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Registered number: 06850239
Appley Gas Services (Isle of Wight) Limited
Financial Statements
For The Year Ended 31 July 2025
Apple Accountancy Limited
Chartered Certified Accountants
5 Holyrood Street
Newport
Isle of Wight
PO30 5AU
Appley Gas Services (Isle of Wight) Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—5

Page 1
Appley Gas Services (Isle of Wight) Limited
Accountant's Report
For The Year Ended 31 July 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Appley Gas Services (Isle of Wight) Limited For The Year Ended 31 July 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Appley Gas Services (Isle of Wight) Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Appley Gas Services (Isle of Wight) Limited , as a body, in accordance with the terms of our engagement letter dated 22 August 2017. Our work has been undertaken solely to prepare for your approval the accounts of Appley Gas Services (Isle of Wight) Limited and state those matters that we have agreed to state to the directors of Appley Gas Services (Isle of Wight) Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Appley Gas Services (Isle of Wight) Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Appley Gas Services (Isle of Wight) 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 profit or loss of Appley Gas Services (Isle of Wight) Limited . You consider that Appley Gas Services (Isle of Wight) 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 Appley Gas Services (Isle of Wight) 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 financial statements.

29th December 2025

Apple Accountancy Limited
Chartered Certified Accountants
5 Holyrood Street
Newport
Isle of Wight
PO30 5AU
Page 1
Page 2
Appley Gas Services (Isle of Wight) Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 06850239

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 7,219 |  | 9,625
|  |  | 7,219 |  | 9,625
CURRENT ASSETS
Stocks |  | 845 |  | 920 |
Debtors |  | 3,018 |  | 5,500 |
Cash at bank and in hand |  | 7 |  | 7 |
|  | 3,870 |  | 6,427 |
Creditors: Amounts Falling Due Within One Year |  | (24,427 ) |  | (33,288 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (20,557 ) |  | (26,861 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (13,338 ) |  | (17,236 )
Creditors: Amounts Falling Due After More Than One Year |  |  | (2,025 ) |  | (5,070 )
NET LIABILITIES |  |  | (15,363 ) |  | (22,306 )
CAPITAL AND RESERVES
Called up share capital | 5 |  | 201 |  | 201
Profit and Loss Account |  |  | (15,564 ) |  | (22,507 )
SHAREHOLDERS' FUNDS |  |  | (15,363) |  | (22,306)

Page 2
Page 3
Appley Gas Services (Isle of Wight) Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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

Mrs Kelly Yates Director
7th January 2026

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Appley Gas Services (Isle of Wight) Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Appley Gas Services (Isle of Wight) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06850239 . The registered office is 5 Holyrood Street, Newport, Isle of Wight, PO30 5AU.
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
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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 | 25% Reducing balance
Motor Vehicles | 25% Reducing balance

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 4
Page 5
Appley Gas Services (Isle of Wight) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 August 2024 | 11,438 | 50,437 | 61,875
As at 31 July 2025 | 11,438 | 50,437 | 61,875
Depreciation
As at 1 August 2024 | 10,392 | 41,858 | 52,250
Provided during the period | 261 | 2,145 | 2,406
As at 31 July 2025 | 10,653 | 44,003 | 54,656
Net Book Value
As at 31 July 2025 | 785 | 6,434 | 7,219
As at 1 August 2024 | 1,046 | 8,579 | 9,625

5. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary A shares of £ 1.000 each | 100 |  | 100
101 Ordinary B shares of £ 1.000 each | 101 |  | 101
| 201 |  | 201

Page 5