES LTD (REGISTERED NUMBER: 13954229)

BALANCE SHEET
30 MARCH 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 4 6,565 -

Current assets
Debtors 5 13,140 -
Cash at bank 4,712 111
17,852 111
Creditors
Amounts falling due within one year 6 17,964 3,943
Net current liabilities (112 ) (3,832 )
Total assets less current liabilities 6,453 (3,832 )

Provisions for liabilities 7 32 -
Net assets/(liabilities) 6,421 (3,832 )

Capital and reserves
Called up share capital 8 10 10
Retained earnings 6,411 (3,842 )
Shareholders' funds 6,421 (3,832 )

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

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

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 comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 July 2025 and were signed by:





Mr T J Bishop - Director


TJB HEATING & GAS SERVICES LTD (REGISTERED NUMBER: 13954229)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 APRIL 2023 TO 30 MARCH 2024


1. Statutory information

TJB Heating & Gas Services Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 13954229. The registered office is 34 Churchill Close, Alderholt, Fordingbridge, United Kingdom, SP6 3BG and business address is 65 Euston Grove, Ringwood, BH24 1FB.

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 represents income, net of VAT, received in respect of heating and plumbing services.

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 - 15% on reducing balance
Computer equipment - 20% on reducing balance

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.

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 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.

Financial instruments
Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3. Employees and directors

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

TJB HEATING & GAS SERVICES LTD (REGISTERED NUMBER: 13954229)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2023 TO 30 MARCH 2024


4. Tangible fixed assets
Plant and Computer
machinery equipment Totals
£    £    £   
Cost
Additions 6,500 1,300 7,800
At 30 March 2024 6,500 1,300 7,800
Depreciation
Charge for period 975 260 1,235
At 30 March 2024 975 260 1,235
Net book value
At 30 March 2024 5,525 1,040 6,565

5. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 13,140 -

6. Creditors: amounts falling due within one year
2024 2023
£    £   
Trade creditors - 1
Tax 7,102 -
VAT 8,487 -
Directors' current accounts 680 3,942
Accruals and deferred income 1,695 -
17,964 3,943

7. Provisions for liabilities
2024 2023
£    £   
Deferred tax 32 -

Deferred
tax
£   
Provided during period 32
Balance at 30 March 2024 32

8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
10 Ordinary £1 10 10

TJB HEATING & GAS SERVICES LTD (REGISTERED NUMBER: 13954229)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2023 TO 30 MARCH 2024


9. Ultimate controlling party

The Company is under the control of the Director, by virtue of their 100% holding of the issued voting share capital of the Company.

10. First year adoption

These financial statements for the year ended 31 March 2024 are the first financial statements that comply with FRS 102 Section 1A small entities. The date of transition is 4 March 2022.

The transition to FRS102 Section 1A small entities has resulted in a small number of changes in accounting policies to those previously used.

The nature of these changes and their impact on opening equity and profit, where applicable, is detailed in the notes to these financial statements.