PLYMOUTH GAS SERVICES LTD


Director	BUCKINGHAM-ODGERS, Rebecca Louise


Registered Address	35 Trelawney Avenue
	Plymouth
	PL5 1RH


Registered Number	14058367 (England and Wales)

Balance Sheet as at
30 April 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		372		457
Tangible assets	4		11,591		14,752
			11,963		15,209
Current assets
Debtors		6,372		5,891
Cash at bank and on hand		3,654		1,444
		10,026		7,335
Creditors amounts falling due within one year	5	(11,426)		(11,885)
Net current assets (liabilities)			(1,400)		(4,550)
Total assets less current liabilities			10,563		10,659
Net assets			10,563		10,659
Capital and reserves
Called up share capital			100		100
Profit and loss account			10,463		10,559
Shareholders' funds			10,563		10,659

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 23 September 2025, and are signed on its behalf by:

BUCKINGHAM-ODGERS, Rebecca Louise
Director
Registered Company No. 14058367

PLYMOUTH GAS SERVICES LTD

Notes to the Financial Statements
for the year ended 30 April 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	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.

Revenue from sale of goods

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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible asset includes a trademark and has been amortised over 7 years, straight line

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Vehicles	7
	Office Equipment	3

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 May 24	590
	At 30 April 25	590
	Amortisation and impairment
	At 01 May 24	133
	Charge for year	85
	At 30 April 25	218
	Net book value
	At 30 April 25	372
	At 30 April 24	457

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 May 24	18,481
	At 30 April 25	18,481
	Depreciation and impairment
	At 01 May 24	3,729
	Charge for year	3,161
	At 30 April 25	6,890
	Net book value
	At 30 April 25	11,591
	At 30 April 24	14,752

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	6,581	10,165
Taxation and social security	4,845	1,720
Total	11,426	11,885


	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.