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Company Registration No. 11690759 (England and Wales)
TGS THE GAS SPECIALIST LTD Unaudited accounts for the year ended 31 December 2024
TGS THE GAS SPECIALIST LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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TGS THE GAS SPECIALIST LTD Company Information for the year ended 31 December 2024
Directors
Thomas Mulligan Jemma Moss
Company Number
11690759 (England and Wales)
Registered Office
108 WHITWORTH ROAD ROCHDALE OL12 0JJ ENGLAND
Accountants
Accountancy Business Support 108 Whitworth Road Rochdale OL12 0JJ
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TGS THE GAS SPECIALIST LTD Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
6,419 
7,827 
Current assets
Cash at bank and in hand
1,813 
638 
Net current assets
1,813 
638 
Total assets less current liabilities
8,232 
8,465 
Creditors: amounts falling due after more than one year
5
(43,172)
(19,562)
Net liabilities
(34,940)
(11,097)
Capital and reserves
Share premium
1 
1 
Profit and loss account
(34,941)
(11,098)
Shareholders' funds
(34,940)
(11,097)
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2025 and were signed on its behalf by
Thomas Mulligan Director Company Registration No. 11690759
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TGS THE GAS SPECIALIST LTD Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
TGS THE GAS SPECIALIST LTD is a private company, limited by shares, registered in England and Wales, registration number 11690759. The registered office is 108 WHITWORTH ROAD, ROCHDALE, OL12 0JJ, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2024
8,000 
6,000 
1,080 
15,080 
At 31 December 2024
8,000 
6,000 
1,080 
15,080 
Depreciation
At 1 January 2024
4,208 
2,692 
353 
7,253 
Charge for the year
683 
595 
130 
1,408 
At 31 December 2024
4,891 
3,287 
483 
8,661 
Net book value
At 31 December 2024
3,109 
2,713 
597 
6,419 
At 31 December 2023
3,792 
3,308 
727 
7,827 
5
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
8,752 
12,728 
Obligations under finance leases and hire purchase contracts
(5,164)
6,834 
Loans from directors
39,584 
- 
43,172 
19,562 
- 5 -
TGS THE GAS SPECIALIST LTD Notes to the Accounts for the year ended 31 December 2024
6
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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