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Registered number: 11307586
GNR Gas And Property Services Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Erdingsworth Business & Tax Advisors Ltd
Unit 3 Cuckoo Wharf
427 Lichfield Road
Birmingham
B6 7SS
GNR Gas And Property Services Limited
Contents
Contents

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

Page 1
GNR Gas And Property Services Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 11307586

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 7,063 |  | 9,418
|  |  | 7,063 |  | 9,418
CURRENT ASSETS
Debtors | 5 | 28,373 |  | 15,543 |
Cash at bank and in hand |  | 1,480 |  | 4,884 |
|  | 29,853 |  | 20,427 |
Creditors: Amounts Falling Due Within One Year | 6 | (6,033 ) |  | (10,838 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 23,820 |  | 9,589
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 30,883 |  | 19,007
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (15,586 ) |  | (3,654 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,342 ) |  | (1,789 )
NET ASSETS |  |  | 13,955 |  | 13,564
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 13,855 |  | 13,464
SHAREHOLDERS' FUNDS |  |  | 13,955 |  | 13,564

Page 1
Page 2
GNR Gas And Property Services Limited
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
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

Mr G N Robertson Director
14th January 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
GNR Gas And Property Services Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
GNR Gas And Property Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11307586 . The registered office is 64 Church Road, Dordon, Tamworth, B78 1RW.
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. Going Concern Disclosure
The financial statements have been prepared on a going concern basis.
2.3. Turnover
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.
2.4. 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:

Motor Vehicles | 25% reducing balance

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 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.
Page 3
Page 4
GNR Gas And Property Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.6.
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.
Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
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.
Dividends
Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
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. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Motor Vehicles
--- | ---
| £
Cost
As at 1 May 2024 | 26,789
As at 30 April 2025 | 26,789
Depreciation
As at 1 May 2024 | 17,371
Provided during the period | 2,355
As at 30 April 2025 | 19,726
Net Book Value
As at 30 April 2025 | 7,063
As at 1 May 2024 | 9,418

Page 4
Page 5
GNR Gas And Property Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,695 |  | 3,778
Other debtors | 12,354 |  | 11,765
| 16,049 |  | 15,543
Due after more than one year
Other debtors | 12,324 |  | -
| 28,373 |  | 15,543

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | (1 ) |  | -
Bank loans and overdrafts | 1,976 |  | 1,963
Taxation and social security | 4,058 |  | 8,875
| 6,033 |  | 10,838

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 586 |  | 2,558
Other creditors | 15,000 |  | 1,096
| 15,586 |  | 3,654

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5