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Registered number: 05518245
Specialised Gas Installations Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Specialised Gas Installations Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Specialised Gas Installations Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 05518245

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 56,190 |  | 35,909
|  |  | 56,190 |  | 35,909
CURRENT ASSETS
Debtors | 5 | 190,789 |  | 94,677 |
Cash at bank and in hand |  | 203,315 |  | 211,818 |
|  | 394,104 |  | 306,495 |
Creditors: Amounts Falling Due Within One Year | 6 | (156,810 ) |  | (63,527 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 237,294 |  | 242,968
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 293,484 |  | 278,877
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (11,627 ) |  | (1,631 )
NET ASSETS |  |  | 281,857 |  | 277,246
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1,010 |  | 1,010
Profit and Loss Account |  |  | 280,847 |  | 276,236
SHAREHOLDERS' FUNDS |  |  | 281,857 |  | 277,246

Page 1
Page 2
Specialised Gas Installations Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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

T Baker Director
13/01/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Specialised Gas Installations Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Specialised Gas Installations Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05518245 . The registered office is Unit 4, Wessenden Business Park, Prospect Road, Alresford, Hants, SO24 9QF.
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 comprises revenue recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax. Income is recognised upon completion of an installation and as the right to consideration arises.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant & Machinery | 33.33% Straight line
Motor Vehicles | 25% Straight line
Computer Equipment | 33.33% Straight line

2.4. 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 years 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.
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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.5. Pensions
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
Page 3
Page 4
Specialised Gas Installations Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.6. Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
2.7. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty or notice of not more than 24 hours.
2.8. Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently atamortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 October 2024 | 12,275 | 92,910 | 4,707 | 109,892
Additions | 165 | 44,990 | 4,461 | 49,616
Disposals | - | (32,895 ) | - | (32,895 )
As at 30 September 2025 | 12,440 | 105,005 | 9,168 | 126,613
Depreciation
As at 1 October 2024 | 12,275 | 58,534 | 3,174 | 73,983
Provided during the period | 55 | 19,237 | 2,504 | 21,796
Disposals | - | (25,356 ) | - | (25,356 )
As at 30 September 2025 | 12,330 | 52,415 | 5,678 | 70,423
Net Book Value
As at 30 September 2025 | 110 | 52,590 | 3,490 | 56,190
As at 1 October 2024 | - | 34,376 | 1,533 | 35,909

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 182,042 |  | 86,818
Prepayments and accrued income | 7,602 |  | 6,959
Other debtors | 1,000 |  | 10
Other taxes and social security | 145 |  | -
Directors' loan accounts | - |  | 890
| 190,789 |  | 94,677

Page 4
Page 5
Specialised Gas Installations Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 68,474 |  | 22,999
Corporation tax | 46,692 |  | 7,776
Other taxes and social security | - |  | 4,657
VAT | 26,964 |  | 23,521
Pension Payable | 588 |  | 397
Credit Card | 1,955 |  | -
Advance received from debtors | 1,120 |  | 1,119
Accruals and deferred income | 1,800 |  | 3,058
Directors' loan accounts | 9,217 |  | -
| 156,810 |  | 63,527

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
950 Ordinary A shares of £ 1.00 each | 950 |  | 1,000
10 Ordinary B shares of £ 1.00 each | 10 |  | 10
50 Ordinary C shares of £ 1.00 each | 50 |  | -
| 1,010 |  | 1,010

Shares issued during the period: | £
50 Ordinary C shares of £ 1.00 each | 50

Shares disposed during the period: | £
50 Ordinary A shares of £ 1.00 each | (50)

8. Related Party Transactions
At the Balance Sheet date, the company owed £9,217 to the directors (2024: the directors owed £890 to the company).
Page 5