ACCOUNTS - Final Accounts preparation

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

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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.

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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.

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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.

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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.

Employees

The average monthly number of employees, including directors, during the period was 1.

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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

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BLUE 8 GAS SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

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

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