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Registration number: 09078514

All That Gas Limited
trading as CK Services
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

All That Gas Limited
trading as CK Services

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 11

All That Gas Limited
trading as CK Services

Company Information

Director | Michael Koullapis

Registered office | 77 Firs Park Avenue Winchmore Hill London United Kingdom N21 2PU

Accountants | Re:Accounts Limited Chartered AccountantsSuite 1C Meadway Court Rutherford Close Stevenage Hertfordshire SG1 2EF

All That Gas Limited
trading as CK Services

(Registration number: 09078514)
Balance Sheet as at 30 June 2025

| Note | 30 June 2025 £ | 30 June 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 1,660 | 5,361
Current assets |  |  |
Stocks | 5 | 1,000 | 1,000
Debtors | 6 | 40,677 | 42,551
Cash at bank and in hand |  | 109,669 | 61,761
|  | 151,346 | 105,312
Creditors: Amounts falling due within one year | 7 | (108,939) | (100,063)
Net current assets |  | 42,407 | 5,249
Total assets less current liabilities |  | 44,067 | 10,610
Creditors: Amounts falling due after more than one year | 7 | (891) | (3,611)
Net assets |  | 43,176 | 6,999
Capital and reserves |  |  |
Called up share capital | 8 | 300 | 300
Retained earnings |  | 42,876 | 6,699
Shareholders' funds |  | 43,176 | 6,999

All That Gas Limited
trading as CK Services

(Registration number: 09078514)
Balance Sheet as at 30 June 2025 (continued)

For the financial year ending 30 June 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 accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 7 April 2026

......................................... Michael Koullapis Director |  |

All That Gas Limited
trading as CK Services

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
77 Firs Park Avenue
Winchmore Hill
London
N21 2PU
United Kingdom

These financial statements were authorised for issue by the director on 7 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation and functional currency of the company is sterling (£1).

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the installation and servicing of air conditioning and refridgeration units 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.

All That Gas Limited
trading as CK Services

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

2 | Accounting policies (continued)

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 20% straight line
Computer equipment | 20% straight line
Motor vehicles | 20% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

All That Gas Limited
trading as CK Services

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

2 | Accounting policies (continued)

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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.

All That Gas Limited
trading as CK Services

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

2 | Accounting policies (continued)

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 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

All That Gas Limited
trading as CK Services

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 July 2024 | 1,259 | 24,174 | 25,433
Additions | 1,731 | - | 1,731
At 30 June 2025 | 2,990 | 24,174 | 27,164
Depreciation
At 1 July 2024 | 733 | 19,339 | 20,072
Charge for the year | 597 | 4,835 | 5,432
At 30 June 2025 | 1,330 | 24,174 | 25,504
Carrying amount
At 30 June 2025 | 1,660 | - | 1,660
At 30 June 2024 | 526 | 4,835 | 5,361

5 | Stocks

| 30 June 2025 £ | 30 June 2024 £
Other inventories | 1,000 | 1,000

6 | Debtors

Current | 30 June 2025 £ | 30 June 2024 £
Trade debtors | 36,263 | 38,138
Other debtors | 4,414 | 4,413
| 40,677 | 42,551

All That Gas Limited
trading as CK Services

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

7 | Creditors

Creditors: amounts falling due within one year

| Note | 30 June 2025 £ | 30 June 2024 £
Due within one year |  |  |
Loans and borrowings | 9 | 3,759 | 4,431
Trade creditors |  | 5,516 | 15,754
Taxation and social security |  | 34,791 | 15,222
Accruals and deferred income |  | 1,624 | 1,424
Other creditors |  | 63,249 | 63,232
|  | 108,939 | 100,063

Creditors: amounts falling due after more than one year

| Note | 30 June 2025 £ | 30 June 2024 £
Due after one year |  |  |
Loans and borrowings | 9 | 891 | 3,611

8 | Share capital

Allotted, called up and fully paid shares

| 30 June 2025 | 30 June 2024
| No. | £ | No. | £
Ordinary of £1 each | 300 | 300 | 300 | 300

9 | Loans and borrowings

Non-current loans and borrowings

| 30 June 2025 £ | 30 June 2024 £
Bank borrowings | 891 | 3,611

All That Gas Limited
trading as CK Services

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

9 | Loans and borrowings (continued)

Current loans and borrowings

| 30 June 2025 £ | 30 June 2024 £
Bank borrowings | 3,759 | 4,431

Bank borrowings

Bounce Back Loan is denominated in £ with a nominal interest rate of 2.5%, and the final instalment is due on 30 September 2026. The carrying amount at year end is £4,650 (2024 - £8,042). The loan is the Government-backed Bounce Back loan. The company and it's officers have not provided any security.

10 | Dividends

Final dividends paid

|  | 30 June 2025 £ |  | 30 June 2024 £
Final dividend of £33.33 per each Ordinary |  | 10,000 |  | 10,000

Interim dividends paid

|  | 30 June 2025 £ |  | 30 June 2024 £
Interim dividend of £100.00 (2024 - £59.00) per each Ordinary |  | 30,000 |  | 17,700

11 | Related party transactions

Included within creditors at the year end was £63,249 (2024; £57,245) owed to the director. The loan is interest free with no fixed date for repayment. There is also a balance of £nil (2024; £5,987) owed by the director's father. The loan is interest free with no fixed date for repayment.
The director confirms that he does not intend to withdraw the loan until the company has sufficient working capital to continue without the loan.

All That Gas Limited
trading as CK Services

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

11 | Related party transactions (continued)

Director's remuneration

The director's remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 12,500 | 12,500