GAS CARE UK (NW) LTD


Directors	CRESWELL, Kathryn Louise
	ENSER, Carl Colin
	ENSER, Craig James
	TURTON, Lee


Registered Address	Sunrise House
	Hulley Road
	Macclesfield
	SK10 2LP


Registered Number	04283749 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		36,713		44,345
			36,713		44,345
Current assets
Stocks	4	39,498		-
Debtors		1,246,327		881,439
Cash at bank and on hand		39,328		12,192
		1,325,153		893,631
Creditors amounts falling due within one year	5	(670,897)		(456,996)
Net current assets (liabilities)			654,256		436,635
Total assets less current liabilities			690,969		480,980
Creditors amounts falling due after one year	6		(237,891)		(13,654)
Provisions for liabilities	8		(9,178)		(4,757)
Net assets			443,900		462,569
Capital and reserves
Profit and loss account			443,900		462,569
Shareholders' funds			443,900		462,569

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 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 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 financial statements were approved and authorised for issue by the Board of Directors on 30 December 2025, and are signed on its behalf by:

ENSER, Carl Colin
Director
Registered Company No. 04283749

GAS CARE UK (NW) LTD

Notes to the Financial Statements
for the year ended 31 March 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.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	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:


		Reducing balance (%)
	Plant and machinery	15
	Fixtures and fittings	15
	Vehicles	25
	Office Equipment	15

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	25		30

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 April 24	66,260	82,562	17,099	6,627	172,548
Additions	-	-	-	3,567	3,567
Disposals	-	(11,375)	-	-	(11,375)
At 31 March 25	66,260	71,187	17,099	10,194	164,740
Depreciation and impairment
At 01 April 24	59,458	53,840	13,222	1,683	128,203
Charge for year	1,020	7,007	581	904	9,512
On disposals	-	(9,688)	-	-	(9,688)
At 31 March 25	60,478	51,159	13,803	2,587	128,027
Net book value
At 31 March 25	5,782	20,028	3,296	7,607	36,713
At 31 March 24	6,802	28,722	3,877	4,944	44,345

4.	Stocks

	2025	2024
	£	£
Other stocks	39,498	-
Total	39,498	-

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	253,214	179,734
Bank borrowings and overdrafts	28,842	-
Taxation and social security	356,805	221,919
Finance lease and HP contracts	5,879	5,527
Other creditors	26,157	49,816
Total	670,897	456,996

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	230,116	-
Other creditors	7,775	13,654
Total	237,891	13,654

7.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	13,654		19,181

8.	Provisions for liabilities
	All deferred taxation relates to capital allowances

	2025	2024
	£	£
Net deferred tax liability (asset)	9,178	4,757
Total	9,178	4,757

9.	Further information regarding the company's financial position
	Dividends During the year dividends were paid to Shareholders as follows: Gas Care Holdings Ltd £33,625 (2024 £88,250)