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Registered number: 02565991










PURETECH SYSTEMS LIMITED (FORMERLY U.K. GAS TECHNOLOGIES LIMITED)










ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

 
PURETECH SYSTEMS LIMITED (FORMERLY U.K. GAS TECHNOLOGIES LIMITED)
 

COMPANY INFORMATION


Directors
D P Field 
G E Littlewood 
N Wakeham 




Company secretary
M D Farrell



Registered number
02565991



Registered office
5 Polar Drive
North Gatwick Gateway

Salfords

Surrey

RH1 5HW




Independent auditor
Cooper Parry Group Limited
Statutory Auditor

Davidson House

1st floor

The Forbury

Reading

RG1 3EU





 
PURETECH SYSTEMS LIMITED (FORMERLY U.K. GAS TECHNOLOGIES LIMITED)
 

CONTENTS



Page
Strategic report
 
 
1 - 2
Directors' report
 
 
3 - 4
Independent auditor's report
 
 
5 - 8
Statement of comprehensive income
 
 
9
Balance sheet
 
 
10
Notes to the financial statements
 
 
11 - 25


 
PURETECH SYSTEMS LIMITED (FORMERLY U.K. GAS TECHNOLOGIES LIMITED)
 

STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025

The directors present their strategic report of the company and the group for the year ended 31 December 2025.

Business review
 
Puretech Systems Limited accounts show a post-tax loss for 2025 of £693,680 (2024: loss of £1,868,610).
However, our overall our consolidated result for UK Gas Technologies Limited (parent company of Puretech Systems Limited) was much improved with a Profit after tax of £103,302 compared to a loss of £1,063,218 in the previous period. This is a significant turnaround from prior year.
There are a few contributing reasons for this improved consolidated result:
 
Focus on margin improvements and cost control;
Finishing older loss making projects;
Improved order book;
New markets.

We returned to profitability for the last 6 months of 2025. In addition our order book as of 31st December 2025 was strong at £16.9 million, the highest it has been for many years and continues to grow. We did not lose many orders we bid for. 
The company was acquired by Indutrade AB, Sweden on the 17th September 2020. Indutrade is an international industrial group that develop and acquire companies that are characterised by high-tech-know-how and an ability to build enduring, close relationships with customers and suppliers.
 
The integration into the Indutrade group has gone very well and they provide excellent support including an investment of £7 million in the new facility along with training, sustainability and reporting systems. This has enabled us to focus more clearly on our strategy of growth and strengthening our workforce. Our Puretech business has continued its success in global exports. 

Principal risks and uncertainties
 
GR2L
We are still working with GR2L and continue to be heavily involved with its activities. We are still targeting the solar industry, and the global push for renewable energy sources will hope to see this market grow over the next few years with improved order potential. 
Staff recruitment, retention and succession plans do not deliver the required skills and experience
The ability to recruit, retain and motivate suitably qualified staff is an important aspect of the business and our overall performance. The strength of our business is directly linked to our staff, many of them have worked for us for a considerable time some more than 30 years, during which they have gained valuable knowledge and expertise. We have also employed a number of Graduate Trainees to continue knowledge transfer to the next generation. 
The Group faces competition for the best people from other organisations. Ensuring the retention, proper development of employees and the succession for key positions is important if the business is not to suffer any adverse effects. Our policy of actively engaging with staff and reacting to their needs is fundamental in staff retention along with excellent remuneration, pension and a suite of other benefits. One of our key strategic plan targets is staff wellbeing and we are continually reviewing how we can help them, this includes flexibility in working hours with a number of employees having a hybrid working pattern and the introduction of an employee assistance programme. 
A continued and successful recruitment campaign combined with opening an office in Durham has strengthened our position as the market leader and as the new staff become more integrated into the business, we should see significant improvement in our capabilities and increased potential business opportunities.  
 
Page 1

 
PURETECH SYSTEMS LIMITED (FORMERLY U.K. GAS TECHNOLOGIES LIMITED)
 

STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025

Principal risks and uncertainties (continued)
Market Conditions
Overall the market has strengthened and we are seeing that reflected in our increased order book. We are also looking at new markets in particular car battery and data centres which fit our inhouse capabilities. 
Materials/lnflation/Energy costs
The year continued to see high inflation and substantial increases in materials and lead times for components used in our products/services. A few projects were delayed causing a reduction in overall turnover and completion of orders. We have taken steps to mitigate these effects on our margins and due to the nature and specialism of our services/products we believe we will not be adversely affected. We are working on consolidating our supply chain in order to maximise our buying efficiencies. 
Tariffs
Most of our market is UK, Europe and Asia based so we believe there will be minimal impact by the current trade tariff increases. We are monitoring the situation and will take the appropriate action when quoting new projects to minimise risks. 

Financial key performance indicators
 
The group's key performance indicators are:
Turnover
Our objective is to grow annual consolidated turnover above £16 million which based on our fixed overheads and estimating margins will deliver acceptable annual profits. Unfortunately, due to the reasons stated above we were below our target with a consolidated turnover of £11.3 million for the year for UK Gas Technologies Limited. 
Health & Safety
Our objective is to have zero loss time injuries on site. Our strategy is to have a robust H&S policy backed up by regular site auditing to ensure the highest safety standards are maintained. In 2025 we had no Riddor incidents reported.
Profit margin
Our objective is to deliver a return of greater than 10% EBITA margin with a strategy of increasing our profit margin on all contracts. Reduced turnover coupled with exceptionally difficult market conditions for the first 6 months of 2025  and reduced margins resulted in a loss of £693k compared to a loss of £1,869k in 2024 for Puretech Systems Limited.
Our consolidated result UK Gas Technologies Limited  though improved significantly posting a  profit after tax of £103,302 versus a loss of £1,063,218 in prior year as we focus on margin improvements.


This report was approved by the board and signed on its behalf.





................................................
N Wakeham
Director

Date: 2 June 2026

Page 2

 
PURETECH SYSTEMS LIMITED (FORMERLY U.K. GAS TECHNOLOGIES LIMITED)
 

 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025

The Directors present their report and the financial statements for the year ended 31 December 2025.

Principal activity

The principal activity of the company in the year under review was that of medical and industrial gas installation contractors.

Results and dividends

The loss for the year, after taxation, amounted to £693,680 (2024: £1,868,610).

No dividends will be distributed for the year ended 31 December 2025 (2024: £Nil).

Directors

The Directors who served during the year were:

D P Field 
G E Littlewood 
N Wakeham 

Directors' responsibilities statement

The Directors are responsible for preparing the Strategic report, the Directors' report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the Directors to prepare financial statements for each financial year. Under that law the Directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the Directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the Directors are required to:


select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgements and accounting estimates that are reasonable and prudent; and

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The Directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Future developments

We are looking at expanding our current markets with a focus on Data Centres and Giga Factories, along with the government announcement on the next phase of hospital investments. The board are currently upgrading the IT systems and also looking to implement a new ERP system during 2027, to help streamline and add margin improvements. 
Indutrade our parent company are acquisition led and should any business compliment our offering this would be investigated.

Page 3

 
PURETECH SYSTEMS LIMITED (FORMERLY U.K. GAS TECHNOLOGIES LIMITED)
 

 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025

Disclosure of information to auditor

Each of the persons who are Directors at the time when this Directors' report is approved has confirmed that:
 
so far as the Director is aware, there is no relevant audit information of which the Company's auditor is unaware; and

the Director has taken all the steps that ought to have been taken as a Director in order to be aware of any relevant audit information and to establish that the Company's auditor is aware of that information.

Post balance sheet events

There have been no significant events affecting the Company since the year end.

Auditor

The auditor, Cooper Parry Group Limitedwill be proposed for appointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board and signed on its behalf.
 





................................................
N Wakeham
Director

Date: 2 June 2026

Page 4

 
PURETECH SYSTEMS LIMITED (FORMERLY U.K. GAS TECHNOLOGIES LIMITED)
 

 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF PURETECH SYSTEMS LIMITED (FORMERLY U.K. GAS TECHNOLOGIES LIMITED)
 

Opinion


We have audited the financial statements of Puretech Systems Limited (formerly U.K. Gas Technologies Limited) (the 'Company') for the year ended 31 December 2025, which comprise the Statement of comprehensive income, the Balance sheet and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Company's affairs as at 31 December 2025 and of its loss for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the Directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the Directors with respect to going concern are described in the relevant sections of this report.


Page 5

 
PURETECH SYSTEMS LIMITED (FORMERLY U.K. GAS TECHNOLOGIES LIMITED)
 

 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF PURETECH SYSTEMS LIMITED (FORMERLY U.K. GAS TECHNOLOGIES LIMITED) (CONTINUED)


Other information


The other information comprises the information included in the annual report other than the financial statements and our Auditor's report thereon. The Directors are responsible for the other information contained within the annual reportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Strategic report and the Directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic report and the Directors' report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic report or the Directors' report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of Directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Responsibilities of directors
 

As explained more fully in the Directors' responsibilities statement set out on page 3, the Directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the Directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.


Page 6

 
PURETECH SYSTEMS LIMITED (FORMERLY U.K. GAS TECHNOLOGIES LIMITED)
 

 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF PURETECH SYSTEMS LIMITED (FORMERLY U.K. GAS TECHNOLOGIES LIMITED) (CONTINUED)


Auditor's responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.
 
We gained an understanding of the legal and regulatory framework applicable to the company and the industry in which it operates, and considered the risk of acts by the company that were contrary to applicable laws and regulations, including fraud. We discussed with the directors the policies and procedures in place regarding compliance with laws and regulations. We discussed amongst the audit team the identified laws and regulations, and remained alert to any indications of non-compliance.
During the audit we focused on laws and regulations which could reasonably be expected to give rise to a material misstatement in the financial statements, including, but not limited to, the Companies Act 2006 and UK tax legislation. Our tests included agreeing the financial statement disclosures to underlying supporting documentation and enquiries with management.
Our procedures in relation to fraud included but were not limited to: inquires of management whether they have any knowledge of any actual, suspected or alleged fraud, and discussions amongst the audit team regarding risk of fraud such as opportunities for fraudulent manipulation of financial statements. We determined that the principal risks related to posting manual journal entries to manipulate financial performance and management bias through judgements in accounting estimates. We also addressed the risk of management override of internal controls, including testing journals and evaluating whether there was evidence of bias by the directors that represented a risk of material misstatement due to fraud. Our tests include agreeing the financial statement disclosures to underlying supporting documentation.
 
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditor's report.


Other matters 
 

The financial statements of the Company for the year ended 31 December 2024 were audited by another auditor who expressed an unmodified opinion of those statements on 4 August 2025. 


Page 7

 
PURETECH SYSTEMS LIMITED (FORMERLY U.K. GAS TECHNOLOGIES LIMITED)
 

 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF PURETECH SYSTEMS LIMITED (FORMERLY U.K. GAS TECHNOLOGIES LIMITED) (CONTINUED)


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





Roz McFarlane (Senior statutory auditor)
  
for and on behalf of
Cooper Parry Group Limited
 
Statutory Auditor
  
Davidson House
1st floor
The Forbury
Reading
RG1 3EU

2 June 2026
Page 8

 
PURETECH SYSTEMS LIMITED (FORMERLY U.K. GAS TECHNOLOGIES LIMITED)
 

PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2025

2025
2024
Note
£
£

  

Turnover
 4 
10,430,016
10,862,835

Cost of sales
  
(8,173,190)
(9,414,419)

Gross profit
  
2,256,826
1,448,416

Administrative expenses
  
(3,260,075)
(3,333,851)

Operating loss
  
(1,003,249)
(1,885,435)

Interest receivable and similar income
 8 
60,785
-

Loss before tax
  
(942,464)
(1,885,435)

Tax on loss
 9 
248,784
16,825

Loss for the financial year
  
(693,680)
(1,868,610)

There were no recognised gains and losses for 2025 or 2024 other than those included in the profit and loss account.

The notes on pages 11 to 25 form part of these financial statements.

Page 9

 
PURETECH SYSTEMS LIMITED (FORMERLY U.K. GAS TECHNOLOGIES LIMITED)
REGISTERED NUMBER: 02565991

BALANCE SHEET
AS AT 31 DECEMBER 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 10 
1,156,226
1,156,564

Investments
 11 
10,099
10,099

Investment property
 12 
-
2,000,000

  
1,166,325
3,166,663

Current assets
  

Stocks
 13 
121,037
140,535

Debtors
 14 
3,034,546
2,397,962

Cash at bank and in hand
  
1,608,053
728,962

  
4,763,636
3,267,459

Creditors: amounts falling due within one year
 16 
(6,101,733)
(5,663,430)

Net current liabilities
  
 
 
(1,338,097)
 
 
(2,395,971)

Total assets less current liabilities
  
(171,772)
770,692

Provisions for liabilities
  

Deferred tax
 18 
72,736
321,520

Net (liabilities)/assets
  
(244,508)
449,172


Capital and reserves
  

Called up share capital 
 20 
10,000
10,000

Revaluation reserve
 21 
-
1,193,033

Profit and loss account
 21 
(254,508)
(753,861)

  
(244,508)
449,172


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
N Wakeham
Director

Date: 2 June 2026

The notes on pages 11 to 25 form part of these financial statements.

Page 10

 
PURETECH SYSTEMS LIMITED (FORMERLY U.K. GAS TECHNOLOGIES LIMITED)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

1.


General information

Puretech Systems 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 general information page.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006
Monetary amounts in these financial statements are rounded to the nearest pound.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3).

 
2.2

Financial Reporting Standard 102 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
the requirements of Section 7 Statement of Cash Flows;
the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);
the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);
the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A;
the requirements of Section 33 Related Party Disclosures paragraph 33.7.

This information is included in the consolidated financial statements of U.K. Gas Technologies Limited as at 31 December 2025 and these financial statements may be obtained from Companies House.

 
2.3

Exemption from preparing consolidated financial statements

The Company is a parent company that is also a subsidiary included in the consolidated financial statements of a larger group by a parent undertaking established under the law of any part of the United Kingdom and is therefore exempt from the requirement to prepare consolidated financial statements under section 400 of the Companies Act 2006.

Page 11

 
PURETECH SYSTEMS LIMITED (FORMERLY U.K. GAS TECHNOLOGIES LIMITED)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

 
2.4

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.5

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.6

Operating leases

Rentals paid under operating leases are charged to the profit and loss account on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 12

 
PURETECH SYSTEMS LIMITED (FORMERLY U.K. GAS TECHNOLOGIES LIMITED)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

 
2.7

Research and development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years.
If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

 
2.8

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.9

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in the profit and loss account when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.10

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in the profit and loss account except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Page 13

 
PURETECH SYSTEMS LIMITED (FORMERLY U.K. GAS TECHNOLOGIES LIMITED)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

 
2.11

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Short leasehold
-
at varying rates on cost
Plant and machinery
-
25% on reducing balance
Motor vehicles
-
25% on reducing balance
Fixtures and fittings
-
25% on reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the profit and loss account.

 
2.12

Revaluation of tangible fixed assets

Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date.
Fair values are determined from market based evidence normally undertaken by professionally qualified valuers.

Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.

 
2.13

Investment property

Investment property was carried at fair value determined annually by external valuers 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. Changes in fair value are recognised in the profit and loss account.

 
2.14

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Page 14

 
PURETECH SYSTEMS LIMITED (FORMERLY U.K. GAS TECHNOLOGIES LIMITED)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

 
2.15

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the profit and loss account.

 
2.16

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.17

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.18

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.19

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.20

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
 
Page 15

 
PURETECH SYSTEMS LIMITED (FORMERLY U.K. GAS TECHNOLOGIES LIMITED)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)


2.20
Financial instruments (continued)

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss account). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.


3.


Judgements in applying accounting policies and key sources of estimation uncertainty

Amounts recoverable on long term contracts
Long term contracts are assessed on a contract by contract basis and are reflected in the profit and loss account by recording turnover and related costs as contract activity progresses. Where the outcome of each long term contract can be assessed with reasonable certainty before its conclusion, the attributable profit is recognised in the profit and loss account as the difference between the reported turnover and related costs for that contract. 


4.


Turnover

The whole of the turnover is attributable to the principal acitivty of the Company. All turnover arose within the United Kingdom.

Page 16

 
PURETECH SYSTEMS LIMITED (FORMERLY U.K. GAS TECHNOLOGIES LIMITED)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

5.


Auditor's remuneration

During the year, the Company obtained the following services from the Company's auditor:



The Company has taken advantage of the exemption not to disclose amounts paid for non-audit services as these are disclosed in the consolidated accounts of the parent Company.


6.


Employees

Staff costs, including Directors' remuneration, were as follows:


2025
2024
£
£

Wages and salaries
2,797,647
2,941,852

Social security costs
350,455
265,263

Cost of defined contribution scheme
147,188
151,319

3,295,290
3,358,434


The average monthly number of employees, including directors, during the year was 43 (2024:46).


7.


Directors' remuneration

2025
2024
£
£

Directors' emoluments
324,225
305,400

Company contributions to defined contribution pension schemes
28,289
17,848

352,514
323,248


During the year retirement benefits were accruing to 2 Directors (2024:4) in respect of defined contribution pension schemes.

The highest paid Director received remuneration of £201,725 (2024:£194,486).

The value of the Company's contributions paid to a defined contribution pension scheme in respect of the highest paid Director amounted to £23,178 (2024:£10,527).


8.


Interest receivable

2025
2024
£
£


Interest receivable from group companies
5,993
-

Other interest receivable
54,792
-

60,785
-

Page 17

 
PURETECH SYSTEMS LIMITED (FORMERLY U.K. GAS TECHNOLOGIES LIMITED)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

9.


Taxation


2025
2024
£
£

Corporation tax


Current tax on profits for the year
-
(236,983)


Total current tax
-
(236,983)

Deferred tax


Origination and reversal of timing differences
(248,784)
220,158

Total deferred tax
(248,784)
220,158


Tax on loss
(248,784)
(16,825)

Factors affecting tax charge for the year

The tax assessed for the year is higher than (2024:lower than) the standard rate of corporation tax in the UK of 25% (2024:25%). The differences are explained below:

2025
2024
£
£


Loss before tax
(942,464)
(1,885,435)


Loss multiplied by standard rate of corporation tax in the UK of 25% (2024: 25%)
(235,616)
(471,359)

Effects of:


Expenses not deductible for tax purposes
22,877
3,261

Fixed asset differences
44,475
19,234

Utilisation of tax losses
-
(186,856)

Other permanent differences
250
-

Chargeable gains/(losses)
(9,779)
-

Other timing differences leading to an increase (decrease) in taxation
-
201,348

Unrelieved tax losses carried forward
-
247,516

Movement in deferred tax not recognised
(263,720)
220,158

Group relief
192,729
-

Research and development claim
-
(50,127)

Total tax charge for the year
(248,784)
(16,825)

Page 18

 
PURETECH SYSTEMS LIMITED (FORMERLY U.K. GAS TECHNOLOGIES LIMITED)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

10.


Tangible fixed assets





Short leasehold
Plant and machinery
Motor vehicles
Fixtures and fittings
Improvements to property
Total

£
£
£
£
£
£



Cost


At 1 January 2025
768,308
677,514
373,646
172,501
44,722
2,036,691


Additions
13,367
19,353
214,944
11,431
-
259,095


Disposals
-
-
(136,402)
(43,249)
-
(179,651)



At 31 December 2025

781,675
696,867
452,188
140,683
44,722
2,116,135



Depreciation


At 1 January 2025
61,191
531,683
203,239
84,014
-
880,127


Charge for the year
82,527
38,472
62,322
21,165
-
204,486


Disposals
-
-
(87,930)
(36,774)
-
(124,704)



At 31 December 2025

143,718
570,155
177,631
68,405
-
959,909



Net book value



At 31 December 2025
637,957
126,712
274,557
72,278
44,722
1,156,226



At 31 December 2024
707,117
145,831
170,407
88,487
44,722
1,156,564

Page 19

 
PURETECH SYSTEMS LIMITED (FORMERLY U.K. GAS TECHNOLOGIES LIMITED)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

11.


Fixed asset investments





Shares in group undertakings

£



Cost


At 1 January 2025
10,099



At 31 December 2025
10,099






Net book value



At 31 December 2025
10,099



At 31 December 2024
10,099


Subsidiary undertakings


The following were subsidiary undertakings of the Company:

Name

Registered office

Principal activity

Class of shares

Holding

Medical Gases Limited
5 Polar Drive, North Gatwick Gateway, Salfords, Surrey, England, RH1 5HW.
Medical & industrial gas installation.
Ordinary
100%
Microgas Systems Limited
5 Polar Drive, North Gatwick Gateway, Salfords, Surrey, England, RH1 5HW.
Medical & gas installation
Ordinary
100%
Puretech Process Systems Limited
5 Polar Drive, North Gatwick Gateway, Salfords, Surrey, England, RH1 5HW.
Medical & gas installation
Ordinary
100%

Page 20

 
PURETECH SYSTEMS LIMITED (FORMERLY U.K. GAS TECHNOLOGIES LIMITED)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

12.


Investment property


Freehold investment property

£





At 1 January 2025
2,000,000


Disposals
(2,000,000)



At 31 December 2025
-







13.


Stocks

2025
2024
£
£

Raw materials and consumables
121,037
140,535


Page 21

 
PURETECH SYSTEMS LIMITED (FORMERLY U.K. GAS TECHNOLOGIES LIMITED)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

14.


Debtors

2025
2024
£
£


Trade debtors
41,885
-

Amounts owed by group undertakings
2,269,474
1,723,079

Other debtors
357,099
136,252

Prepayments and accrued income
323,476
297,660

Tax recoverable
42,612
240,971

3,034,546
2,397,962



15.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
1,608,053
728,962



16.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
632,884
549,995

Amounts owed to group undertakings
4,630,017
4,163,619

Other taxation and social security
93,092
84,403

Other creditors
105,498
137,187

Accruals and deferred income
640,242
728,226

6,101,733
5,663,430



17.


Financial instruments

2025
2024
£
£

Financial assets


Financial assets measured at fair value through profit or loss
1,608,053
728,962




Financial assets measured at fair value through profit or loss comprise cash and cash equivalents.

Page 22

 
PURETECH SYSTEMS LIMITED (FORMERLY U.K. GAS TECHNOLOGIES LIMITED)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

18.


Deferred taxation




2025


£






At beginning of year
321,520


Charged to profit or loss
248,784



At end of year
72,736

The provision for deferred taxation is made up as follows:

2025
2024
£
£


Fixed asset timing differences
72,736
64,180

Capital gains
-
257,340

Balance at 31 December 2025
72,736
321,520


19.


Secured debts

Hire purchase liabilities are secured over the assets they relate to.
The company has a £30,000 Barclaycard revolving credit facility with Barclays Bank PLC. The facility is secured by a charge over the credit balance held in the company’s account.
Barclays Bank PLC hold a fixed charge dated 25 July 2017.
Barclays Bank PLC hold a fixed charge and floating charge over the property dated 24 September 2018.
Barclays Bank PLC hold a fixed and floating charge over the accounts dated 16 February 2026.


20.


Share capital

2025
2024
£
£
Authorised, allotted, called up and fully paid



10,000 (2024:10,000) Ordinary shares of £1 each
10,000
10,000

Ordinary share capital shares carry full rights to voting, dividends and return of capital on wind up of the company.


Page 23

 
PURETECH SYSTEMS LIMITED (FORMERLY U.K. GAS TECHNOLOGIES LIMITED)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

21.


Reserves

Revaluation reserve

The revaluation reserve relates to the revaluation of investment property. 

Profit and loss account

The profit and loss reserve represents cumulative profit and losses for the company net of distributions to owners.


22.


Pension commitments

The pension cost represents contributions paid by the group to a defined contribution scheme and amounted to £175,477 (2024: £147,319). There were £Nil (2024: £16,219) outstanding contributions at the end of the financial year.


23.


Commitments under operating leases

At 31 December 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2025
2024
£
£


Not later than 1 year
659,488
776,410

Later than 1 year and not later than 5 years
2,564,865
2,968,715

Later than 5 years
1,649,139
685,146

4,873,492
4,430,271


24.


Related party transactions

One director has a related party interest in Gas Recovery and Recycle Limited. During the year, the company recognised sales of £44,250 (2024: £519,890) to this entity. At the year end, a balance of £21,600 was receivable from Gas Recovery and Recycle Limited (2024: £Nil).
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.


25.


Post balance sheet events

On 16 February 2026, Barclays Bank PLC now hold an additional fixed and floating charge over the accounts.
The directors plan to transfer the trade and assets of the subsidiary undertakings to the Company on 31/12/2026 as a result the subsidiary undertakings will cease to trade on 31/12/2026.

Page 24

 
PURETECH SYSTEMS LIMITED (FORMERLY U.K. GAS TECHNOLOGIES LIMITED)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

26.


Controlling party

U.K. Gas Technologies Limited is the parent undertaking.
The smallest group for which group financial statements are prepared is U.K. Gas Technologies Limited. Copies of the financial statements can be obtained from the Companies House website, or alternatively, by contacting the company secretary at U.K. Gas Technologies Limited, 5 Polar Drive, North Gatwick Gateway, Salfords, Surrey, England, RH1 5HW.
Ultimate parent company
Indutrade AB, a company incorporated and registered in Sweden, is the ultimate parent undertaking.
The largest group for which group financial statements are prepared is Indutrade AB. Copies of the financial statements can be obtained from Indutrade AB's website, or alternatively, by contacting the company secretary at Indutrade AB, Raseborgsgaten 9, Box 6044, SE-164 06, Kista, Sweden.


Page 25