4 false false false false false false false false false false true false false false false false false No description of principal activity 2024-09-01 Sage Accounts Production Advanced 2025 - FRS102_2025 19,570 17,611 490 18,101 1,469 1,959 xbrli:pure xbrli:shares iso4217:GBP 06624980 2024-09-01 2025-08-31 06624980 2025-08-31 06624980 2024-08-31 06624980 2023-09-01 2024-08-31 06624980 2024-08-31 06624980 2023-08-31 06624980 core:MotorVehicles 2024-09-01 2025-08-31 06624980 bus:Director1 2024-09-01 2025-08-31 06624980 bus:Director4 2024-09-01 2025-08-31 06624980 bus:Director5 2024-09-01 2025-08-31 06624980 core:MotorVehicles 2024-08-31 06624980 core:MotorVehicles 2025-08-31 06624980 core:WithinOneYear 2025-08-31 06624980 core:WithinOneYear 2024-08-31 06624980 core:ShareCapital 2025-08-31 06624980 core:ShareCapital 2024-08-31 06624980 core:RetainedEarningsAccumulatedLosses 2025-08-31 06624980 core:RetainedEarningsAccumulatedLosses 2024-08-31 06624980 core:MotorVehicles 2024-08-31 06624980 bus:Director2 2024-09-01 2025-08-31 06624980 bus:Director3 2024-09-01 2025-08-31 06624980 bus:SmallEntities 2024-09-01 2025-08-31 06624980 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 06624980 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 06624980 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 06624980 bus:FullAccounts 2024-09-01 2025-08-31
COMPANY REGISTRATION NUMBER: 06624980

Compressed Gas Solutions Limited

Filleted Unaudited Financial Statements

31 August 2025

Compressed Gas Solutions Limited

Statement of Financial Position

31 August 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 1,469 | 1,959

Current assets

Stocks | 75,924 |  | 56,054
Debtors | 6 | 454,693 |  | 428,914
Cash at bank and in hand | 623,123 |  | 690,734
| ------------ |  | ------------
| 1,153,740 |  | 1,175,702

Creditors: amounts falling due within one year | 7 | 460,738 |  | 373,102
| ------------ |  | ------------
Net current assets |  | 693,002 | 802,600
|  | --------- | ---------
Total assets less current liabilities |  | 694,471 | 804,559

Provisions

Taxation including deferred tax |  | 367 | 490
|  | --------- | ---------
Net assets |  | 694,104 | 804,069
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 300 | 300
Profit and loss account |  | 693,804 | 803,769
|  | --------- | ---------
Shareholders funds |  | 694,104 | 804,069
|  | --------- | ---------

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 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Compressed Gas Solutions Limited

Statement of Financial Position (continued)

31 August 2025
These financial statements were approved by the board of directors and authorised for issue on 12 March 2026 , and are signed on behalf of the board by:

Mr P Leadbetter | Ms E A Hughes
Director | Director

Mr C Curwen |
Director |

Company registration number: 06624980

Compressed Gas Solutions Limited

Notes to the Financial Statements

Year ended 31 August 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 Reid Trading Estate, Factory Road, Deeside, Flintshire, 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.
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 during the year for the provision of gas company consultancy and associated services, exclusive of Value Added Tax.
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.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
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:

| Motor Vehicles | - | 25% reducing balance

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 4 (2024: 4 ).
5. Tangible assets

| Motor vehicles | Total
| £ | £
Cost |  |
At 1 September 2024 and 31 August 2025 | 19,570 | 19,570
| -------- | --------
Depreciation |  |
At 1 September 2024 | 17,611 | 17,611
Charge for the year | 490 | 490
| -------- | --------
At 31 August 2025 | 18,101 | 18,101
| -------- | --------
Carrying amount |  |
At 31 August 2025 | 1,469 | 1,469
| -------- | --------
At 31 August 2024 | 1,959 | 1,959
| -------- | --------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 336,784 | 387,119
Other debtors | 117,909 | 41,795
| --------- | ---------
| 454,693 | 428,914
| --------- | ---------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 263,246 | 247,100
Social security and other taxes | 195,992 | 124,602
Other creditors | 1,500 | 1,400
| --------- | ---------
| 460,738 | 373,102
| --------- | ---------

8. Directors' advances, credits and guarantees
In the period the director operated a loan account with the company. The opening balance was £nil(£0 - 2024) with movement of £91,856 and the closing balance on this account was £91,856 owed by the director (£0 - 2024). Interest is charged on the loan at the prescribed rate of 2.25% in the year and the loan is repayable upon demand.
9. Related party transactions
No transactions with related parties were undertaken such as are required to be disclosed.
10. Controlling party
The ultimate parent company was Halon and Refrigerant Services Ltd (company number 2645324) which owned 75% of the shares in Compressed Gas Solutions Ltd. The registered office of the ultimate parent company is J Reid Trading Estate, Factory Road, Sandycroft, Flintshire CH5 2QJ.