Gasdesign Utilities Ltd Accounts






Gasdesign Utilities Ltd

	Company No. 05533113
		Information for Filing with The Registrar
		31 March 2026

The Directors present their report and the accounts for the year ended 31 March 2026.

Principal activities
The principal activity of the company during the year under review was Utility Installation Design.




Directors

The Directors who served at any time during the year were as follows:

A. Ginn
J. Richards
M. Richards
S. Richards






































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

S. Richards
Director
07 September 2026

at	31 March 2026
Company No.		05533113	Notes	2026	2025
				£	£
Fixed assets

	Tangible assets		4	24,205	24,068
	Investment property		5	1,369,620	1,267,498
	Investments		6	37,413	36,426
				1,431,238	1,327,992
Current assets

	Debtors		7	173,846	105,305

	Cash at bank and in hand			1,021,684	1,026,153
				1,195,530	1,131,458
Creditors: Amount falling due within one year			8	(200,800)	(115,238)
Net current assets				994,730	1,016,220
Total assets less current liabilities				2,425,968	2,344,212




Net assets				2,425,968	2,344,212

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		10	2,425,868	2,344,112

Total equity				2,425,968	2,344,212



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 March 2026 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 07 September 2026 and signed on its behalf by:
S. Richards
Director
07 September 2026

for the year ended 31 March 2026

General information

Gasdesign Utilities Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 05533113

Its registered office is:

20 Broad Street

Whittlesey

Peterborough

PE7 1HA

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• 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 economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

15% Reducing Balance

Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other 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.

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	9	9

4	Tangible fixed assets
			Plant and machinery	Total
			£	£
		Cost or revaluation
		At 1 April 2025	76,047	76,047
		Additions	3,984	3,984



		At 31 March 2026	80,031	80,031
		Depreciation
		At 1 April 2025	51,979	51,979
		Charge for the year	3,847	3,847



		At 31 March 2026	55,826	55,826
		Net book values
		At 31 March 2026	24,205	24,205
		At 31 March 2025	24,068	24,068

5	Investment property
			Freehold Investment Property
			£
		Valuation
		At 1 April 2025	1,267,498
		Additions	102,122


		At 31 March 2026	1,369,620

6	Investments
			Other investments	Total
			£	£
		Cost or valuation
		At 1 April 2025	36,426	36,426
		Additions	987	987


		At 31 March 2026	37,413	37,413
		Provisions/Impairment





		Net book values
		At 31 March 2026	37,413	37,413
		At 31 March 2025	36,426	36,426

7	Debtors
			2026	2025
			£	£
		Trade debtors	173,846	103,055






		Prepayments and accrued income	-	2,250
			173,846	105,305

8	Creditors:
		amounts falling due within one year
			2026	2025
			£	£






		Taxes and social security	196,075	110,196
		Loans from directors	481	546
		Other creditors	1,262	1,247
		Accruals and deferred income	2,982	3,249
			200,800	115,238

Share Capital

On the 29th January 2026, the 100 Ordinary Shares of £1 each were subdivided in 100 Ordinary A 50p shares and 100 Ordinary B 50p shares.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

11	Dividends
			2026	2025
			£	£
		Dividends for the period:
		Dividends paid in the period	309,500	352,200

			309,500	352,200

		Dividends by type:

		Equity dividends	309,500	352,200
			309,500	352,200