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Company registration number: 13532042







FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2024


INTERNATIONAL GAS UNION ( UK SECRETARIAT) LIMITED






































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INTERNATIONAL GAS UNION ( UK SECRETARIAT) LIMITED
 


 
COMPANY INFORMATION


Directors
A Stegher 
M Ydreos (appointed 11 January 2024)




Registered number
13532042



Registered office
44 Southampton Buildings

London

WC2A 1AP




Independent auditors
Menzies LLP
Chartered Accountants & Statutory Auditor

Magna House

18-32 London Road

Staines-Upon-Thames

TW18 4BP





 


INTERNATIONAL GAS UNION ( UK SECRETARIAT) LIMITED
 



CONTENTS



Page
Statement of financial position
1
Notes to the financial statements
2 - 6


 


INTERNATIONAL GAS UNION ( UK SECRETARIAT) LIMITED
REGISTERED NUMBER:13532042



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
131,693
45,000

Tangible assets
 5 
9,926
17,256

  
141,619
62,256

Current assets
  

Debtors: amounts falling due within one year
 6 
147,413
90,238

Cash at bank and in hand
  
1,827,550
47,614

  
1,974,963
137,852

Creditors: amounts falling due within one year
 7 
(1,967,444)
(108,286)

Net current assets
  
 
 
7,519
 
 
29,566

Total assets less current liabilities
  
149,138
91,822

  

Net assets
  
149,138
91,822


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
149,137
91,821

  
149,138
91,822


The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 7 May 2025.


A Stegher
M Ydreos
Director
Director

The notes on pages 2 to 6 form part of these financial statements.

Page 1

 


INTERNATIONAL GAS UNION ( UK SECRETARIAT) LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

International Gas Union (UK Secretariat) Limited is a company limited by shares and incorporated in England & Wales. The address of the registered office is given on the company information page.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.3

Revenue

        The revenue represents amounts recharged at cost plus 3% to Union Internationale du Gaz (Switzerland), its
         parent company, exclusive of Value Added tax and in accordance with the service agreement dated 30 July  
         2021.
        Revenue is recognised at the extent that it is probable that the economic benefits will flow to the Company and
        the revenue can be reliably measured. Revenue is measured as the fair value of consideration received or
        receivable. 
 

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 2

 


INTERNATIONAL GAS UNION ( UK SECRETARIAT) LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.


 
2.6

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
 

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 Amortisation is provided on the following bases:

Computer Software
-
10%
Straight line

 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
20%
Straight line
Computer equipment
-
33%
Straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 5 (2023-6).

Page 3

 


INTERNATIONAL GAS UNION ( UK SECRETARIAT) LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Intangible assets




Computer software

£



Cost


At 1 January 2024
45,000


Additions
89,754



At 31 December 2024

134,754



Amortisation


Charge for the year
3,061



At 31 December 2024

3,061



Net book value



At 31 December 2024
131,693



At 31 December 2023
45,000



Page 4

 


INTERNATIONAL GAS UNION ( UK SECRETARIAT) LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Tangible fixed assets





Office equipment
Computer equipment
Total

£
£
£



Cost or valuation


At 1 January 2024
15,904
17,284
33,188


Additions
902
1,504
2,406



At 31 December 2024

16,806
18,788
35,594



Depreciation


At 1 January 2024
5,705
10,227
15,932


Charge for the year on owned assets
3,808
5,928
9,736



At 31 December 2024

9,513
16,155
25,668



Net book value



At 31 December 2024
7,293
2,633
9,926



At 31 December 2023
10,199
7,057
17,256

Page 5

 


INTERNATIONAL GAS UNION ( UK SECRETARIAT) LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Debtors

2024
2023
£
£


Other debtors
77,265
55,356

Prepayments and accrued income
70,148
34,882

147,413
90,238



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
18,607
13,987

Amounts owed to group undertakings
1,911,765
61,944

Other taxation and social security
21
21

Other creditors
1,627
5,339

Accruals and deferred income
35,424
26,995

1,967,444
108,286



8.


Controlling party

The parent of the smallest group for which consolidated financial statements are drawn up is Union Internationale du Gaz, a company incorporated in Switzerland. The address of their registered office is Avenue General-Guisan 28 C/O Compagnie Industrielle, Et Commerciale du Gaz SA, 1800 Vevey,Vaud, Switzerland.


9.


Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2024 was unqualified.

The audit report was signed on 8 May 2025 by Janice Matthews FCA (Senior statutory auditor) on behalf of Menzies LLP.

 
Page 6