1 01/02/2025 31/01/2026 2026-01-31 false false false false false false false true false false true false false false false false false false No description of principal activities is disclosed 2025-02-01 Sage Accounts Production 23.0 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP SC335771 2025-02-01 2026-01-31 SC335771 2026-01-31 SC335771 2025-01-31 SC335771 2024-02-01 2025-01-31 SC335771 2025-01-31 SC335771 2024-01-31 SC335771 bus:RegisteredOffice 2025-02-01 2026-01-31 SC335771 bus:LeadAgentIfApplicable 2025-02-01 2026-01-31 SC335771 bus:Director1 2025-02-01 2026-01-31 SC335771 core:WithinOneYear 2026-01-31 SC335771 core:WithinOneYear 2025-01-31 SC335771 bus:Micro-entities 2025-02-01 2026-01-31 SC335771 bus:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 SC335771 bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 SC335771 bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC335771 bus:FullAccounts 2025-02-01 2026-01-31
Company registration number: SC335771
Comgas Ltd.
Unaudited filleted financial statements
31 January 2026
Comgas Ltd.
Contents
Directors and other information
Accountants report
Statement of financial position and notes to the financial statements
Comgas Ltd.
Directors and other information

| Director | Brian James Syme
| Company number | SC335771
| Registered office | 35 Currievale Park
|  | Currie
|  | EH14 5TL
| Business address | 35 Currievale Park
|  | Currie
|  | EH14 5TL
| Accountants | Barrie Scott & Co.
|  | 30 Mid Street
|  | Bathgate
|  | West Lothian
|  | EH48 1PT

Comgas Ltd.
Report to the director on the preparation of the
unaudited statutory financial statements of Comgas Ltd.
Year ended 31 January 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Comgas Ltd. for the year ended 31 January 2026 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation -of-accounts-revised-june-2020.
This report is made solely to the director of Comgas Ltd., as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Comgas Ltd. and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of ICAS as detailed at https://www.icas.com/regulation-technical-resources/ documents/framework-for-the-preparation-of-accounts-revised-june-2020. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Comgas Ltd. and its director as a body for our work or for this report.
It is your duty to ensure that Comgas Ltd. has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Comgas Ltd.. You consider that Comgas Ltd. is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Comgas Ltd.. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Barrie Scott & Co.
Accountants & Tax Advisers
30 Mid Street
Bathgate
West Lothian
EH48 1PT
15 May 2026
Comgas Ltd.
Statement of financial position
31 January 2026

|  |  | 2026 |  |  | 2025 |
|  |  | £ | £ |  | £ | £
Fixed assets |  |  |  | 4,874 |  |  | 7,016
|  |  |  | _______ |  |  | _______
Current assets |  |  | 35,539 |  |  | 32,831 |
Prepayments and accrued income |  |  | 5,194 |  |  | 6,922 |
|  |  | _______ |  |  | _______ |
|  |  |  | 40,733 |  |  | 39,753
Creditors: amounts falling due within one year |  |  |  | ( 6,162) |  |  | ( 4,913)
|  |  |  | _______ |  |  | _______
Net current assets |  |  |  | 34,571 |  |  | 34,840
|  |  |  | _______ |  |  | _______
Total assets less current liabilities |  |  |  | 39,445 |  |  | 41,856
Accruals and deferred income |  |  |  | ( 2,980) |  |  | ( 2,962)
|  |  |  | _______ |  |  | _______
Net assets |  |  |  | 36,465 |  |  | 38,894
|  |  |  | _______ |  |  | _______
Capital and reserves |  |  |  | 36,465 |  |  | 38,894
|  |  |  | _______ |  |  | _______

Notes to the financial statements
Comgas Ltd.
Year ended 31 January 2026
1. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2025: 1 ).
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsiblities:
- The member has not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 05 May 2026 , and are signed on behalf of the board by:
Brian James Syme
Director
Company registration number: SC335771
The company is a private company limited by shares, registered in Scotland.