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Registered number: 16051124 BLUE 8 GAS SERVICES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 OCTOBER 2025
BLUE 8 GAS SERVICES LIMITED REGISTERED NUMBER: 16051124 BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Intangible assets |  |  | 3,006
Tangible assets | 5 |  | 22,904
|  |  | 25,910
Current assets |  |  |
Debtors: amounts falling due within one year | 6 | 3,986 |
Cash at bank and in hand | 7 | 19,539 |
|  | 23,525 |
Creditors: amounts falling due within one year | 8 | (49,038) |
Net current (liabilities)/assets |  |  | (25,513)
Total assets less current liabilities |  |  | 397
Net assets |  |  | 397
Capital and reserves |  |  |
Called up share capital |  |  | 1
Profit and loss account |  |  | 396
|  |  | 397
Page 1
BLUE 8 GAS SERVICES LIMITED REGISTERED NUMBER: 16051124 BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. 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. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 July 2026.
D Dale
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
BLUE 8 GAS SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 OCTOBER 2025 1.Accounting policies
| 1.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 1.2 | Going concern
The company had net current liabilities at 31 October 2025 of £25,513. However the director is of the opinion that the company has and will continue to have the support of its creditors for the foreseeable future. In the light of this factor, the director considers it appropriate to adopt the going concern basis in preparation of these financial statements.
| 1.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
BLUE 8 GAS SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 OCTOBER 2025 1.Accounting policies (continued)
| 1.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 1.5 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of Income and Retained Earnings over its useful economic life. Other intangible assets Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 1.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 20% | Reducing balance
|  |  |  | Motor vehicles | - | 20% | Reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 4
BLUE 8 GAS SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 OCTOBER 2025 1.Accounting policies (continued)
| 1.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 1.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 1.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
2. | General information
Blue 8 Gas Services Limited is a private limited company incorporated in England and Wales. The Registered Office is 4 Chester Court, Chester Hall Lane, Basildon, Essex. SS14 3WR.
3. | Employees
| The average monthly number of employees, including directors, during the period was 1.
Page 5
BLUE 8 GAS SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 OCTOBER 2025
4. | Intangible assets
|  | Website | Goodwill | Total
|  | £ | £ | £
| Cost |  |  |
| Additions | 900 | 2,750 | 3,650
| At 31 October 2025 | 900 | 2,750 | 3,650
| Amortisation |  |  |
| Charge for the period on owned assets | 94 | 550 | 644
| At 31 October 2025 | 94 | 550 | 644
| Net book value |  |  |
| At 31 October 2025 | 806 | 2,200 | 3,006
5. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| Additions | 15,570 | 13,000 | 28,570
| At 31 October 2025 | 15,570 | 13,000 | 28,570
| Depreciation |  |  |
| Charge for the period on owned assets | 3,066 | 2,600 | 5,666
| At 31 October 2025 | 3,066 | 2,600 | 5,666
| Net book value |  |  |
| At 31 October 2025 | 12,504 | 10,400 | 22,904
Page 6
BLUE 8 GAS SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 OCTOBER 2025
6. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Trade debtors | 2,094
| Prepayments and accrued income | 1,892
|  | 3,986
7. | Cash and cash equivalents
|  |  |  |  | 2025
|  |  |  |  | £
| Cash at bank and in hand | 19,539
|  | 19,539
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Trade creditors | 1,599
| Corporation tax | 406
| Other taxation and social security | 4,925
| Other creditors | 40,768
| Accruals and deferred income | 1,340
|  | 49,038
Page 7