J. C. Gas (Parkstone) Ltd

	Page
Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—5

Registered number: 08424608

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		11,097		22,189
Tangible Assets	5		37,601		50,136

			48,698		72,325
CURRENT ASSETS
Stocks	6	5,115		8,322
Debtors	7	21,694		18,532
Cash at bank and in hand		52,841		55,256

		79,650		82,110
Creditors: Amounts Falling Due Within One Year	8	(108,798 )		(133,085 )

NET CURRENT ASSETS (LIABILITIES)			(29,148 )		(50,975 )

TOTAL ASSETS LESS CURRENT LIABILITIES			19,550		21,350

PROVISIONS FOR LIABILITIES
Deferred Taxation			(7,144 )		(9,526 )

NET ASSETS			12,406		11,824

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			12,306		11,724

SHAREHOLDERS' FUNDS			12,406		11,824

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J. C. Gas (Parkstone) Ltd

Balance Sheet (continued)

As At 30 June 2025

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account for the year end 30 June 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mrs Petra Carrier

Director

18th November 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

J. C. Gas (Parkstone) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08424608 . The registered office is J C Gas, 42 Churchill Road, Parkstone, Poole, Dorset, BH12 2LT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Computer Equipment	25% reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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J. C. Gas (Parkstone) Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 June 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2024: 7)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 July 2024	130,500

As at 30 June 2025	130,500

Amortisation
As at 1 July 2024	108,311
Provided during the period	11,092

As at 30 June 2025	119,403

Net Book Value
As at 30 June 2025	11,097

As at 1 July 2024	22,189

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 July 2024	9,487	87,725	97,212

As at 30 June 2025	9,487	87,725	97,212

Depreciation
As at 1 July 2024	8,526	38,550	47,076
Provided during the period	241	12,294	12,535

As at 30 June 2025	8,767	50,844	59,611

Net Book Value
As at 30 June 2025	720	36,881	37,601

As at 1 July 2024	961	49,175	50,136

6. Stocks

	2025	2024
	£	£
Stock	5,115	8,322

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J. C. Gas (Parkstone) Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 June 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	13,005	10,592
Prepayments and accrued income	8,689	7,940

	21,694	18,532

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	25,677	48,386
Bank loans and overdrafts	7,909	13,000
Corporation tax	8,164	2,216
Other taxes and social security	2,885	3,611
VAT	14,915	13,745
Other creditors (1)	13,580	13,702
Accruals and deferred income	9,002	11,257
Directors' loan accounts	26,666	27,168

	108,798	133,085

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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