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REGISTERED NUMBER: 00977549 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Liquid Gas UK Ltd

Liquid Gas UK Ltd (Registered number: 00977549)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Abridged Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Liquid Gas UK Ltd

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | A D Elliott

| C J Hickman

| H S Illingworth

| P Turner

| N C Carter

| G Webb

| I J Trevor

| R Lopes

| R M Drury

| P B Bywater

| T J Davies

| A S Dziamarski

| SECRETARY: | C J Hickman

| REGISTERED OFFICE: | Camden House

| 201 Warwick Road

| Kenilworth

| CV8 1TH

| REGISTERED NUMBER: | 00977549 (England and Wales)

| ACCOUNTANTS: | A D Accounts Limited

| Rural Enterprise Centre

| Vincent Carey Road

| Rotherwas

| Hereford

| Herefordshire

| HR2 6FE

| BANKERS: | National Westminster Bank Plc

| 11 High Street

| Ringwood

| Hampshire

| BH24 1BA

Liquid Gas UK Ltd (Registered number: 00977549)

Abridged Balance Sheet

31 December 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 243 |  |

CURRENT ASSETS

Debtors | 307,962 |  | 265,746 |  |

Cash at bank | 1,230,930 |  | 1,313,399 |  |

1,538,892 |  | 1,579,145 |  |

CREDITORS

Amounts falling due within one year | (1,227,881 | ) | (1,167,275 | ) |

NET CURRENT ASSETS | 311,011 |  | 411,870 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 311,011 |  | 412,113 |  |

RESERVES

Retained earnings | 6 | 311,011 |  | 412,113 |  |

311,011 |  | 412,113 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 June 2026 and were signed on its behalf by:

C J Hickman - Director

Liquid Gas UK Ltd (Registered number: 00977549)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Liquid Gas UK Ltd is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Going concern |

| The going concern basis of accounting has been applied, this is considered to be appropriate by the directors as there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.

| Turnover

| The turnover in the profit and loss account represents amounts receivable during the year, exclusive of Value Added Tax. Subscription income is recognised in the year to which the subscriptions relate. Approved installer inspection income is recognised once the inspection has been completed and is deferred over the one year period to which it relates. Income derived from the sale of Codes of Practice is recognised when the codes have been sent to the customer.

| Tangible fixed assets

| Tangible fixed assets are measured at cost, net of depreciation and any impairment losses.

| It is the company's policy to capitalise items if their individual value is £1,000 or more.

| Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

| Fixtures, fittings and equipment |  | 15% Reducing balance |  |

| The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charges to profit and loss.

Liquid Gas UK Ltd (Registered number: 00977549)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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 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.

| Basic financial assets |

| Basic financial assets, which include trade and other debtors and cash and bank balances, are intitially measured at transaction price including transaction cost and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the financial asset is measured at the present value of the future receipts discounted at a market rate of interest.

| Classification of 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 deducting all of its liabilities.

| Basic financial liabilities |

| Basic financial liabilities, including trade and other creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

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

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Liquid Gas UK Ltd (Registered number: 00977549)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Foreign currencies

| Transactions in currencies other than the functional currency (foreign currency) are initially recorded at the exchange rate prevailing on the date of the transaction.

| Monetary assets and liabilities denominated in foreign currencies are translated at the rate of exchange ruling at the reporting date. Non-monetary assets and liabilities denominated in foreign currencies are translated at the rate ruling at the date or the transaction, or, if the asset or liability is measured at fair value, the rate when that fair value was determined.

| All translation differences are taken to profit or loss, except to the extent that they relate to gains or losses on non-monetary items recognised in other comprehensive income, when the related translation gain or loss is also recognised in other comprehensive income.

| Employee benefits

| The costs of short-term employee benefits are recognised as a liability and an expense.

| The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

| Investments

| Current asset investments are valued at the initial capital investment plus a provision for interest accumulating on the balance until maturity.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2024 - 7 ) .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 4,558 |  |

| DEPRECIATION

| At 1 January 2025 | 4,315 |  |

| Charge for year | 243 |  |

| At 31 December 2025 | 4,558 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | 243 |  |

5. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | - |  | 1,680 |  |

Liquid Gas UK Ltd (Registered number: 00977549)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

6. | RESERVES

| Retained

| earnings

£ |

| At 1 January 2025 | 412,113 |  |

| Deficit for the year | (101,102 | ) |

| At 31 December 2025 | 311,011 |  |

7. | MEMBERS LIABILITY

| The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.

| Under the provisions of the association's memorandum of association, only full board members have any rights or liabilities as contributors in the event of winding up the company. Their liability is limited to £1 each. During the year there were 12 full board members (2024 - 12).