IRIS Accounts Production v26.1.10.61 03146221 Board of Directors 1.2.25 31.1.26 31.1.26 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 03146221 2025-01-31 03146221 2026-01-31 03146221 2025-02-01 2026-01-31 03146221 2024-01-31 03146221 2024-02-01 2025-01-31 03146221 2025-01-31 03146221 ns14:PoundSterling 2025-02-01 2026-01-31 03146221 ns10:Director1 2025-02-01 2026-01-31 03146221 ns10:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 03146221 ns10:SmallEntities 2025-02-01 2026-01-31 03146221 ns10:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 03146221 ns10:SmallCompaniesRegimeForDirectorsReport 2025-02-01 2026-01-31 03146221 ns10:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 03146221 ns10:FullAccounts 2025-02-01 2026-01-31 03146221 ns10:Director2 2025-02-01 2026-01-31 03146221 ns10:CompanySecretary1 2025-02-01 2026-01-31 03146221 ns10:RegisteredOffice 2025-02-01 2026-01-31 03146221 ns5:CurrentFinancialInstruments 2026-01-31 03146221 ns5:CurrentFinancialInstruments 2025-01-31 03146221 ns5:Non-currentFinancialInstruments 2026-01-31 03146221 ns5:Non-currentFinancialInstruments 2025-01-31 03146221 ns5:ShareCapital 2026-01-31 03146221 ns5:ShareCapital 2025-01-31 03146221 ns5:FurtherSpecificReserve2ComponentTotalEquity 2026-01-31 03146221 ns5:FurtherSpecificReserve2ComponentTotalEquity 2025-01-31 03146221 ns5:RetainedEarningsAccumulatedLosses 2026-01-31 03146221 ns5:RetainedEarningsAccumulatedLosses 2025-01-31 03146221 ns5:ShortLeaseholdAssets ns5:LandBuildings 2025-02-01 2026-01-31 03146221 ns5:PlantMachinery 2025-02-01 2026-01-31 03146221 ns5:FurnitureFittings 2025-02-01 2026-01-31 03146221 ns5:MotorVehicles 2025-02-01 2026-01-31 03146221 ns5:ComputerEquipment 2025-02-01 2026-01-31 03146221 ns5:ShortLeaseholdAssets ns5:LandBuildings 2025-01-31 03146221 ns5:PlantMachinery 2025-01-31 03146221 ns5:FurnitureFittings 2025-01-31 03146221 ns5:ShortLeaseholdAssets ns5:LandBuildings 2026-01-31 03146221 ns5:PlantMachinery 2026-01-31 03146221 ns5:FurnitureFittings 2026-01-31 03146221 ns5:ShortLeaseholdAssets ns5:LandBuildings 2025-01-31 03146221 ns5:PlantMachinery 2025-01-31 03146221 ns5:FurnitureFittings 2025-01-31 03146221 ns5:MotorVehicles 2025-01-31 03146221 ns5:ComputerEquipment 2025-01-31 03146221 ns5:MotorVehicles 2026-01-31 03146221 ns5:ComputerEquipment 2026-01-31 03146221 ns5:MotorVehicles 2025-01-31 03146221 ns5:ComputerEquipment 2025-01-31 03146221 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-01-31 03146221 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-01-31 03146221 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2026-01-31 03146221 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-01-31 03146221 ns5:RetainedEarningsAccumulatedLosses 2025-01-31 03146221 ns5:FurtherSpecificReserve2ComponentTotalEquity 2025-01-31 03146221 ns5:RetainedEarningsAccumulatedLosses 2025-02-01 2026-01-31

REGISTERED NUMBER: 03146221

Unaudited Financial Statements For The Year Ended 31 January 2026

for

Gastec Training & Assessment Centres

Limited

| Gastec Training & Assessment Centres |

| Limited (Registered number: 03146221) |

Contents of the Financial Statements

For The Year Ended 31 January 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Gastec Training & Assessment Centres |

| Limited |

Company Information

For The Year Ended 31 January 2026

| DIRECTORS: | S J Jenkins

| M Jenkins

| SECRETARY: | S J Jenkins

| REGISTERED OFFICE: | Mill House

| 58 Guildford Street

| Chertsey

| Surrey

| KT16 9BE

| REGISTERED NUMBER: | 03146221

| ACCOUNTANTS: | Fuller Spurling

| Mill House

| 58 Guildford Street

| Chertsey

| Surrey

| KT16 9BE

| Gastec Training & Assessment Centres |

| Limited (Registered number: 03146221) |

Balance Sheet

31 January 2026

| 31.1.26 | 31.1.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 5,430 |  | 7,212 |  |

CURRENT ASSETS

Stocks | 5,000 |  | 5,000 |  |

Debtors | 5 | 101,304 |  | 130,207 |  |

Cash at bank and in hand | 15,533 |  | 4,160 |  |

121,837 |  | 139,367 |  |

CREDITORS

Amounts falling due within one year | 6 | 395,840 |  | 284,679 |  |

NET CURRENT LIABILITIES | (274,003 | ) | (145,312 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (268,573 | ) | (138,100 | ) |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (2,858 | ) |

PROVISIONS FOR LIABILITIES | (510 | ) | (235 | ) |

NET LIABILITIES | (269,083 | ) | (141,193 | ) |

CAPITAL AND RESERVES

Called up share capital | 501 |  | 501 |  |

Capital Redemption Reserve | 8 | 502 |  | 502 |  |

Retained earnings | 8 | (270,086 | ) | (142,196 | ) |

SHAREHOLDERS' FUNDS | (269,083 | ) | (141,193 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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.

| Gastec Training & Assessment Centres |

| Limited (Registered number: 03146221) |

Balance Sheet - continued

31 January 2026

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 4 June 2026 and were signed on its behalf by:

S J Jenkins - Director

| Gastec Training & Assessment Centres |

| Limited (Registered number: 03146221) |

Notes to the Financial Statements

For The Year Ended 31 January 2026

1. | STATUTORY INFORMATION

| Gastec Training & Assessment Centres 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.

| Although the balance sheet is overdrawn, the accounts are prepared on a going concern basis as it is the directors' view that the company can meet its obligations for the foreseeable future. The directors will continue to support the company via their directors' loan accounts.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable. Turnover is recognised when training services are provided to customers. Where invoices are issued which cover a period which extends beyond the year end, the relevant proportion is credited to profit and loss account for the period and the amount in advance is carried forward in creditors.

| Tangible fixed assets

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

| Short leasehold | - | 25% on cost or valuation

| Plant and machinery | - | 25% on cost

| Fixtures and fittings | - | 25% on cost

| Training Equipment | - | 33% on cost

| Computer equipment | - | 25% on cost

| Stocks

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

| Financial instruments

| The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

| 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.

| Gastec Training & Assessment Centres |

| Limited (Registered number: 03146221) |

Notes to the Financial Statements - continued

For The Year Ended 31 January 2026

2. | ACCOUNTING POLICIES - continued

| Debtors

| Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

| Cash at bank and in hand

| Cash at bank includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

| Creditors

| Creditors, provisions and accrued costs are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2025 - 10 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures

| Short |  | Plant and |  | and

| leasehold |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 February 2025 | 217,176 |  | 36,138 |  | 82,922 |  |

| Additions | - |  | - |  | 1,700 |  |

| At 31 January 2026 | 217,176 |  | 36,138 |  | 84,622 |  |

| DEPRECIATION

| At 1 February 2025 | 214,106 |  | 36,138 |  | 82,801 |  |

| Charge for year | 2,303 |  | - |  | 485 |  |

| At 31 January 2026 | 216,409 |  | 36,138 |  | 83,286 |  |

| NET BOOK VALUE

| At 31 January 2026 | 767 |  | - |  | 1,336 |  |

| At 31 January 2025 | 3,070 |  | - |  | 121 |  |

| Gastec Training & Assessment Centres |

| Limited (Registered number: 03146221) |

Notes to the Financial Statements - continued

For The Year Ended 31 January 2026

4. | TANGIBLE FIXED ASSETS - continued

| Training |  | Computer |

| Equipment |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 February 2025 | 211,873 |  | 43,195 |  | 591,304 |  |

| Additions | 2,570 |  | 212 |  | 4,482 |  |

| At 31 January 2026 | 214,443 |  | 43,407 |  | 595,786 |  |

| DEPRECIATION

| At 1 February 2025 | 210,920 |  | 40,127 |  | 584,092 |  |

| Charge for year | 1,334 |  | 2,142 |  | 6,264 |  |

| At 31 January 2026 | 212,254 |  | 42,269 |  | 590,356 |  |

| NET BOOK VALUE

| At 31 January 2026 | 2,189 |  | 1,138 |  | 5,430 |  |

| At 31 January 2025 | 953 |  | 3,068 |  | 7,212 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.1.26 |  | 31.1.25

£ | £ |

| Trade debtors | 63,961 |  | 89,511 |  |

| Other debtors | 11,927 |  | 11,927 |  |

| Tax | - |  | 6,673 |  |

| Prepayments | 25,416 |  | 22,096 |  |

101,304 |  | 130,207 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.1.26 |  | 31.1.25

£ | £ |

| Bank loans and overdrafts | 63,651 |  | 66,200 |  |

| Trade creditors | 17,598 |  | 9,283 |  |

| Social security and other taxes | 6,836 |  | 6,220 |  |

| VAT | 20,914 |  | 2,035 |  |

| Other creditors | 82,619 |  | 67,183 |  |

| Directors' current accounts | 158,822 |  | 108,058 |  |

| Accrued expenses | 45,400 |  | 25,700 |  |

395,840 |  | 284,679 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.1.26 |  | 31.1.25

£ | £ |

| Bank loans - 2-5 years | - |  | 2,858 |  |

| Gastec Training & Assessment Centres |

| Limited (Registered number: 03146221) |

Notes to the Financial Statements - continued

For The Year Ended 31 January 2026

8. | RESERVES

| Capital |

| Retained |  | Redemption |

| earnings |  | Reserve |  | Totals

£ | £ | £ |

| At 1 February 2025 | (142,196 | ) | 502 |  | (141,694 | ) |

| Deficit for the year | (127,890 | ) | (127,890 | ) |

| At 31 January 2026 | (270,086 | ) | 502 |  | (269,584 | ) |