Gas Elec Check North West Ltd - Filleted accounts

Registered number

06250314

Gas Elec Check North West Ltd

Unaudited Filleted Accounts

31 July 2025

Gas Elec Check North West Ltd
Registered number:		06250314
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		27,963			43,912

Current assets
Stocks		3,000			3,000
Debtors	4	14,250			30,558
Cash at bank and in hand		23,296			42,634
		40,546			76,192

Creditors: amounts falling due within one year	5	(104,604)			(82,118)

Net current liabilities			(64,058)			(5,926)

Total assets less current liabilities			(36,095)			37,986

Creditors: amounts falling due after more than one year	6		(29,746)			(35,305)



Net (liabilities)/assets			(65,841)			2,681

Capital and reserves
Called up share capital			2			2
Profit and loss account			(65,843)			2,679

Shareholders' funds			(65,841)			2,681

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mrs Gail Cross
Director
Approved by the board on 28 April 2026

Gas Elec Check North West Ltd
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor Vehicles	25% straight line
	Plant and machinery	25% straight line
	Fixtures, fittings, tools and equipment	25% straight line

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			13		13


3	Tangible fixed assets
		Plant and Machinery and Equip. etc		Motor Vehicles		Total
£			£		£
	Cost
	At 1 August 2024	13,002		60,990		73,992
	At 31 July 2025	13,002		60,990		73,992

	Depreciation
	At 1 August 2024	11,990		18,090		30,080
	Charge for the year	692		15,257		15,949
	At 31 July 2025	12,682		33,347		46,029

	Net book value
	At 31 July 2025	320		27,643		27,963
	At 31 July 2024	1,012		42,900		43,912


4	Debtors			2025		2024
£					£

	Trade debtors			-		14,137
	Other debtors			14,250		16,421
				14,250		30,558


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			5,558		5,558
	Trade creditors			26,771		33,647
	Taxation and social security costs			69,567		39,017
	Other creditors			2,708		3,896
				104,604		82,118


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			29,746		35,305


7	Controlling party

	At the balance sheet date, Mrs Gail Cross and Mr John Cross are the controlling parties by virtue of their shareholding.


8	Other information

	Gas Elec Check North West Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	The Old Rectory
	Church Road
	Bebington
	Cheshire
	CH63 9AN