REGISTERED NUMBER: 04618394 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Universal Gas Services (UK) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S J French

Ms C Fetch

REGISTERED OFFICE:

64 Barncliffe Road

Sheffield

South Yorkshire

S10 4DH

REGISTERED NUMBER:

04618394 (England and Wales)

ACCOUNTANTS:

Lishmans LLP

16-18 Station Road

Chapeltown

Sheffield

South Yorkshire

S35 2XH

FIXED ASSETS

Tangible assets

4

47,452

45,552

CURRENT ASSETS

Stocks

16,996

15,618

Debtors

5

69,925

84,986

Cash at bank and in hand

50,678

68,759

137,599

169,363

CREDITORS

Amounts falling due within one year

6

147,600

153,293

NET CURRENT (LIABILITIES)/ASSETS

(10,001

)

16,070

TOTAL ASSETS LESS CURRENT LIABILITIES

37,451

61,622

PROVISIONS FOR LIABILITIES

7

-

8,655

NET ASSETS

37,451

52,967

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

37,450

52,966

SHAREHOLDERS' FUNDS

37,451

52,967

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 28 August 2025 and were signed on its behalf by:

Mr S J French - Director

1.	STATUTORY INFORMATION

Universal Gas Services (UK) Limited is a private company, limited by shares, domiciled in England and Wales, registration number 04618394. The registered office is 86, Robertson Road, Sheffield, South Yorkshire S6 5DX.

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.

These financial statements for the year ended 30 April 2017 are the first financial statements that comply with FRS 102 Section 1A " Small Entities". The date of transition is 1 May 2015. The transition to FRS 102 Section 1A "Small Entities" has resulted in no changes to the results.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

10% on reducing balance

Fixtures and fittings

-

15% on reducing balance basis

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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

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 8 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 May 2024

63,635

1,526

67,897

9,082

142,140

Additions

-

-

12,792

-

12,792

At 30 April 2025

63,635

1,526

80,689

9,082

154,932

DEPRECIATION

At 1 May 2024

31,226

1,526

54,754

9,082

96,588

Charge for year

3,240

-

7,652

-

10,892

At 30 April 2025

34,466

1,526

62,406

9,082

107,480

NET BOOK VALUE

At 30 April 2025

29,169

-

18,283

-

47,452

At 30 April 2024

32,409

-

13,143

-

45,552

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

69,925

84,986

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

66,208

43,212

Taxation and social security

22,720

43,950

Other creditors

58,672

66,131

147,600

153,293

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

-

8,655

Deferred

tax

£

Balance at 1 May 2024

8,655

Provided during year

(8,655

)

Balance at 30 April 2025

-