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Company Registration No. SC176913 (Scotland)
Gas Certification Company Limited Unaudited accounts for the year ended 31 July 2025
Gas Certification Company Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Gas Certification Company Limited Company Information for the year ended 31 July 2025
Director
Andrew McNab
Company Number
SC176913 (Scotland)
Registered Office
Unit 37, Block 5 Third Road Blantyre Industrial Estate Blantyre G72 0UP United Kingdom
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Gas Certification Company Limited Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
29,388
39,184
Current assets
Debtors
5
468,207
315,284
Cash at bank and in hand
224,256
249,459
692,463
564,743
Creditors: amounts falling due within one year
6
(156,823)
(135,732)
Net current assets
535,640
429,011
Total assets less current liabilities
565,028
468,195
Creditors: amounts falling due after more than one year
7
(18,551)
(21,024)
Provisions for liabilities
Deferred tax
(4,995)
(6,613)
Net assets
541,482
440,558
Capital and reserves
Called up share capital
2
2
Profit and loss account
541,480
440,556
Shareholders' funds
541,482
440,558
For the year ending 31 July 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 October 2025 and were signed on its behalf by
Andrew McNab Director Company Registration No. SC176913
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Gas Certification Company Limited Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Gas Certification Company Limited is a private company, limited by shares, registered in Scotland, registration number SC176913. The registered office is Unit 37, Block 5, Third Road, Blantyre Industrial Estate, Blantyre, G72 0UP, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
25% Reducing Balance
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 August 2024
20,833
27,783
48,616
At 31 July 2025
20,833
27,783
48,616
Depreciation
At 1 August 2024
2,605
6,827
9,432
Charge for the year
4,557
5,239
9,796
At 31 July 2025
7,162
12,066
19,228
Net book value
At 31 July 2025
13,671
15,717
29,388
At 31 July 2024
18,228
20,956
39,184
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Gas Certification Company Limited Notes to the Accounts for the year ended 31 July 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
91,007
84,284
Amounts due from group undertakings etc.
312,200
221,000
Accrued income and prepayments
10,000
10,000
Other debtors
55,000
-
468,207
315,284
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
49,481
-
Obligations under finance leases and hire purchase contracts
2,807
2,807
Trade creditors
2,595
25,881
Taxes and social security
56,051
57,844
Loans from directors
(3,311)
-
Accruals
49,200
49,200
156,823
135,732
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
18,551
21,024
8
Average number of employees
During the year the average number of employees was 5 (2024: 5).
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