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Registration number: 11549235

Amersham And Chiltern Heating and Gas Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

Amersham And Chiltern Heating and Gas Ltd

Contents

Company Information | 1
Director's Report | 2
Statement of Director's Responsibilities | 3
Balance Sheet | 4
Notes to the Unaudited Financial Statements | 5 to 8

Amersham And Chiltern Heating and Gas Ltd

Company Information

Director | Mr Paul Carroll

Registered office | 3 Grange Cottages Hare Lane Little Kingshill Great Missenden Buckinghamshire England HP16 0ED

Accountants | KDL Accountants & Tax Advisers Ltd C/O KDL Accountants 1F Pembroke House 5-9 Pembroke Road Ruislip Middlesex HA4 8NQ

Amersham And Chiltern Heating and Gas Ltd

Director's Report for the Year Ended 30 September 2025

The director presents his report and the financial statements for the year ended 30 September 2025.

Director of the company

The director who held office during the year was as follows:

Mr Paul Carroll

Principal activity

The principal activity of the company is Plumbing, heat and air-conditioning installation

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Amersham And Chiltern Heating and Gas Ltd

Statement of Director's Responsibilities

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

• | select suitable accounting policies and apply them consistently;

• | make judgements and accounting estimates that are reasonable and prudent;

• | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Amersham And Chiltern Heating and Gas Ltd

(Registration number: 11549235)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 4 | 125,323 | 106,428
Cash at bank and in hand |  | 32,528 | 25,694
|  | 157,851 | 132,122
Creditors: Amounts falling due within one year | 5 | (124,337) | (109,467)
Total assets less current liabilities |  | 33,514 | 22,655
Creditors: Amounts falling due after more than one year | 5 | (23,079) | (13,413)
Net assets |  | 10,435 | 9,242
Capital and reserves |  |  |
Called up share capital |  | 20 | 30
Retained earnings |  | 10,415 | 9,212
Shareholders' funds |  | 10,435 | 9,242

For the financial year ending 30 September 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; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account and Director's Report.

Approved and authorised by the director on 24 July 2026

......................................... Mr Paul Carroll Director

Amersham And Chiltern Heating and Gas Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
3 Grange Cottages Hare Lane
Little Kingshill
Great Missenden
Buckinghamshire
England
HP16 0ED

These financial statements were authorised for issue by the director on 24 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Amersham And Chiltern Heating and Gas Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Amersham And Chiltern Heating and Gas Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3 (2024 - 3).

4 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 11,462 | 16,442
Other debtors | 113,861 | 89,986
| 125,323 | 106,428

Amersham And Chiltern Heating and Gas Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 56,513 | 45,782
Taxation and social security | 17,498 | 31,119
Accruals and deferred income | 7,255 | 6,295
Other creditors | 43,071 | 26,271
| 124,337 | 109,467

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 6 | 23,079 | 13,413

6 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 18,893 | 13,413
Other borrowings | 4,186 | -
| 23,079 | 13,413

7 | Related party transactions

During the year company made the following related party transactions:
(Director & shareholders)
At the balance sheet date the amount due to/ (from) the director & shareholders was £7,907 (2024 was (£6,063)).