Caseware UK (AP4) 2023.0.135 2023.0.135 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-04-01falseNo description of principal activity55truetruefalse 05843269 2024-04-01 2025-03-31 05843269 2023-04-01 2024-03-31 05843269 2025-03-31 05843269 2024-03-31 05843269 c:Director2 2024-04-01 2025-03-31 05843269 c:Director3 2024-04-01 2025-03-31 05843269 d:Buildings 2024-04-01 2025-03-31 05843269 d:Buildings 2025-03-31 05843269 d:Buildings 2024-03-31 05843269 d:Buildings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 05843269 d:PlantMachinery 2024-04-01 2025-03-31 05843269 d:PlantMachinery 2025-03-31 05843269 d:PlantMachinery 2024-03-31 05843269 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 05843269 d:FurnitureFittings 2024-04-01 2025-03-31 05843269 d:FurnitureFittings 2025-03-31 05843269 d:FurnitureFittings 2024-03-31 05843269 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 05843269 d:OfficeEquipment 2024-04-01 2025-03-31 05843269 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 05843269 d:CurrentFinancialInstruments 2025-03-31 05843269 d:CurrentFinancialInstruments 2024-03-31 05843269 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 05843269 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 05843269 d:ShareCapital 2025-03-31 05843269 d:ShareCapital 2024-03-31 05843269 d:RetainedEarningsAccumulatedLosses 2025-03-31 05843269 d:RetainedEarningsAccumulatedLosses 2024-03-31 05843269 c:FRS102 2024-04-01 2025-03-31 05843269 c:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 05843269 c:FullAccounts 2024-04-01 2025-03-31 05843269 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05843269 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 05843269 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 05843269 2 2024-04-01 2025-03-31 05843269 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 05843269









NORTHERN GAS ASSESSMENT SERVICES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

For the Year Ended 31 March 2025

 
NORTHERN GAS ASSESSMENT SERVICES LIMITED
 
 
  
ACCOUNTANT'S REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF NORTHERN GAS ASSESSMENT SERVICES LIMITED
FOR THE YEAR ENDED 31 MARCH 2025

You consider that the Company is exempt from an audit for the year ended 31 March 2025. You have acknowledged, on the Balance sheet, your responsibilities for ensuring that the Company keeps adequate accounting records which comply with section 386 of the Companies Act 2006, and for preparing the financial statements which give a true and fair view of the state of affairs of the Company and of its profit or loss for the financial year.

In accordance with your instructions, I have prepared the financial statements on pages 10 from the accounting records of the Company and on the basis of information and explanations you have given to me.

I have not carried out an audit or any other review, and consequently I do not express any opinion on these financial statements.

  










J D Pennington
Accountant
Granton Parkway Suite
Parkway Close
Sheffield
South Yorkshire
S9 4WJ
13 August 2025
Page 1

 
NORTHERN GAS ASSESSMENT SERVICES LIMITED
Registered number: 05843269

BALANCE SHEET
As at 31 March 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 5 
10,366
11,115

  
10,366
11,115

Current assets
  

Debtors: amounts falling due within one year
 6 
25,111
33,024

Cash at bank and in hand
 7 
125,914
153,724

  
151,025
186,748

Creditors: amounts falling due within one year
 8 
(58,748)
(69,269)

Net current assets
  
 
 
92,277
 
 
117,479

Total assets less current liabilities
  
102,643
128,594

Provisions for liabilities
  

Deferred tax
 9 
(2,189)
(2,377)

  
 
 
(2,189)
 
 
(2,377)

Net assets
  
100,454
126,217


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
100,452
126,215

  
100,454
126,217


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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 comprehensive income 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 13 August 2025.
Page 2

 
NORTHERN GAS ASSESSMENT SERVICES LIMITED
Registered number: 05843269
    
BALANCE SHEET (CONTINUED)
As at 31 March 2025


N Stephenson
D Nuttall
Director
Director

Page 3

 
NORTHERN GAS ASSESSMENT SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 31 March 2025

1.


General information

Northern Gas Assessment Services Limited is a private company limited by shares incorporated in England & Wales. The registered office is Unit 3b, Denaby Industrial Estate, Coalpit Road, Doncaster, DN12 4LH, England.

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

Revenue

Revenue is recognised to 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 the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Page 4

 
NORTHERN GAS ASSESSMENT SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 31 March 2025

2.Accounting policies (continued)

 
2.4

Interest income

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

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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 balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Page 5

 
NORTHERN GAS ASSESSMENT SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 31 March 2025

2.Accounting policies (continued)

 
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:

Land & buildings
-
20%
Straight Line
Plant & machinery
-
15%
Straight Line
Fixtures & fittings
-
20%
Straight Line
Office equipment
-
25%
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.

 
2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.11

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

Page 6

 
NORTHERN GAS ASSESSMENT SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 31 March 2025

2.Accounting policies (continued)

 
2.12

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

2025
2024
£
£

Wages and salaries
120,817
120,360

Social security costs
5,593
5,421

Cost of defined contribution scheme
2,459
2,417

128,869
128,198


The average monthly number of employees, including directors, during the year was 5 (2024 - 5).


4.


Dividends

2025
2024
£
£


Ordinary shares
126,000
123,000

126,000
123,000

Page 7

 
NORTHERN GAS ASSESSMENT SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 31 March 2025

5.


Tangible fixed assets





Freehold property
Plant & machinery
Fixtures & fittings
Total

£
£
£
£



Cost or valuation


At 1 April 2024
8,036
28,060
23,356
59,452



At 31 March 2025

8,036
28,060
23,356
59,452



Depreciation


At 1 April 2024
6,427
24,589
17,321
48,337


Charge for the year on owned assets
-
355
394
749



At 31 March 2025

6,427
24,944
17,715
49,086



Net book value



At 31 March 2025
1,609
3,116
5,641
10,366



At 31 March 2024
1,609
3,471
6,035
11,115


6.


Debtors

2025
2024
£
£


Trade debtors
21,245
28,640

Prepayments and accrued income
3,866
4,384

25,111
33,024



7.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
125,914
153,724

125,914
153,724


Page 8

 
NORTHERN GAS ASSESSMENT SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 31 March 2025

8.


Creditors: Amounts falling due within one year

2025
2024
£
£

Corporation tax
31,302
40,600

Other taxation and social security
25,088
26,221

Other creditors
1,251
1,251

Accruals and deferred income
1,107
1,197

58,748
69,269


Page 9

 
NORTHERN GAS ASSESSMENT SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 31 March 2025

9.


Deferred taxation




2025


£






At beginning of year
(2,377)


Charged to profit or loss
188



At end of year
(2,189)

The provision for deferred taxation is made up as follows:

2025
2024
£
£


Accelerated capital allowances
(2,189)
(2,377)

(2,189)
(2,377)

 
Page 10