Gas&Eco Plumbing&Heating Services Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 10287413 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

GAS&ECO PLUMBING&HEATING SERVICES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

T Horvat

REGISTERED OFFICE:

Unit A6

Chaucer Business Park

Dittons Road

Polegate

East Sussex

BN26 6QH

REGISTERED NUMBER:

10287413 (England and Wales)

ACCOUNTANTS:

MDJ Services Limited

Unit A6

Chaucer Business Park

Dittons Road

Polegate

East Sussex

BN26 6QH

FIXED ASSETS

Tangible assets

4

36,070

67,466

CURRENT ASSETS

Debtors

5

5,289

2,508

Cash at bank

70,236

46,228

75,525

48,736

CREDITORS

Amounts falling due within one year

6

29,344

16,671

NET CURRENT ASSETS

46,181

32,065

TOTAL ASSETS LESS CURRENT
LIABILITIES

82,251

99,531

CREDITORS

Amounts falling due after more than one
year

7

(29,750

)

(50,902

)

PROVISIONS FOR LIABILITIES

(5,287

)

(6,393

)

NET ASSETS

47,214

42,236

CAPITAL AND RESERVES

Called up share capital

9

120

Retained earnings

47,094

42,116

SHAREHOLDERS' FUNDS

47,214

42,236

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 January 2026 and were signed by:

T Horvat - Director

1.	STATUTORY INFORMATION

Gas&Eco Plumbing&Heating Services Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year 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

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 year 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 1 ).

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

COST

At 1 August 2024

54,150

75,739

6,617

136,506

Additions

-

10,995

-

10,995

Disposals

-

(40,489

)

-

(40,489

)

At 31 July 2025

54,150

46,245

6,617

107,012

DEPRECIATION

At 1 August 2024

38,426

25,544

5,070

69,040

Charge for year

3,931

7,706

387

12,024

Eliminated on disposal

-

(10,122

)

-

(10,122

)

At 31 July 2025

42,357

23,128

5,457

70,942

NET BOOK VALUE

At 31 July 2025

11,793

23,117

1,160

36,070

At 31 July 2024

15,724

50,195

1,547

67,466

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 August 2024

75,739

Disposals

(40,489

)

At 31 July 2025

35,250

DEPRECIATION

At 1 August 2024

25,544

Charge for year

4,957

Eliminated on disposal

(10,122

)

At 31 July 2025

20,379

NET BOOK VALUE

At 31 July 2025

14,871

At 31 July 2024

50,195

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

Trade debtors

5,289

2,508

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

Bank loans and overdrafts

5,556

Hire purchase contracts

4,079

6,089

Tax

3,859

-

Social security and other taxes

(479

)

528

VAT

4,042

2,776

Directors' current accounts

11,089

523

Accrued expenses

1,198

1,199

29,344

16,671

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.7.25

31.7.24

£

Bank loans - 1-2 years

5,556

Bank loans - 2-5 years

16,667

Bank loans more 5 yr by instal

-

5,556

Hire purchase contracts

7,527

23,123

29,750

50,902

31.7.25

31.7.24

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

5,556

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.7.25

31.7.24

£

Hire purchase contracts

11,606

29,212

The above liability is secured against the asset to which it relates.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

120

Ordinary

1

120