Capital Gas & Heating Services Limited iXBRL

Capital Gas & Heating Services Limited

Director's Report and Unaudited Financial Statements

for the financial year ended 31 March 2025

CAPITAL GAS & HEATING SERVICES LIMITED

DIRECTOR AND OTHER INFORMATION


Director	Michael Roche


Company Registration Number	09445076


Registered Office	Ryefield Court
	81 Joel Street
	Northwood Hills
	Middlesex
	HA6 1LL


Business Address	9 Priory Crescent
	Wembley
	Middlesex
	HA0 2QQ


Accountants	WestMore Accounting Limited
	Chartered Certified Accountants
	Ryefield Court
	81 Joel Street
	Northwood Hills
	Middlesex
	HA6 1LL

CAPITAL GAS & HEATING SERVICES LIMITED

DIRECTOR'S REPORT

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025

The director presents their report and the unaudited financial statements for the financial year ended 31 March 2025.

Principal Activity

The principal activity of the company continued to be that of gas and heating engineers.

Director

The director who served during the financial year is as follows:

Michael Roche

Statement of Director's Responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the director must not approve the financial statements unless they is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the director is required to:

select suitable accounting policies and apply them consistently;

make judgements and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Special provisions relating to small companies

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

On behalf of the board

___________________________

Michael Roche

Director

31 October 2025

CAPITAL GAS & HEATING SERVICES LIMITED

CHARTERED CERTIFIED ACCOUNTANTS REPORT

TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF CAPITAL GAS & HEATING SERVICES LIMITED

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Capital Gas & Heating Services Limited for the financial year ended 31 March 2025 which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes thereto from the company's accounting records and from information and explanations you have given to us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at

<http://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html>

This report is made solely to the Board of Directors of Capital Gas & Heating Services Limited, as a body, in accordance with the terms of our engagement letter . Our work has been undertaken solely to prepare for your approval the accounts of Capital Gas & Heating Services Limited and state those matters that we have agreed to state to the Board of Directors of Capital Gas & Heating Services Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at:

<http://www.accaglobal.com/ie/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html>

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Capital Gas & Heating Services Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Capital Gas & Heating Services Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Capital Gas & Heating Services Limited. You consider that Capital Gas & Heating Services Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the accounts of Capital Gas & Heating Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

__________________________________

Simon Weston

for and on behalf of

Westmore Accounting Limited

Chartered Certified Accountants and Statutory Auditors

Ryefield Court

81 Joel Street

Northwood Hills

Middlesex

HA6 1LL

31 October 2025

CAPITAL GAS & HEATING SERVICES LIMITED

PROFIT AND LOSS ACCOUNT

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025

	2025	2024
Notes	£	£

Turnover	185,279	175,037

Cost of sales	(49,463)	(77,867)
	─────────	─────────
Gross profit	135,816	97,170

Administrative expenses	(51,830)	(58,058)
	─────────	─────────
Operating profit	83,986	39,112

Interest payable and similar expenses	(161)	(360)
	─────────	─────────
Profit before taxation	83,825	38,752

Tax on profit	(14,348)	(7,363)
	─────────	─────────
Profit for the financial year	69,477	31,389
	═════════	═════════

CAPITAL GAS & HEATING SERVICES LIMITED

Company Registration Number: 09445076

BALANCE SHEET

as at 31 March 2025

		2025	2024
	Notes	£	£

Fixed Assets

Tangible assets

17,246

─────────

Current Assets

Stocks

3,129

3,738

Debtors

25,736

32,453

Cash and cash equivalents

96,175

43,627

─────────

125,040

79,818

─────────

Creditors: amounts falling due within one year

(85,695)

(56,510)

─────────

Net Current Assets

39,345

23,308

─────────

Total Assets less Current Liabilities

56,591

23,308

Creditors:

amounts falling due after more than one year

(3,817)

(8,011)

─────────

Net Assets

52,774

15,297

═════════

Capital and Reserves

Called up share capital

Retained earnings

52,772

15,295

─────────

Shareholders' Funds

52,774

15,297

═════════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 31 October 2025




________________________________
Michael Roche
Director

CAPITAL GAS & HEATING SERVICES LIMITED

STATEMENT OF CHANGES IN EQUITY

AS AT 31 MARCH 2025

	Called up	Retained	Total
	share	earnings
	capital
	£	£	£

At 1 April 2023	2	17,906	17,908
	─────────	─────────	─────────
Profit for the financial year	-	31,389	31,389
	─────────	─────────	─────────
Payment of dividends	-	(34,000)	(34,000)
	─────────	─────────	─────────
At 31 March 2024	2	15,295	15,297
	─────────	─────────	─────────
Profit for the financial year	-	69,477	69,477
	─────────	─────────	─────────
Payment of dividends	-	(32,000)	(32,000)
	─────────	─────────	─────────
At 31 March 2025	2	52,772	52,774
	═════════	═════════	═════════

CAPITAL GAS & HEATING SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025

General Information

Capital Gas & Heating Services Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 09445076. The registered office of the company is Ryefield Court, 81 Joel Street, Northwood Hills, Middlesex, HA6 1LL. The nature of the company's operations and its principal activities are set out in the Director's Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 March 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Tangible assets and depreciation

Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:

Motor vehicles

25% Straight line

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Stocks

Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Borrowing costs

Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Employee benefits

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at 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 where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Employees

The average monthly number of employees, including director, during the financial year was 2, (2024 - 2).

2025

2024

Number

Number

Staff

═════════


4.	Tangible assets
		Motor	Total
		vehicles

		£	£
	Cost
	At 1 April 2024	8,200	8,200
	Additions	22,995	22,995
	Disposals	(8,200)	(8,200)
		─────────	─────────
	At 31 March 2025	22,995	22,995
		─────────	─────────
	Depreciation
	At 1 April 2024	8,200	8,200
	Charge for the financial year	5,749	5,749
	On disposals	(8,200)	(8,200)
		─────────	─────────
	At 31 March 2025	5,749	5,749
		─────────	─────────
	Net book value
	At 31 March 2025	17,246	17,246
		═════════	═════════


5.	Stocks	2025	2024
		£	£

	Work in progress	3,129	3,738
		═════════	═════════

	The replacement cost of stock did not differ significantly from the figures shown.


6.	Debtors	2025	2024
		£	£

	Trade debtors	23,161	30,241
	Taxation	2,575	2,212
		─────────	─────────
		25,736	32,453
		═════════	═════════


7.	Creditors	2025	2024
	Amounts falling due within one year	£	£

	Bank loan	4,099	3,998
	Trade creditors	2,174	2,770
	Taxation	22,970	15,366
	Director's current account	54,738	32,809
	Other creditors	464	317
	Accruals	1,250	1,250
		─────────	─────────
		85,695	56,510
		═════════	═════════


8.	Creditors	2025	2024
	Amounts falling due after more than one year	£	£

	Bank loan	3,817	8,011
		═════════	═════════

	Loans
	Repayable in one year or less, or on demand (Note 7)	4,099	3,998
	Repayable between two and five years	3,817	8,011
		─────────	─────────
		7,916	12,009
		═════════	═════════

Capital commitments

The company had no material capital commitments at the financial year-ended 31 March 2025.

10.

Post-Balance Sheet Events

There have been no significant events affecting the company since the financial year-end.

CAPITAL GAS & HEATING SERVICES LIMITED

SUPPLEMENTARY INFORMATION

RELATING TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025

CAPITAL GAS & HEATING SERVICES LIMITED

SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS

TRADING STATEMENT

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025

	2025		2024
	£		£

Sales

185,279

175,037

─────────

Cost of sales

Opening work-in-progress

3,738

11,766

Purchases

40,114

41,017

Subcontract costs

8,740

28,822

─────────

52,592

81,605

Closing work-in-progress

(3,129)

(3,738)

─────────

49,463

77,867

─────────

Gross profit

135,816

97,170

─────────

Administrative expenses

Wages and salaries

12,600

12,600

Directors' remuneration

12,600

12,600

Staff training

526

500

Rent payable

1,787

1,512

Insurance

996

996

Protective clothing

498

350

Printing, postage and stationery

1,122

1,114

Telephone

2,398

2,461

Motor expenses

14,634

18,825

Entertaining

1,717

Accountancy

2,921

2,785

Bank charges

Bad debts

3,090

General expenses

641

544

Subscriptions

544

600

Profits/losses on disposal of tangibles

(7,000)

Depreciation of tangible assets

5,749

─────────

51,830

58,058

─────────

Finance

Bank interest paid	161	360
	─────────	─────────

Net profit	83,825	38,752
	═════════	═════════