REGISTERED NUMBER: 12150960 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

Comgas Services Uk Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTORS:

L C Jones

S Straw

REGISTERED OFFICE:

Unit 1

Riverside Park Estate

Dogflud Way

Farnham

Surrey

GU9 7UG

REGISTERED NUMBER:

12150960 (England and Wales)

ACCOUNTANTS:

ansteybond

1 Charterhouse Mews

London

EC1M 6BB

FIXED ASSETS

Tangible assets

4

91,180

57,488

CURRENT ASSETS

Stocks

5

1,500

1,500

Debtors

6

210,673

305,519

Cash at bank

7

136,287

205,792

348,460

512,811

CREDITORS

Amounts falling due within one year

8

(209,792

)

(284,150

)

NET CURRENT ASSETS

138,668

228,661

TOTAL ASSETS LESS CURRENT LIABILITIES

229,848

286,149

CREDITORS

Amounts falling due after more than one year

9

(40,224

)

(56,717

)

NET ASSETS

189,624

229,432

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

189,622

229,430

189,624

229,432

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 August 2026 and were signed on its behalf by:

L C Jones - Director

1.	STATUTORY INFORMATION

Comgas Services Uk Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Presentational Currency

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

Going Concern

The directors are confident that the Company has adequate resources to continue its operational existence for the foreseeable future and meet its ongoing financial obligations.

Therefore the Directors continue to adopt the going concern basis of accounting in preparing the annual financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery - 25% Straight line

Computer - 33% Straight line

Motor vehicles - 20% Straight line

Office equipment - 20% Straight line

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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Trade and other 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.

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.

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.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 September 2024

48,891

50,421

617

99,929

Additions

-

55,985

-

55,985

At 31 August 2025

48,891

106,406

617

155,914

DEPRECIATION

At 1 September 2024

24,455

17,647

339

42,441

Charge for year

10,908

11,262

123

22,293

At 31 August 2025

35,363

28,909

462

64,734

NET BOOK VALUE

At 31 August 2025

13,528

77,497

155

91,180

At 31 August 2024

24,436

32,774

278

57,488

5.

STOCKS

31.8.25

31.8.24

£

£

Stocks

1,500

1,500

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

174,309

269,902

Other debtors

36,364

34,804

Prepayments

-

813

210,673

305,519

7.	CASH AT BANK

31.8.25

31.8.24

£

£

Bank account no. 1

136,287

205,792

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

14,430

15,754

Trade creditors

60,888

61,005

Tax

41,714

97,056

VAT

37,753

47,954

Other creditors

547

37

Directors' current accounts

6,149

676

Accruals and deferred income

48,311

61,668

209,792

284,150

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Other loans - 2-5 years

40,224

56,717

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

As at the balance sheet date, there is an amount of £8 (2024: £621), owed to Mr S Straw, director of the company.

As at the balance sheet date, there is an amount of £6,142 (2024: £55), owed to Mr L Jones, director of the company.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Comgas Services Uk Ltd for the year ended 31 August 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Comgas Services Uk Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Comgas Services Uk Ltd and state those matters that we have agreed to state to the Board of Directors of Comgas Services Uk Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Comgas Services Uk Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Comgas Services Uk Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Comgas Services Uk Ltd. You consider that Comgas Services Uk Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Comgas Services Uk Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

ansteybond

1 Charterhouse Mews

London

EC1M 6BB

31 August 2026