Acorah Software Products - Accounts Production 18.1.200 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 09233068 Mr James Farrell Mrs Charlene Farrell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09233068 2024-09-30 09233068 2025-09-30 09233068 2024-10-01 2025-09-30 09233068 frs-core:CurrentFinancialInstruments 2025-09-30 09233068 frs-core:Non-currentFinancialInstruments 2025-09-30 09233068 frs-core:BetweenOneFiveYears 2025-09-30 09233068 frs-core:MotorVehicles 2025-09-30 09233068 frs-core:MotorVehicles 2024-10-01 2025-09-30 09233068 frs-core:MotorVehicles 2024-09-30 09233068 frs-core:PlantMachinery 2025-09-30 09233068 frs-core:PlantMachinery 2024-10-01 2025-09-30 09233068 frs-core:PlantMachinery 2024-09-30 09233068 frs-core:ShareCapital 2025-09-30 09233068 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 09233068 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09233068 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 09233068 frs-bus:SmallEntities 2024-10-01 2025-09-30 09233068 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 09233068 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 09233068 frs-bus:Director1 2024-10-01 2025-09-30 09233068 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 09233068 frs-countries:EnglandWales 2024-10-01 2025-09-30 09233068 2023-09-30 09233068 2024-09-30 09233068 2023-10-01 2024-09-30 09233068 frs-core:CurrentFinancialInstruments 2024-09-30 09233068 frs-core:Non-currentFinancialInstruments 2024-09-30 09233068 frs-core:BetweenOneFiveYears 2024-09-30 09233068 frs-core:ShareCapital 2024-09-30 09233068 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 09233068 frs-core:CurrentFinancialInstruments 1 2024-09-30
Registered number: 09233068
CL Gas Services Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09233068
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 20,491 27,321
20,491 27,321
CURRENT ASSETS
Debtors 5 54,453 14,967
Cash at bank and in hand 15,517 4,362
69,970 19,329
Creditors: Amounts Falling Due Within One Year 6 (97,180 ) (50,124 )
NET CURRENT ASSETS (LIABILITIES) (27,210 ) (30,795 )
TOTAL ASSETS LESS CURRENT LIABILITIES (6,719 ) (3,474 )
Creditors: Amounts Falling Due After More Than One Year 7 (39,533 ) (38,466 )
NET LIABILITIES (46,252 ) (41,940 )
CAPITAL AND RESERVES
Called up share capital 9 10 10
Profit and Loss Account (46,262 ) (41,950 )
SHAREHOLDERS' FUNDS (46,252) (41,940)
Page 1
Page 2
For the year ending 30 September 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 James Farrell
Director
16/02/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
CL Gas Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09233068 . The registered office is First Floor, Copper House, 88, Snakes Lane East, Woodford Green, Essex, IG8 7HX.
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 estimated customer returns, rebates and other similar allowances.
Sale of goods
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.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Plant & Machinery 25% Reducing balance method
Motor Vehicles 25% Reducing balance method
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2025 2024
Office and administration 3 3
3 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 October 2024 39,337 7,000 46,337
As at 30 September 2025 39,337 7,000 46,337
Depreciation
As at 1 October 2024 14,231 4,785 19,016
Provided during the period 6,276 554 6,830
As at 30 September 2025 20,507 5,339 25,846
Net Book Value
As at 30 September 2025 18,830 1,661 20,491
As at 1 October 2024 25,106 2,215 27,321
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 43,668 4,352
Other debtors 10,785 10,615
54,453 14,967
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6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 6,645 204
Bank loans and overdrafts 13 3,442
Corporation tax 4,193 -
Other taxes and social security 6,763 2,236
VAT 15,218 5,063
Net wages 13,095 -
Other creditors (1) - 1,300
Director's loan account 51,253 37,879
97,180 50,124
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 23,699 22,673
Bank loans 15,834 15,793
39,533 38,466
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 23,699 22,673
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
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