K & A GAS SOLUTIONS LTD - Filleted accounts

Registered number

12267995

K & A GAS SOLUTIONS LTD

Filleted Accounts

31 March 2026

K & A GAS SOLUTIONS LTD
Registered number:		12267995
Balance Sheet
as at 31 March 2026

Notes			2026		2025

Fixed assets
Tangible assets	3		8,043		10,725

Current assets
Debtors	4	100		2,615
Cash at bank and in hand		30,166		26,315
		30,266		28,930

Creditors: amounts falling due within one year	5	(5,543)		(3,845)

Net current assets			24,723		25,085

Total assets less current liabilities			32,766		35,810

Creditors: amounts falling due after more than one year	6		(5,339)		(7,474)

Provisions for liabilities			(1,528)		(2,038)


Net assets			25,899		26,298

Capital and reserves
Called up share capital			100		100
Profit and loss account			25,799		26,198

Shareholders' funds			25,899		26,298

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.




J A Fisher
Director
Approved by the board on 5 May 2026

K & A GAS SOLUTIONS LTD
Notes to the Accounts
for the year ended 31 March 2026


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 vehicle	25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

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


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		0		0


3	Tangible fixed assets
					Motor vehicles

	Cost
	At 1 April 2025				18,600
	At 31 March 2026				18,600

	Depreciation
	At 1 April 2025				7,875
	Charge for the year				2,682
	At 31 March 2026				10,557

	Net book value
	At 31 March 2026				8,043
	At 31 March 2025				10,725


4	Debtors		2026		2025


	Other debtors		100		2,615


5	Creditors: amounts falling due within one year		2026		2025


	Obligations under finance lease and hire purchase contracts		2,136		2,136
	Taxation and social security costs		2,551		504
	Other creditors		856		1,205
			5,543		3,845


6	Creditors: amounts falling due after one year		2026		2025


	Obligations under finance lease and hire purchase contracts		5,339		7,474


7	Loans		2026		2025

	Creditors include:

	Secured hire purchase creditors		7,475		9,610

	The hire purchase creditors are secured on specific assets owned by the company.


8	Related party transactions

	Advances, Credits and Guarantees At the balance sheet date, the following amounts were due from/(to) the directors: Loan balance: £(219) (2025:£(587)) The loans are interest free, unsecured and repayable on demand.


9	Controlling party

	Mr J A Fisher, who owns 100% of the issued share capital, is considered to be the controlling party.


10	Other information

	K & A GAS SOLUTIONS LTD is a private company limited by shares and incorporated in England. Its registered office is:
	20a Racecommon Road
	Barnsley
	South Yorkshire
	S70 1BH