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Company Registration No. 11112496 (England and Wales)
Gaspect LTD Unaudited accounts for the year ended 31 December 2025
Gaspect LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Gaspect LTD Company Information for the year ended 31 December 2025
Director
Darren Kevin Shelton
Company Number
11112496 (England and Wales)
Registered Office
48 Arlington Way Dalton Huddersfield HD5 9TF
Accountants
Karen Trunkwald T/A Karen's Business Services 6 Huddersfield Road Meltham Holmfirth HD9 4AE
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Gaspect LTD Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
61,406 
62,910 
Current assets
Inventories
22,750 
23,700 
Debtors
5
21,916 
33,846 
Cash at bank and in hand
124,012 
33,295 
168,678 
90,841 
Creditors: amounts falling due within one year
6
11,684 
(5,241)
Net current assets
180,362 
85,600 
Total assets less current liabilities
241,768 
148,510 
Creditors: amounts falling due after more than one year
7
(26,076)
- 
Net assets
215,692 
148,510 
Capital and reserves
Profit and loss account
215,692 
148,510 
Shareholders' funds
215,692 
148,510 
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 June 2026 and were signed on its behalf by
Darren Kevin Shelton Director Company Registration No. 11112496
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Gaspect LTD Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Gaspect LTD is a private company, limited by shares, registered in England and Wales, registration number 11112496. The registered office is 48 Arlington Way, Dalton, Huddersfield, HD5 9TF.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% Reducing balance method
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2025
32,405 
75,428 
3,677 
333 
111,843 
Additions
14,032 
- 
2,395 
- 
16,427 
At 31 December 2025
46,437 
75,428 
6,072 
333 
128,270 
Depreciation
At 1 January 2025
10,833 
36,170 
1,771 
159 
48,933 
Charge for the year
7,445 
9,815 
645 
26 
17,931 
At 31 December 2025
18,278 
45,985 
2,416 
185 
66,864 
Net book value
At 31 December 2025
28,159 
29,443 
3,656 
148 
61,406 
At 31 December 2024
21,572 
39,258 
1,906 
174 
62,910 
- 5 -
Gaspect LTD Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
4,744 
3,850 
Trade debtors
14,706 
23,913 
Other debtors
2,466 
6,083 
21,916 
33,846 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
3,323 
6,506 
Taxes and social security
(15,007)
371 
Loans from directors
- 
(1,636)
(11,684)
5,241 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Taxes and social security
26,076 
- 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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