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COMPANY REGISTRATION NUMBER: 02645324

Halon and Refrigerant Services Limited

Filleted Unaudited Financial Statements

30 September 2025

Halon and Refrigerant Services Limited

Statement of Financial Position

30 September 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 1,860,199 | 1,845,168
Investments | 6 |  | 1,726,733 | 1,123,733
|  | ------------ | ------------
|  | 3,586,932 | 2,968,901

Current assets

Stocks | 376,764 |  | 430,455
Debtors | 7 | 933,787 |  | 1,066,039
Cash at bank and in hand | 2,866,391 |  | 2,568,711
| ------------ |  | ------------
| 4,176,942 |  | 4,065,205

Creditors: amounts falling due within one year | 8 | 732,261 |  | 732,241
| ------------ |  | ------------
Net current assets |  | 3,444,681 | 3,332,964
|  | ------------ | ------------
Total assets less current liabilities |  | 7,031,613 | 6,301,865

Provisions

Taxation including deferred tax |  | 290,050 | 286,292
|  | ------------ | ------------
Net assets |  | 6,741,563 | 6,015,573
|  | ------------ | ------------

Capital and reserves

Called up share capital |  | 40 | 40
Capital redemption reserve |  | ( 1,199,980) | ( 1,199,980)
Profit and loss account |  | 7,941,503 | 7,215,513
|  | ------------ | ------------
Shareholders funds |  | 6,741,563 | 6,015,573
|  | ------------ | ------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
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.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Halon and Refrigerant Services Limited

Statement of Financial Position (continued)

30 September 2025
These financial statements were approved by the board of directors and authorised for issue on 3 March 2026 , and are signed on behalf of the board by:

Mr P J Leadbetter |
Director |

Company registration number: 02645324

Halon and Refrigerant Services Limited

Notes to the Financial Statements

Year ended 30 September 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is J Reid Trading Estate, Factory Road, Sandycroft, Deeside, CH5 2QJ.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Investments
Current asset investments are initially recognised at cost and subsequently accounted for at fair value. Gains and losses in value are shown though the profit and loss account. Unless the fair value cannot be measured reliably without undue cost or effort, in which case it is accounted for at cost.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
The turnover shown in the profit and loss account represents amounts invoiced for the provision of goods and services to clients during the year.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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 is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Tangible assets
All fixed assets are initially recorded at cost. Freehold land and buildings are shown at cost.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and Machinery | - | 20% reducing balance
| Fixtures and Fittings | - | 20% reducing balance
| Motor Vehicles | - | 25% reducing balance

Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Investments in joint ventures
Investments in joint ventures accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
The following assets and liabilities within the accounts are classified as financial instruments - trade debtors, trade creditors and directors loans.
Directors loans (being repayable upon demand), trade debtors and trade creditors, are measured at the undiscounted amount of cash or other consideration expected to be paid or received.
Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If such evidence is found, an impairment loss is recognised in the statement of Income and Retained Earnings.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 26 (2024: 24 ).
5. Tangible assets

| Land and buildings | Plant and machinery | Fixtures and fittings | Motor vehicles | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1 October 2024 | 700,001 | 2,570,794 | 19,374 | 28,785 | 3,318,954
Additions | – | 306,971 | 553 | – | 307,524
Disposals | – | ( 7,047) | – | – | ( 7,047)
| --------- | ------------ | -------- | -------- | ------------
At 30 September 2025 | 700,001 | 2,870,718 | 19,927 | 28,785 | 3,619,431
| --------- | ------------ | -------- | -------- | ------------
Depreciation |  |  |  |  |
At 1 October 2024 | – | 1,452,953 | 6,299 | 14,534 | 1,473,786
Charge for the year | – | 284,653 | 2,726 | 3,562 | 290,941
Disposals | – | ( 5,495) | – | – | ( 5,495)
| --------- | ------------ | -------- | -------- | ------------
At 30 September 2025 | – | 1,732,111 | 9,025 | 18,096 | 1,759,232
| --------- | ------------ | -------- | -------- | ------------
Carrying amount |  |  |  |  |
At 30 September 2025 | 700,001 | 1,138,607 | 10,902 | 10,689 | 1,860,199
| --------- | ------------ | -------- | -------- | ------------
At 30 September 2024 | 700,001 | 1,117,841 | 13,075 | 14,251 | 1,845,168
| --------- | ------------ | -------- | -------- | ------------

6. Investments

| Shares in participating interests
| £
Cost |
At 1 October 2024 | 2,123,733
Additions | 603,000
| ------------
At 30 September 2025 | 2,726,733
| ------------
Impairment |
At 1 October 2024 and 30 September 2025 | 1,000,000
| ------------

Carrying amount |
At 30 September 2025 | 1,726,733
| ------------
At 30 September 2024 | 1,123,733
| ------------

The company has a controlling interest in the company named below:
Compressed Gas Solutions Limited (225 £1 ordinary shares representing a shareholding equal to 75%).
7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 849,883 | 517,417
Other debtors | 83,904 | 548,622
| --------- | ------------
| 933,787 | 1,066,039
| --------- | ------------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | – | 3,786
Trade creditors | 149,539 | 235,060
Social security and other taxes | 574,889 | 485,815
Other creditors | 7,833 | 7,580
| --------- | ---------
| 732,261 | 732,241
| --------- | ---------

9. Related party transactions
No additional transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard 102 section 33 other than the operation of a directors' loan account. The balance on this account is disclosed in the notes.