GNR Gas And Property Services Limited

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

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

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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.

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.

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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)

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

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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

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