Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 09371590 Mr Carl Sinclair Ms Lisa Connolly Carl Sinclair true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09371590 2024-01-31 09371590 2025-01-31 09371590 2024-02-01 2025-01-31 09371590 frs-core:CurrentFinancialInstruments 2025-01-31 09371590 frs-core:MotorVehicles 2025-01-31 09371590 frs-core:MotorVehicles 2024-02-01 2025-01-31 09371590 frs-core:MotorVehicles 2024-01-31 09371590 frs-core:PlantMachinery 2025-01-31 09371590 frs-core:PlantMachinery 2024-02-01 2025-01-31 09371590 frs-core:PlantMachinery 2024-01-31 09371590 frs-core:WithinOneYear 2025-01-31 09371590 frs-core:ShareCapital 2025-01-31 09371590 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 09371590 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 09371590 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 09371590 frs-bus:SmallEntities 2024-02-01 2025-01-31 09371590 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 09371590 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 09371590 1 2024-02-01 2025-01-31 09371590 frs-bus:Director1 2024-02-01 2025-01-31 09371590 frs-bus:Director2 2024-02-01 2025-01-31 09371590 1 2024-02-01 2025-01-31 09371590 2 2024-02-01 2025-01-31 09371590 frs-countries:EnglandWales 2024-02-01 2025-01-31 09371590 2023-01-31 09371590 2024-01-31 09371590 2023-02-01 2024-01-31 09371590 frs-core:CurrentFinancialInstruments 2024-01-31 09371590 frs-core:WithinOneYear 2024-01-31 09371590 frs-core:ShareCapital 2024-01-31 09371590 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 09371590 1 2023-02-01 2024-01-31 09371590 2 2023-02-01 2024-01-31
Registered number: 09371590
Greater London Gas Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
Paul Monaghan Chartered Accountant
ICAEW
18 Hartshill Close
Uxbridge
Middlesex
UB10 9LH
Greater London Gas Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Greater London Gas Ltd
Balance Sheet
As At 31 January 2025
Balance Sheet
Registered number: 09371590

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 27,720 |  | -
|  |  | 27,720 |  | -
CURRENT ASSETS
Debtors | 5 | 22,170 |  | 17,036 |
Cash at bank and in hand |  | 3,519 |  | 18,100 |
|  | 25,689 |  | 35,136 |
Creditors: Amounts Falling Due Within One Year | 6 | (46,666 ) |  | (34,202 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (20,977 ) |  | 934
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 6,743 |  | 934
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (5,267 ) |  | -
NET ASSETS |  |  | 1,476 |  | 934
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 1,376 |  | 834
SHAREHOLDERS' FUNDS |  |  | 1,476 |  | 934

Page 1
Page 2
Greater London Gas Ltd
Balance Sheet (continued)
As At 31 January 2025
For the year ending 31 January 2025 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Carl Sinclair Director
18 June 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Greater London Gas Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2025
Notes to the Financial Statements
1. General Information
Greater London Gas Ltd Registered number 09371590 is a limited by shares company incorporated in England & Wales. The Registered Office is 24 West Common Road, Uxbridge, Middlesex, UB8 1NZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
The turnover shown in the profit and loss account represents revenue earned during the period based on work done for and accepted by customers, excluding VAT.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 2 Years
Motor Vehicles | Between 3 and 6 Years

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
Greater London Gas Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Field staff | 1 |  | 1
Management | 2 |  | 2
| 3 |  | 3

4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 February 2024 | 2,590 | 16,000 | 18,590
Additions | - | 27,950 | 27,950
As at 31 January 2025 | 2,590 | 43,950 | 46,540
Depreciation
As at 1 February 2024 | 2,590 | 16,000 | 18,590
Provided during the period | - | 230 | 230
As at 31 January 2025 | 2,590 | 16,230 | 18,820
Net Book Value
As at 31 January 2025 | - | 27,720 | 27,720
As at 1 February 2024 | - | - | -

Page 4
Page 5
Greater London Gas Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,488 |  | 13,108
Other debtors | 15,057 |  | 3,928
VAT | 4,625 |  | -
| 22,170 |  | 17,036

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 15,905 |  | -
Corporation tax | (34 ) |  | 4,606
VAT | - |  | 5,152
Accruals and deferred income | 700 |  | 700
Directors' loan accounts | 30,095 |  | 23,744
| 46,666 |  | 34,202

7. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 15,905 |  | -

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Directors Advances, Credits and Guarantees
Dividends paid to directors

| 2025 | 2024
--- | --- | ---
| £ | £
Mr Carl Sinclair | 19,600 | 17,842

Page 5
Page 6
Greater London Gas Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
10. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 19,600 |  | 17,842

11. Ultimate Controlling Party
The company's ultimate controlling party is Carl Sinclair by virtue of his ownership of 100% of the issued share capital in the company.
Page 6