For the financial year ended 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

Gas App UK Limited is a private company limited by shares incorporated in England and Wales. The registered office is Shakespeare Buildings, 26 Cradley Road, Cradley Heath, West Midlands, B64 6AG.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Sponsorship subscriptions are recognised on a pro rata basis over the term of the sponsorship.

Finance subscriptions are recognised on a pro rata basis, calculated 365 days from the date of the invoice.

The following assets and liabilities are classified as financial instruments – trade debtors, trade creditors, bank loans and directors’ loans.

Directors’ loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of cash or other consideration expected to be paid or received.

The tax expense represents the sum of the tax currently payable and deferred tax.

The average monthly number of persons (including directors) employed by the company during the year was:

Gas App UK Limited and Plumb App UK limited are 100% wholly owned subsidiaries of PG UK Holdings Limited.

In the year, dividends of £200,000 (£100,000 - 2025) were paid to the parent company. As of 31 May 2026, an amount of £119,792 was owed by Gas App UK Limited to PG UK Holdings Limited.

The ultimate parent company is PG UK Holdings Limited, a company registered in England and Wales.