A-Gas Heating & Range Cookers Limited

A-Gas Heating & Range Cookers Limited
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For the year ended 31 October 2025

Statement of financial position	1
Notes to the financial statements	2

A-Gas Heating & Range Cookers Limited
Statement of Financial Position
As at 31 October 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	13,085	15,645
		13,085	15,645
Current assets
Debtors		5,154	5,844
Cash at bank and in hand		20,831	26,660
		25,985	32,504
Creditors: amount falling due within one year		(30,990)	(34,691)
Net current assets		(5,005)	(2,187)

Total assets less current liabilities		8,080	13,458
Creditors: amount falling due after more than one year		(5,184)	(9,628)
Provisions for liabilities		(2,486)	(2,973)
Net assets		410	857

Capital and reserves
Called up share capital	4	12	12
Profit and loss account		398	845
Shareholders' funds		410	857

For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 10 December 2025 and were signed by:

-------------------------------
Andrew Stirling
Director

1

A-Gas Heating & Range Cookers Limited
Notes to the Abridged Financial Statements
For the year ended 31 October 2025

General Information

A-Gas Heating & Range Cookers Limited is a private company, limited by shares, registered in England and Wales, registration number 12936467, registration address 3 Malory Drive, Telford, Shropshire, TF3 1NW.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles	25% Reducing Balance
Computer Equipment	25% Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

3.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Computer Equipment	Total
	£	£	£
At 01 November 2024	19,811	-	19,811
Additions	-	973	973
Disposals	-	-	-
At 31 October 2025	19,811	973	20,784
Depreciation
At 01 November 2024	4,166	-	4,166
Charge for year	3,290	243	3,533
On disposals	-	-	-
At 31 October 2025	7,456	243	7,699
Net book values
Closing balance as at 31 October 2025	12,355	730	13,085
Opening balance as at 01 November 2024	15,645	-	15,645

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
12 Ordinary shares of £1.00 each	12		12
	12		12

2


Registered Number: 12936467
England and Wales
A-GAS HEATING & RANGE COOKERS LIMITED

Abridged Accounts

Period of accounts Start date: 01 November 2024 End date: 31 October 2025