TJM Gas And Heating Services LTD

Registered number

14738643

Filleted Abridged Accounts

28 February 2026

TJM Gas And Heating Services LTD
Registered number:		14738643
Abridged Balance Sheet
as at 28 February 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		14,823			18,529

Current assets
Debtors		32,358			18,146
Cash at bank and in hand		16,266			24,264
		48,624			42,410

Creditors: amounts falling due within one year		(22,029)			(16,621)

Net current assets			26,595			25,789

Total assets less current liabilities			41,418			44,318

Creditors: amounts falling due after more than one year			(6,325)			(8,890)



Net assets			35,093			35,428

Capital and reserves
Called up share capital			1			1
Profit and loss account			35,092			35,427

Shareholders' funds			35,093			35,428

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account 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) of the Companies Act 2006.




Tom James McDonagh
Director
Approved by the board on 7 October 2026

TJM Gas And Heating Services LTD
Notes to the Abridged Accounts
for the year ended 28 February 2026


1	Accounting policies

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor Vehicles	20% Reduce Balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		1		0


3	Tangible fixed assets
					Total
£
	Cost
	At 1 March 2025				23,161
	At 28 February 2026				23,161

	Depreciation
	At 1 March 2025				4,632
	Charge for the year				3,706
	At 28 February 2026				8,338

	Net book value
	At 28 February 2026				14,823
	At 28 February 2025				18,529


4	Other information

	TJM Gas And Heating Services LTD is a private company limited by shares and incorporated in England. Its registered office is:
	29 Clarendon Way
	Chislehurst
	BR7 6RE