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COMPANY REGISTRATION NUMBER: 08678119

Gaserve London Ltd

Filleted Unaudited Financial Statements

For the year ended

30 September 2025

Gaserve London Ltd

Statement of Financial Position

30 September 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 4,621 | 6,161

Current assets

Stocks | 1,780 | 1,750
Cash at bank and in hand | 36,167 | 29,070
| -------- | --------
| 37,947 | 30,820

Creditors: amounts falling due within one year | 6 | 13,729 | 12,889
| -------- | --------
Net current assets | 24,218 | 17,931
| -------- | --------
Total assets less current liabilities | 28,839 | 24,092

Creditors: amounts falling due after more than one year | 7 | 241 | 3,142
| -------- | --------
Net assets | 28,598 | 20,950
| -------- | --------

Capital and reserves

Called up share capital | 1 | 1
Profit and loss account | 28,597 | 20,949
| -------- | --------
Shareholder funds | 28,598 | 20,950
| -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
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.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Gaserve London Ltd

Statement of Financial Position (continued)

30 September 2025
These financial statements were approved by the board of directors and authorised for issue on 22 June 2026 , and are signed on behalf of the board by:

P Collier |
Director |

Company registration number: 08678119

Gaserve London Ltd

Notes to the Financial Statements

Year ended 30 September 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 5 Birchen Grove, London, NW9 8RT.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures and fittings | - | 25% reducing balance
| Motor vehicles | - | 25% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
4. Employee numbers
The average number of persons employed by the company during the year amounted to Nil (2024: 2 ).
5. Tangible assets

| Fixtures and fittings | Motor vehicles | Total
| £ | £ | £
Cost |  |  |
At 1 October 2024 | 873 | 14,605 | 15,478
Disposals | ( 873) | – | ( 873)
| ---- | -------- | --------
At 30 September 2025 | – | 14,605 | 14,605
| ---- | -------- | --------
Depreciation |  |  |
At 1 October 2024 | 873 | 8,444 | 9,317
Charge for the year | – | 1,540 | 1,540
Disposals | – | ( 873) | ( 873)
| ---- | -------- | --------
At 30 September 2025 | 873 | 9,111 | 9,984
| ---- | -------- | --------
Carrying amount |  |  |
At 30 September 2025 | ( 873) | 5,494 | 4,621
| ---- | -------- | --------
At 30 September 2024 | – | 6,161 | 6,161
| ---- | -------- | --------

6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | – | 739
Corporation tax | 4,502 | 4,387
Social security and other taxes | 2,163 | 683
Other creditors | 7,064 | 7,080
| -------- | --------
| 13,729 | 12,889
| -------- | --------

7. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Other creditors | 241 | 3,142
| ---- | -------

8. Director's advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Advances/ (credits) to the director | Balance outstanding
|  | £ | £ | £
| P Collier | ( 2,790) | 26 | ( 2,764)
|  | ------- | ---- | -------

| 2024
|  | Balance brought forward | Advances/ (credits) to the director | Balance outstanding
|  | £ | £ | £
| P Collier | ( 12,415) | 9,625 | ( 2,790)
|  | -------- | ------- | -------

9. Related party transactions
Dividends totalling £10,000 (2024 - nil) were paid in the year in respect of shares held by the company's directors.