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Company Registration No. 15396430 (England and Wales)
C & D Heating And Gas Services Ltd Unaudited accounts for the year ended 31 March 2026
C & D Heating And Gas Services Ltd Unaudited accounts Contents
Page
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C & D Heating And Gas Services Ltd Company Information for the year ended 31 March 2026
Director
Darren Dunthorne
Company Number
15396430 (England and Wales)
Registered Office
13 The Close Norwich Norfolk NR1 4DS England
Accountants
JHW Azoth Ltd 13 The Close Norwich Norfolk NR1 4DS
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C & D Heating And Gas Services Ltd Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,942 
4,189 
Current assets
Debtors
9,082 
1,292 
Cash at bank and in hand
41,332 
30,665 
50,414 
31,957 
Creditors: amounts falling due within one year
(50,114)
(32,682)
Net current assets/(liabilities)
300 
(725)
Net assets
4,242 
3,464 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
4,142 
3,364 
Shareholders' funds
4,242 
3,464 
For the year ending 31 March 2026 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 April 2026 and were signed on its behalf by
Darren Dunthorne Director Company Registration No. 15396430
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C & D Heating And Gas Services Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
C & D Heating And Gas Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 15396430. The registered office is 13 The Close, Norwich, Norfolk, NR1 4DS, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company.
Presentation currency
The accounts are presented in £ sterling.
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
Tangible fixed assets and depreciation
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:
Plant & machinery
25% Reducing Balance
Motor vehicles
20% Reducing Balance
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C & D Heating And Gas Services Ltd Notes to the Accounts for the year ended 31 March 2026
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2025
1,441 
3,750 
5,191 
Additions
687 
- 
687 
At 31 March 2026
2,128 
3,750 
5,878 
Depreciation
At 1 April 2025
252 
750 
1,002 
Charge for the year
334 
600 
934 
At 31 March 2026
586 
1,350 
1,936 
Net book value
At 31 March 2026
1,542 
2,400 
3,942 
At 31 March 2025
1,189 
3,000 
4,189 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
9,082 
1,292 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
1,748 
2,771 
Trade creditors
12,445 
12,652 
Taxes and social security
6,088 
1,682 
Loans from directors
29,833 
15,577 
50,114 
32,682 
7
Average number of employees
During the year the average number of employees was 1 (2025: 2).
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