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Company Registration No. SC494580 (Scotland)
Mark Kelly Gas Services Ltd Unaudited accounts for the year ended 31 January 2026
Mark Kelly Gas Services Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Mark Kelly Gas Services Ltd Company Information for the year ended 31 January 2026
Directors
Mr Mark Kelly Mrs Tania Kelly
Company Number
SC494580 (Scotland)
Registered Office
5 Mayfield Grove Stevenston Ayrshire KA20 4AH Scotland
Accountants
McKinnon & Co Ltd ACPA 35 Newmarket Street Ayr Ayrshire KA7 1LL
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Mark Kelly Gas Services Ltd Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
25,490 
18,994 
Current assets
Inventories
360 
313 
Cash at bank and in hand
60,886 
70,608 
61,246 
70,921 
Creditors: amounts falling due within one year
5
(2,850)
(5,652)
Net current assets
58,396 
65,269 
Total assets less current liabilities
83,886 
84,263 
Creditors: amounts falling due after more than one year
6
(172)
(7,651)
Net assets
83,714 
76,612 
Capital and reserves
Called up share capital
600 
600 
Profit and loss account
83,114 
76,012 
Shareholders' funds
83,714 
76,612 
For the year ending 31 January 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 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 of Directors and authorised for issue on 14 August 2026 and were signed on its behalf by
Mr Mark Kelly Director Company Registration No. SC494580
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Mark Kelly Gas Services Ltd Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Mark Kelly Gas Services Ltd is a private company, limited by shares, registered in Scotland, registration number SC494580. The registered office is 5 Mayfield Grove, Stevenston, Ayrshire, KA20 4AH, Scotland.
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
Depreciation charged at 20%
Motor vehicles
Depreciation charged at 20%
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2025
1,476 
27,000 
28,476 
Additions
- 
27,589 
27,589 
Disposals
- 
(23,000)
(23,000)
At 31 January 2026
1,476 
31,589 
33,065 
Depreciation
At 1 February 2025
1,202 
8,280 
9,482 
Charge for the year
55 
6,318 
6,373 
On disposals
- 
(8,280)
(8,280)
At 31 January 2026
1,257 
6,318 
7,575 
Net book value
At 31 January 2026
219 
25,271 
25,490 
At 31 January 2025
274 
18,720 
18,994 
- 5 -
Mark Kelly Gas Services Ltd Notes to the Accounts for the year ended 31 January 2026
5
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Trade creditors
1,920 
1,920 
Taxes and social security
930 
3,732 
2,850 
5,652 
6
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Loans from directors
172 
7,651 
7
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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