Registration number: 04472572

Salisbury Gas Centre Limited

Contents

Company Information	1
Accountants' Report	2
Abridged Balance Sheet	3 to 4
Notes to the Unaudited Abridged Financial Statements	5 to 8

Salisbury Gas Centre Limited

Company Information

Director

Mr Michael John Fone

Company secretary

Mrs Sharon Fone

Registered office

19 New Zealand Avenue Salisbury Wiltshire SP2 7JX

Accountants

Howdenwhite LLP Chartered Certified AccountantUnits 16-18, The Boscombe Centre Mills Way Amesbury Salisbury Wiltshire SP4 7SD

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Salisbury Gas Centre Limited
for the Year Ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Salisbury Gas Centre Limited for the year ended 31 March 2025 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of Salisbury Gas Centre Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Salisbury Gas Centre Limited and state those matters that we have agreed to state to the Board of Directors of Salisbury Gas Centre Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Salisbury Gas Centre Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Salisbury Gas Centre Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Salisbury Gas Centre Limited. You consider that Salisbury Gas Centre Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Salisbury Gas Centre Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Howdenwhite LLP
Chartered Certified Accountant
Units 16-18, The Boscombe Centre
Mills Way
Amesbury
Salisbury
Wiltshire
SP4 7SD

23 December 2025

Salisbury Gas Centre Limited

(Registration number: 04472572)
Abridged Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	118,411	123,679
Current assets
Stocks	5	124,909	77,034
Debtors		43,230	31,445
Cash at bank and in hand		19,400	90,654
		187,539	199,133
Prepayments and accrued income		11,892	1,088
Creditors: Amounts falling due within one year		(91,296)	(76,500)
Net current assets		108,135	123,721
Total assets less current liabilities		226,546	247,400
Creditors: Amounts falling due after more than one year		(1,667)	(11,667)
Accruals and deferred income		(3,361)	(3,241)
Net assets		221,518	232,492
Capital and reserves
Called up share capital	6	125	125
Share premium reserve		9,975	9,975
Retained earnings		211,418	222,392
Shareholders' funds		221,518	232,492

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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Salisbury Gas Centre Limited

(Registration number: 04472572)
Abridged Balance Sheet as at 31 March 2025

Approved and authorised by the director on 23 December 2025
 

......................................... Mr Michael John Fone Director

Salisbury Gas Centre Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
19 New Zealand Avenue
Salisbury
Wiltshire
SP2 7JX

These financial statements were authorised for issue by the director on 23 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Salisbury Gas Centre Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 7 (2024 - 7).

Salisbury Gas Centre Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2024	112,872	35,580	148,452
Additions	8,351	6,025	14,376
At 31 March 2025	121,223	41,605	162,828
Depreciation
At 1 April 2024	20,425	4,348	24,773
Charge for the year	14,356	5,288	19,644
At 31 March 2025	34,781	9,636	44,417
Carrying amount
At 31 March 2025	86,442	31,969	118,411
At 31 March 2024	92,447	31,232	123,679

5

Stocks

	2025 £	2024 £
Other inventories	124,909	77,034

6	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	125	125	125	125

7	Related party transactions

Salisbury Gas Centre Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

2025	At 1 April 2024 £	Advances to director £	At 31 March 2025 £
Loan to director	-	604	604