Acorah Software Products - Accounts Production 16.7.461 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 04968332 Mrs Annette Charlton Mr Stephen Charlton Mr Stephen Charlton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04968332 2024-03-31 04968332 2025-03-31 04968332 2024-04-01 2025-03-31 04968332 frs-core:CurrentFinancialInstruments 2025-03-31 04968332 frs-core:NetGoodwill 2025-03-31 04968332 frs-core:NetGoodwill 2024-04-01 2025-03-31 04968332 frs-core:NetGoodwill 2024-03-31 04968332 frs-core:MotorVehicles 2025-03-31 04968332 frs-core:MotorVehicles 2024-04-01 2025-03-31 04968332 frs-core:MotorVehicles 2024-03-31 04968332 frs-core:PlantMachinery 2025-03-31 04968332 frs-core:PlantMachinery 2024-04-01 2025-03-31 04968332 frs-core:PlantMachinery 2024-03-31 04968332 frs-core:ShareCapital 2025-03-31 04968332 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04968332 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04968332 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 04968332 frs-bus:SmallEntities 2024-04-01 2025-03-31 04968332 frs-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 04968332 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04968332 frs-bus:Director1 2024-04-01 2025-03-31 04968332 frs-bus:Director2 2024-04-01 2025-03-31 04968332 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 04968332 frs-countries:EnglandWales 2024-04-01 2025-03-31 04968332 2023-03-31 04968332 2024-03-31 04968332 2023-04-01 2024-03-31 04968332 frs-core:CurrentFinancialInstruments 2024-03-31 04968332 frs-core:ShareCapital 2024-03-31 04968332 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 04968332
G & S Plumbing & Heating Engineers Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Hub Accountants Limited
Chartered Accountants
Innovation House
Wincombe Lane
Shaftesbury
Dorset
SP7 8FG
G & S Plumbing & Heating Engineers Ltd
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
G & S Plumbing & Heating Engineers Ltd
Accountant's Report
For The Year Ended 31 March 2025
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of G & S Plumbing & Heating Engineers Ltd For The Year Ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of G & S Plumbing & Heating Engineers Ltd For The Year Ended 31 March 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of G & S Plumbing & Heating Engineers Ltd , as a body, in accordance with the terms of our engagement letter dated 02 June 2025. Our work has been undertaken solely to prepare for your approval the accounts of G & S Plumbing & Heating Engineers Ltd and state those matters that we have agreed to state to the directors of G & S Plumbing & Heating Engineers Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than G & S Plumbing & Heating Engineers Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that G & S Plumbing & Heating Engineers Ltd 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 or loss of G & S Plumbing & Heating Engineers Ltd . You consider that G & S Plumbing & Heating Engineers Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of G & S Plumbing & Heating Engineers Ltd . 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 financial statements.

3rd December 2025

Hub Accountants Limited
Chartered Accountants
Innovation House
Wincombe Lane
Shaftesbury
Dorset
SP7 8FG
Page 1
Page 2
G & S Plumbing & Heating Engineers Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 04968332

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 2,150 |  | 2,819
|  |  | 2,150 |  | 2,819
CURRENT ASSETS
Stocks | 6 | 1,200 |  | 1,200 |
Debtors | 7 | 3,251 |  | 1,915 |
Cash at bank and in hand |  | 109,571 |  | 84,058 |
|  | 114,022 |  | 87,173 |
Creditors: Amounts Falling Due Within One Year | 8 | (16,795 ) |  | (9,834 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 97,227 |  | 77,339
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 99,377 |  | 80,158
PROVISIONS FOR LIABILITIES
Provisions For Charges |  |  | - |  | (550 )
NET ASSETS |  |  | 99,377 |  | 79,608
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 99,277 |  | 79,508
SHAREHOLDERS' FUNDS |  |  | 99,377 |  | 79,608

Page 2
Page 3
G & S Plumbing & Heating Engineers Ltd
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 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.
On behalf of the board

Mrs Annette Charlton Director
3rd December 2025

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
G & S Plumbing & Heating Engineers Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
G & S Plumbing & Heating Engineers Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04968332 . The registered office is Innovation House, Wincombe Lane, Shaftesbury , SP7 8FG.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 15 years. All goodwill has now been fully amortised.
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 | 20% Reducing Balance
Motor Vehicles | 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.
Page 4
Page 5
G & S Plumbing & Heating Engineers Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
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 years 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.
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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 2 (2024: 2)
2 2
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 60,000
As at 31 March 2025 | 60,000
Amortisation
As at 1 April 2024 | 60,000
As at 31 March 2025 | 60,000
Net Book Value
As at 31 March 2025 | -
As at 1 April 2024 | -

Page 5
Page 6
G & S Plumbing & Heating Engineers Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 3,718 | 15,704 | 19,422
As at 31 March 2025 | 3,718 | 15,704 | 19,422
Depreciation
As at 1 April 2024 | 2,995 | 13,608 | 16,603
Provided during the period | 145 | 524 | 669
As at 31 March 2025 | 3,140 | 14,132 | 17,272
Net Book Value
As at 31 March 2025 | 578 | 1,572 | 2,150
As at 1 April 2024 | 723 | 2,096 | 2,819

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 1,200 |  | 1,200

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,609 |  | -
Other debtors | 1,642 |  | 1,915
| 3,251 |  | 1,915

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,871 |  | -
Other creditors | 1,896 |  | 2,934
Taxation and social security | 12,028 |  | 6,900
| 16,795 |  | 9,834

Page 6
Page 7
G & S Plumbing & Heating Engineers Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
9. Share Capital

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

Page 7