Gas Technical Services (UK) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05269953 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Gas Technical Services (UK) Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

R J D Karkut

S Hooley

SECRETARY:

M J Karkut

REGISTERED OFFICE:

Unit 4

Kestrel Close

Quarry Hill Industrial Estate

Ilkeston

DE7 4RD

REGISTERED NUMBER:

05269953 (England and Wales)

ACCOUNTANTS:

Wright Vigar Limited

Chartered Accountants & Business Advisers

Alexandra House

43 Alexandra St

Nottingham

Nottinghamshire

NG5 1AY

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Gas Technical Services (UK) Limited for the year ended 30 September 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Gas Technical Services (UK) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Gas Technical Services (UK) Limited and state those matters that we have agreed to state to the Board of Directors of Gas Technical Services (UK) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Gas Technical Services (UK) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Gas Technical Services (UK) Limited 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 Gas Technical Services (UK) Limited. You consider that Gas Technical Services (UK) Limited 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 Gas Technical Services (UK) Limited. 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.

Wright Vigar Limited

Chartered Accountants & Business Advisers

Alexandra House

43 Alexandra St

Nottingham

Nottinghamshire

NG5 1AY

13 May 2026

FIXED ASSETS

Tangible assets

4

140,155

108,769

CURRENT ASSETS

Stocks

75,498

108,025

Debtors

5

176,093

268,057

Cash at bank

871,177

728,671

1,122,768

1,104,753

CREDITORS

Amounts falling due within one year

6

183,078

224,707

NET CURRENT ASSETS

939,690

880,046

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,079,845

988,815

PROVISIONS FOR LIABILITIES

16,913

8,415

NET ASSETS

1,062,932

980,400

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

1,062,832

980,300

1,062,932

980,400

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 May 2026 and were signed on its behalf by:

R J D Karkut - Director

1.	STATUTORY INFORMATION

Gas Technical Services (UK) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling, which is the functional currency of the entity rounded to the nearest £.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and Buildings

-

2% on cost

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

25% on cost and 15% on reducing balance

Motor vehicles

-

25% on reducing balance

Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated

depreciation and any accumulated impairment losses.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Land and

Plant and

and

Motor

Buildings

machinery

fittings

vehicles

Totals

£

COST

At 1 October 2024

46,896

52,396

19,700

155,278

274,270

Additions

-

1,645

1,951

51,872

55,468

Disposals

-

(39,986

)

(39,986

)

At 30 September 2025

46,896

54,041

21,651

167,164

289,752

DEPRECIATION

At 1 October 2024

-

44,397

16,291

104,813

165,501

Charge for year

900

1,620

1,443

14,667

18,630

Charge written back

-

(34,534

)

(34,534

)

At 30 September 2025

900

46,017

17,734

84,946

149,597

NET BOOK VALUE

At 30 September 2025

45,996

8,024

3,917

82,218

140,155

At 30 September 2024

46,896

7,999

3,409

50,465

108,769

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

163,296

255,963

Other debtors

12,797

12,094

176,093

268,057

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

59,251

86,626

Taxation and social security

109,627

125,581

Other creditors

14,200

12,500

183,078

224,707