1 March 2024 false No description of principal activity Taxfiler 2024.6 SC217011business:PrivateLimitedCompanyLtd2024-03-012025-02-28 SC2170112024-02-29 SC2170112024-03-012025-02-28 SC217011business:AuditExempt-NoAccountantsReport2024-03-012025-02-28 SC217011business:FilletedAccounts2024-03-012025-02-28 SC2170112025-02-28 SC217011business:Director12024-03-012025-02-28 SC217011business:RegisteredOffice2024-03-012025-02-28 SC2170112024-02-29 SC217011core:WithinOneYear2025-02-28 SC217011core:WithinOneYear2024-02-29 SC217011core:AfterOneYear2025-02-28 SC217011core:AfterOneYear2024-02-29 SC217011core:ShareCapitalcore:PreviouslyStatedAmount2025-02-28 SC217011core:ShareCapitalcore:PreviouslyStatedAmount2024-02-29 SC217011core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-02-28 SC217011core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-02-29 SC217011core:PreviouslyStatedAmount2025-02-28 SC217011core:PreviouslyStatedAmount2024-02-29 SC217011business:SmallEntities2024-03-012025-02-28 SC217011countries:Scotland2024-03-012025-02-28 SC217011core:LandBuildings2024-03-012025-02-28 SC217011core:LandBuildings2024-02-29 SC217011core:PlantMachinery2024-02-29 SC217011core:MotorVehicles2024-02-29 SC217011core:ComputerEquipment2024-02-29 SC217011core:LandBuildings2025-02-28 SC217011core:PlantMachinery2025-02-28 SC217011core:MotorVehicles2025-02-28 SC217011core:ComputerEquipment2025-02-28 SC217011core:PlantMachinery2024-03-012025-02-28 SC217011core:MotorVehicles2024-03-012025-02-28 SC217011core:ComputerEquipment2024-03-012025-02-28 SC217011business:OrdinaryShareClass12024-03-012025-02-28 SC217011business:OrdinaryShareClass12023-03-012024-02-29 SC2170112023-03-012024-02-29 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC217011 (Scotland)
G.A.S. Autogas Limited Unaudited accounts for the year ended 28 February 2025
G.A.S. Autogas Limited Unaudited accounts Contents
Page
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G.A.S. Autogas Limited Company Information for the year ended 28 February 2025
Director
Spas Yanev
Company Number
SC217011 (Scotland)
Registered Office
78/2 GRANTON CRESCENT EDINBURGH EH5 1PB
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G.A.S. Autogas Limited Statement of financial position as at 28 February 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
5,160 
5,795 
Current assets
Inventories
25,000 
25,000 
Debtors
22,500 
22,500 
Cash at bank and in hand
1,339 
2,506 
48,839 
50,006 
Creditors: amounts falling due within one year
(1,318)
(706)
Net current assets
47,521 
49,300 
Total assets less current liabilities
52,681 
55,095 
Creditors: amounts falling due after more than one year
(111,991)
(104,104)
Net liabilities
(59,310)
(49,009)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(59,312)
(49,011)
Shareholders' funds
(59,310)
(49,009)
For the year ending 28 February 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 director acknowledges his 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 and authorised for issue on 8 July 2025 and were signed on its behalf by
Spas Yanev Director Company Registration No. SC217011
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G.A.S. Autogas Limited Notes to the Accounts for the year ended 28 February 2025
1
Statutory information
G.A.S. Autogas Limited is a private company, limited by shares, registered in Scotland, registration number SC217011. The registered office is 78/2 GRANTON CRESCENT, EDINBURGH, EH5 1PB.
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.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
18% write down
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 March 2024
11,583 
34,975 
4,627 
500 
51,685 
At 28 February 2025
11,583 
34,975 
4,627 
500 
51,685 
Depreciation
At 1 March 2024
10,547 
30,903 
3,942 
498 
45,890 
Charge for the year
104 
407 
123 
1 
635 
At 28 February 2025
10,651 
31,310 
4,065 
499 
46,525 
Net book value
At 28 February 2025
932 
3,665 
562 
1 
5,160 
At 29 February 2024
1,036 
4,072 
685 
2 
5,795 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
22,500 
22,500 
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G.A.S. Autogas Limited Notes to the Accounts for the year ended 28 February 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
818 
226 
Accruals
500 
480 
1,318 
706 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
1,800 
1,800 
Loans from directors
110,191 
102,304 
111,991 
104,104 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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