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Registered number: 07102633
Allgas South West Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Main Office
Allgas South West Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Allgas South West Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 07102633

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 2,000 |  | 2,500
Tangible Assets | 5 |  | 336,600 |  | 229,747
|  |  | 338,600 |  | 232,247
CURRENT ASSETS
Stocks | 6 | 570,000 |  | 278,000 |
Debtors | 7 | 23,870 |  | 16,112 |
Cash at bank and in hand |  | 271 |  | 90,591 |
|  | 594,141 |  | 384,703 |
Creditors: Amounts Falling Due Within One Year | 8 | (479,603 ) |  | (316,662 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 114,538 |  | 68,041
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 453,138 |  | 300,288
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (393,337 ) |  | (291,457 )
NET ASSETS |  |  | 59,801 |  | 8,831
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 59,701 |  | 8,731
SHAREHOLDERS' FUNDS |  |  | 59,801 |  | 8,831

Page 1
Page 2
Allgas South West Ltd
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 M Groom Director
12/03/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Allgas South West Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Allgas South West Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07102633 . The registered office is All Home Improvements, Tamar View Nurseries, Carkeel, Saltash, Cornwal, PL12 6PH.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 6 years.
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:

Leasehold | 20% reducing balance
Plant & Machinery | 20% reducing balance
Motor Vehicles | 20% reducing balance
Fixtures & Fittings | 20% reducing balance
Computer Equipment | 20% reducing balance

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2024: 16)
17 16
Page 3
Page 4
Allgas South West Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 10,000
As at 31 December 2025 | 10,000
Amortisation
As at 1 January 2025 | 7,500
Provided during the period | 500
As at 31 December 2025 | 8,000
Net Book Value
As at 31 December 2025 | 2,000
As at 1 January 2025 | 2,500

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 January 2025 | 15,000 | 3,429 | 350,749 | 1,158
Additions | - | - | 130,580 | -
Disposals | (15,000 ) | (2,318 ) | (89,292 ) | (730 )
As at 31 December 2025 | - | 1,111 | 392,037 | 428
Depreciation
As at 1 January 2025 | 15,000 | 3,060 | 121,441 | 1,088
Provided during the period | - | 74 | 32,634 | 14
Disposals | (15,000 ) | (2,144 ) | (97,962 ) | (695 )
As at 31 December 2025 | - | 990 | 56,113 | 407
Net Book Value
As at 31 December 2025 | - | 121 | 335,924 | 21
As at 1 January 2025 | - | 369 | 229,308 | 70

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 January 2025 | 4,180 | 374,516
Additions | 601 | 131,181
Disposals | (4,180 ) | (111,520 )
As at 31 December 2025 | 601 | 394,177

...CONTINUED
Page 4
Page 5
Allgas South West Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Depreciation
As at 1 January 2025 | 4,180 | 144,769
Provided during the period | 67 | 32,789
Disposals | (4,180 ) | (119,981 )
As at 31 December 2025 | 67 | 57,577
Net Book Value
As at 31 December 2025 | 534 | 336,600
As at 1 January 2025 | - | 229,747

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 240,000 |  | 103,000
Work in progress | 330,000 |  | 175,000
| 570,000 |  | 278,000

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 442 |  | 257
Other debtors | 23,428 |  | 15,855
| 23,870 |  | 16,112

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 59,579 |  | 40,668
Trade creditors | 32,587 |  | 34,941
Bank loans and overdrafts | 15,532 |  | 24,544
Other loans | 105,316 |  | -
Other creditors | 55,634 |  | 42,048
Taxation and social security | 210,955 |  | 174,461
| 479,603 |  | 316,662

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 183,275 |  | 133,729
Bank loans | 29,839 |  | 704
Other loans | 66,152 |  | 48,838
Other creditors | 114,071 |  | 108,186
| 393,337 |  | 291,457

Page 5
Page 6
Allgas South West Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 59,579 |  | 40,668
Later than one year and not later than five years | 183,275 |  | 133,729
| 242,854 |  | 174,397
| 242,854 |  | 174,397

11. Share Capital

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

Page 6