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REGISTERED NUMBER: 13139514 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2026

for

NB GAS & HEATING LTD
NB GAS & HEATING LTD (Registered number: 13139514)






Contents of the Financial Statements
for the Year Ended 31 January 2026




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


NB GAS & HEATING LTD

Company Information
for the Year Ended 31 January 2026







DIRECTOR: N A Brew





REGISTERED OFFICE: 4 WOODBURN
MANOR PARK
WOODBURN GREEN
HP10 0ET





REGISTERED NUMBER: 13139514 (England and Wales)





ACCOUNTANTS: Branston Adams
Suite 2, Victoria House
South Street
Farnham
Surrey
GU9 7QU
Page 1
NB GAS & HEATING LTD (Registered number: 13139514)

Balance Sheet
31 January 2026

31.1.26 31.1.25
Notes £    £   
CURRENT ASSETS
Debtors 5 456 7,800
Cash at bank 16,334 13,440
16,790 21,240
CREDITORS
Amounts falling due within one year 6 10,686 13,399
NET CURRENT ASSETS 6,104 7,841
TOTAL ASSETS LESS CURRENT
LIABILITIES
6,104
7,841

CREDITORS
Amounts falling due after more than one
year
7
-
330
NET ASSETS 6,104 7,511

CAPITAL AND RESERVES
Called up share capital 102 102
Retained earnings 6,002 7,409
SHAREHOLDERS' FUNDS 6,104 7,511

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 2 August 2026 and were signed by:





N A Brew - Director


The notes form part of these financial statements

Page 2
NB GAS & HEATING LTD (Registered number: 13139514)

Notes to the Financial Statements
for the Year Ended 31 January 2026

1. STATUTORY INFORMATION

NB GAS & HEATING 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.

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
Revenue 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 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 cost
Motor vehicles - 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

Page 3 continued...
NB GAS & HEATING LTD (Registered number: 13139514)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2026

4. PROPERTY, PLANT AND EQUIPMENT
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 February 2025
and 31 January 2026 1,804 18,200 20,004
DEPRECIATION
At 1 February 2025
and 31 January 2026 1,804 18,200 20,004
NET BOOK VALUE
At 31 January 2026 - - -
At 31 January 2025 - - -

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 February 2025
and 31 January 2026 18,200
DEPRECIATION
At 1 February 2025
and 31 January 2026 18,200
NET BOOK VALUE
At 31 January 2026 -
At 31 January 2025 -

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.26 31.1.25
£    £   
Trade debtors 456 7,800

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.26 31.1.25
£    £   
Hire purchase contracts 330 3,968
Tax 2,632 4,494
Social security and other taxes 957 -
VAT 4,741 3,128
Directors' current accounts 326 159
Accrued expenses 1,700 1,650
10,686 13,399

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.1.26 31.1.25
£    £   
Hire purchase contracts - 330

8. ULTIMATE CONTROLLING PARTY

The controlling party is N A Brew.

Page 4