Acorah Software Products - Accounts Production 19.2.350 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 04647493 Mr A Roberts Mr A Roberts iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04647493 2024-10-31 04647493 2025-10-31 04647493 2024-11-01 2025-10-31 04647493 frs-core:CurrentFinancialInstruments 2025-10-31 04647493 frs-core:InvestmentPropertyIncludedWithinPPE 2025-10-31 04647493 frs-core:InvestmentPropertyIncludedWithinPPE 2024-11-01 2025-10-31 04647493 frs-core:InvestmentPropertyIncludedWithinPPE 2024-10-31 04647493 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 04647493 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 04647493 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 04647493 frs-core:MotorVehicles 2025-10-31 04647493 frs-core:MotorVehicles 2024-11-01 2025-10-31 04647493 frs-core:MotorVehicles 2024-10-31 04647493 frs-core:PlantMachinery 2025-10-31 04647493 frs-core:PlantMachinery 2024-11-01 2025-10-31 04647493 frs-core:PlantMachinery 2024-10-31 04647493 frs-core:CapitalRedemptionReserve 2025-10-31 04647493 frs-core:ShareCapital 2025-10-31 04647493 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 04647493 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 04647493 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 04647493 frs-bus:SmallEntities 2024-11-01 2025-10-31 04647493 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 04647493 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 04647493 frs-bus:OrdinaryShareClass1 2024-11-01 2025-10-31 04647493 frs-bus:OrdinaryShareClass1 2025-10-31 04647493 frs-core:AcceleratedTaxDepreciationDeferredTax 2025-10-31 04647493 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-10-31 04647493 frs-core:RevaluationInvestmentPropertyDeferredTax 2025-10-31 04647493 frs-bus:Director1 2024-11-01 2025-10-31 04647493 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 04647493 frs-countries:EnglandWales 2024-11-01 2025-10-31 04647493 2023-10-31 04647493 2024-10-31 04647493 2023-11-01 2024-10-31 04647493 frs-core:CurrentFinancialInstruments 2024-10-31 04647493 frs-core:CapitalRedemptionReserve 2024-10-31 04647493 frs-core:ShareCapital 2024-10-31 04647493 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 04647493 frs-bus:OrdinaryShareClass1 2023-11-01 2024-10-31 04647493 frs-core:AcceleratedTaxDepreciationDeferredTax 2024-10-31 04647493 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-10-31 04647493 frs-core:RevaluationInvestmentPropertyDeferredTax 2024-10-31
Registered number: 04647493
Gasflair Wales Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Gasflair Wales Limited
Contents
Contents

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

Page 1
Gasflair Wales Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 04647493

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 757,619 |  | 601,591
|  |  | 757,619 |  | 601,591
CURRENT ASSETS
Debtors | 5 | 2,544 |  | 3,384 |
Cash at bank and in hand |  | 65,031 |  | 114,645 |
|  | 67,575 |  | 118,029 |
Creditors: Amounts Falling Due Within One Year | 6 | (337,990 ) |  | (279,625 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (270,415 ) |  | (161,596 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 487,204 |  | 439,995
PROVISIONS FOR LIABILITIES
Deferred Taxation | 7 |  | (20,930 ) |  | (21,154 )
NET ASSETS |  |  | 466,274 |  | 418,841
CAPITAL AND RESERVES
Called up share capital | 8 |  | 50 |  | 50
Capital redemption reserve |  |  | 50 |  | 50
Fair value reserve |  |  | 122,505 |  | 122,505
Profit and Loss Account |  |  | 343,669 |  | 296,236
SHAREHOLDERS' FUNDS |  |  | 466,274 |  | 418,841

Page 1
Page 2
Gasflair Wales Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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 A Roberts Director
28 April 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Gasflair Wales Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Gasflair Wales Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04647493 . The registered office is Unit 4b Roundabout Court, Bedwas, Caerphilly, CF83 8FS.
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 sale of goods and from the rendering of services. Turnover is reduced for customer returns, rebates and other similar allowances.
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. 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:

Freehold | 2% Straight line
Plant & Machinery | 25% reducing balance
Motor Vehicles | 25% reducing balance

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Financial Instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
All of the financial instruments applying to the company are basic as defied in the Accounting Standard, and as such are initially recognised at the transaction price. Debt instruments are subsequently measured at amortised cost.
Page 3
Page 4
Gasflair Wales Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Page 4
Page 5
Gasflair Wales Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Investment Properties | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £ | £
Cost or Valuation
As at 1 November 2024 | 60,431 | 540,432 | 23,219 | 21,717 | 645,799
Additions | - | 158,124 | - | - | 158,124
As at 31 October 2025 | 60,431 | 698,556 | 23,219 | 21,717 | 803,923
Depreciation
As at 1 November 2024 | 2,819 | - | 22,893 | 18,496 | 44,208
Provided during the period | 1,209 | - | 82 | 805 | 2,096
As at 31 October 2025 | 4,028 | - | 22,975 | 19,301 | 46,304
Net Book Value
As at 31 October 2025 | 56,403 | 698,556 | 244 | 2,416 | 757,619
As at 1 November 2024 | 57,612 | 540,432 | 326 | 3,221 | 601,591

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 264 |  | 322
Prepayments and accrued income | 2,263 |  | 2,062
Other debtors | 17 |  | 1,000
| 2,544 |  | 3,384

Page 5
Page 6
Gasflair Wales Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 5,557 |  | 3,427
Other taxes and social security | 15,571 |  | 12,386
Other creditors | 9,750 |  | 7,000
Accruals and deferred income | 1,650 |  | 1,350
Director's loan account | 305,462 |  | 255,462
| 337,990 |  | 279,625

7. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accelerated capital allowances | 663 |  | 887
Revaluation of investment properties | 20,267 |  | 20,267
| 20,930 |  | 21,154

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
50 Ordinary Shares of £ 1.00 each | 50 |  | 50

Page 6