Company No: 10528451 (England and Wales)

Contents

• Company Information
• Statement of Financial Position
• Notes to the Financial Statements

DIRECTORS	C S A Clarke
	I Phillips (Resigned 20 February 2025)
	G W Rogan
	G C Simmons
	K D Simmons

REGISTERED OFFICE	14 London Road
	Newark
	NG24 1TW
	United Kingdom

COMPANY NUMBER

10528451 (England and Wales)

ACCOUNTANT	Duncan & Toplis Limited
	14 London Road
	Newark
	NG24 1TW
	United Kingdom

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	821,924		751,502
		821,924		751,502
Current assets
Stocks		642,289		732,743
Debtors	4	434,219		1,275,393
Cash at bank and in hand	5	131,653		154,346
		1,208,161		2,162,482
Creditors: amounts falling due within one year	6	( 168,873)		( 702,650)
Net current assets		1,039,288		1,459,832
Total assets less current liabilities		1,861,212		2,211,334
Creditors: amounts falling due after more than one year	7	( 23,155)		0
Provision for liabilities		( 205,480)		( 187,875)
Net assets		1,632,577		2,023,459
Capital and reserves
Called-up share capital	8	4		4
Profit and loss account		1,632,573		2,023,455
Total shareholders' funds		1,632,577		2,023,459

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of CRS Gas Solutions Limited (registered number: 10528451) were approved and authorised for issue by the Board of Directors on 17 September 2025. They were signed on its behalf by:

C S A Clarke Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

CRS Gas Solutions Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 14 London Road, Newark, NG24 1TW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

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 and loss in the period to which they relate.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.	20 - 25 % reducing balance
	20 years straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	7		7

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 April 2024	979,308		979,308
Additions	155,717		155,717
Disposals	( 36,185)		( 36,185)
At 31 March 2025	1,098,840		1,098,840
Accumulated depreciation
At 01 April 2024	227,806		227,806
Charge for the financial year	54,923		54,923
Disposals	( 5,813)		( 5,813)
At 31 March 2025	276,916		276,916
Net book value
At 31 March 2025	821,924		821,924
At 31 March 2024	751,502		751,502

4. Debtors

	2025		2024
	£		£
Trade debtors	370,386		1,189,060
Other debtors	63,833		86,333
	434,219		1,275,393

5. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	131,653		154,346

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	83,858		264,778
Taxation and social security	67,974		430,885
Obligations under finance leases and hire purchase contracts	12,397		2,615
Other creditors	4,644		4,372
	168,873		702,650

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Obligations under finance leases and hire purchase contracts (secured)	23,155		0

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
1 A ordinary share of £ 1.00	1		1
1 B ordinary share of £ 1.00	1		1
1 C ordinary share of £ 1.00	1		1
1 D ordinary share of £ 1.00	1		1
	4		4

9. Related party transactions

Transactions with the entity’s directors (or members of its governing body)

Amounts owed by directors

	2025		2024
	£		£
C Clarke	13,040		14,605
G Rogan	11,329		13,263
K Simmons	13,546		15,388
G Simmons	12,709		26,062
	50,624		69,318