IRIS Accounts Production v26.1.10.61 01497766 director 1.4.25 31.3.26 31.3.26 29.6.26 false true false false true true false Auditors Opinion Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 01497766 2025-03-31 01497766 2026-03-31 01497766 2025-04-01 2026-03-31 01497766 2024-03-31 01497766 2024-04-01 2025-03-31 01497766 2025-03-31 01497766 ns15:EnglandWales 2025-04-01 2026-03-31 01497766 ns14:PoundSterling 2025-04-01 2026-03-31 01497766 ns10:Director1 2025-04-01 2026-03-31 01497766 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 01497766 ns10:SmallEntities 2025-04-01 2026-03-31 01497766 ns10:Audited 2025-04-01 2026-03-31 01497766 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 01497766 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 01497766 ns10:FullAccounts 2025-04-01 2026-03-31 01497766 ns10:OrdinaryShareClass1 2025-04-01 2026-03-31 01497766 ns10:RegisteredOffice 2025-04-01 2026-03-31 01497766 ns5:CurrentFinancialInstruments 2026-03-31 01497766 ns5:CurrentFinancialInstruments 2025-03-31 01497766 ns5:ShareCapital 2026-03-31 01497766 ns5:ShareCapital 2025-03-31 01497766 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 01497766 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 01497766 ns5:PlantMachinery 2025-03-31 01497766 ns5:PlantMachinery 2025-04-01 2026-03-31 01497766 ns5:PlantMachinery 2026-03-31 01497766 ns5:PlantMachinery 2025-03-31 01497766 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 01497766 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 01497766 ns5:WithinOneYear 2026-03-31 01497766 ns5:WithinOneYear 2025-03-31 01497766 ns5:BetweenOneFiveYears 2026-03-31 01497766 ns5:BetweenOneFiveYears 2025-03-31 01497766 ns5:AllPeriods 2026-03-31 01497766 ns5:AllPeriods 2025-03-31 01497766 ns5:DeferredTaxation 2025-03-31 01497766 ns5:DeferredTaxation 2025-04-01 2026-03-31 01497766 ns5:DeferredTaxation 2026-03-31 01497766 ns10:OrdinaryShareClass1 2026-03-31 01497766 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 01497766 ns5:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31

REGISTERED NUMBER: 01497766 (England and Wales)

| Financial Statements for the Year Ended 31 March 2026 |

| for |

| Witt Gas Techniques Limited |

| Witt Gas Techniques Limited (Registered number: 01497766) |

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Witt Gas Techniques Limited |

Company Information

for the Year Ended 31 March 2026

| DIRECTOR: | Dr R Benning

| REGISTERED OFFICE: | Unit 7 Burtonwood Industrial Centre

| Burtonwood

| Warrington

| Cheshire

| WA5 4HX

| REGISTERED NUMBER: | 01497766 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Janine Boyo BFP FCA MAAT

| AUDITORS: | Voisey & Co LLP

| 8 Winmarleigh Street

| Warrington

| Cheshire

| WA1 1JW

| Witt Gas Techniques Limited (Registered number: 01497766) |

Balance Sheet

31 March 2026

| 31.3.26 | 31.3.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 38,682 |  | 49,671 |  |

CURRENT ASSETS

Stocks | 6 | 277,977 |  | 292,335 |  |

Debtors | 7 | 202,671 |  | 206,321 |  |

Cash at bank | 891,202 |  | 1,192,454 |  |

1,371,850 |  | 1,691,110 |  |

CREDITORS

Amounts falling due within one year | 8 | 543,469 |  | 1,168,645 |  |

NET CURRENT ASSETS | 828,381 |  | 522,465 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 867,063 |  | 572,136 |  |

PROVISIONS FOR LIABILITIES | 10 | 9,671 |  | 12,418 |  |

NET ASSETS | 857,392 |  | 559,718 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 40,000 |  | 40,000 |  |

Retained earnings | 12 | 817,392 |  | 519,718 |  |

SHAREHOLDERS' FUNDS | 857,392 |  | 559,718 |  |

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 June 2026 and were signed by:

Dr R Benning - Director

| Witt Gas Techniques Limited (Registered number: 01497766) |

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Witt Gas Techniques Limited 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Monetary amounts in these financial statements are rounded to the nearest £.

| The principal accounting policies adopted are set out below.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Significant judgements and key sources of estimation uncertainty

| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

| The key assumptions concerning the future and other key sources of estimation include uncertainties at the reporting date, which may have a risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial periods, are discussed below.

| Management do not consider the company to have any significant accounting judgements or key sources of estimation uncertainty.

| Going concern

| At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

| Witt Gas Techniques Limited (Registered number: 01497766) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Turnover

| Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

| Sale of goods

| - 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 te consideration due under the transaction; and

| - The costs incurred or to be incurred in respect of the transaction can be measured reliably.

| Sale of Services

| Revenue for services rendered is recorded in the income statement on the basis of the percentage of completion at the balance sheet reference date

| Tangible fixed assets

| Tangible fixed assets are stated at cost. The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset. and is credited or charged to profit or loss.

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant & Machinery - 33% on cost, 25% on cost and 15% on cost

| Impairment of fixed assets

| At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

| Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

| If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

| At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

| Witt Gas Techniques Limited (Registered number: 01497766) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Foreign exchange

| Transactions in currencies other than the functional currency (foreign currency) are initially recorded at the exchange rate prevailing on the date of the transaction.

| Monetary assets and liabilities denominated in foreign currencies are translated at the rate of exchange ruling at the reporting date. Non-monetary assets and liabilities denominated in foreign currencies are translated at the rate ruling at the date of the transaction, or, if the asset or liability is measured at fair value, the rate when that fair value was determined.

| All translation differences are taken to profit or loss, except to the extent that they relate to gains or losses on non-monetary items recognised in other comprehensive income, when the related translation gain or loss is also recognised in other comprehensive income.

| Leases

| An Operating lease is a lease agreement where the significant risks and rewards have not been transferred to the lessee. For operating lease agreements, lease payments are recognised as expenses on a straight line basis over the lease period.

| Rentals payable under operating leases. including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

| Witt Gas Techniques Limited (Registered number: 01497766) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution scheme. The amount charged to the profit and loss account in respect of pension costs and other post retirement benefits is the contributions payable in the year. Differences between contributions payable in the year and contributions actually paid are recognised as either accruals or prepayments in the balance sheet.

| Employee benefits

| The costs of short-term employee benefits are recognised as a liability and an expense. unless those costs are required to be recognised as part of the cost of stock or fixed assets.

| The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

| Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

| Cash and cash equivalents

| Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with bank, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the net asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised costs using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Witt Gas Techniques Limited (Registered number: 01497766) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Other financial assets

| Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publically traded and whose fair values cannot be measured reliably are measured at cost less impairment.

| Impairment of financial assets

| Financial assets, other than those held at fair value through profit or loss, are assessed for indicators of impairment at each reporting end date.

| Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.

| Derecognition of financial assets

| Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Derecognition of financial liabilities

| Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.

| Equity instruments

| Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2025 - 9 ) .

| Witt Gas Techniques Limited (Registered number: 01497766) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

4. | AUDITORS' REMUNERATION

| 31.3.26 |  | 31.3.25

£ | £ |

| Fees payable to the company's auditors for the audit of the company's financial statements | 10,080 |  | 9,600 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

£ |

| COST

| At 1 April 2025 | 240,544 |  |

| Additions | 7,001 |  |

| Disposals | (4,583 | ) |

| At 31 March 2026 | 242,962 |  |

| DEPRECIATION

| At 1 April 2025 | 190,873 |  |

| Charge for year | 17,631 |  |

| Eliminated on disposal | (4,224 | ) |

| At 31 March 2026 | 204,280 |  |

| NET BOOK VALUE

| At 31 March 2026 | 38,682 |  |

| At 31 March 2025 | 49,671 |  |

6. | STOCKS

| 31.3.26 |  | 31.3.25

£ | £ |

| Stocks | 277,977 |  | 292,335 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Trade debtors | 178,932 |  | 164,755 |  |

| Prepayments and accrued income | 23,739 |  | 41,566 |  |

202,671 |  | 206,321 |  |

| Witt Gas Techniques Limited (Registered number: 01497766) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Trade creditors | 73,415 |  | 147,751 |  |

| Amounts owed to group undertakings | 110,889 |  | 609,395 |  |

| Tax | 40,220 |  | 49,785 |  |

| Social security and other taxes | 113,505 |  | 112,634 |  |

| Other creditors | - |  | 39,538 |  |

| Directors' current accounts | 190,642 |  | 195,518 |  |

| Accruals and deferred income | 14,798 |  | 14,024 |  |

543,469 |  | 1,168,645 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 31.3.26 |  | 31.3.25

£ | £ |

| Within one year | 27,222 |  | 39,062 |  |

| Between one and five years | 49,055 |  | 21,731 |  |

76,277 |  | 60,793 |  |

10. | PROVISIONS FOR LIABILITIES

| 31.3.26 |  | 31.3.25

£ | £ |

| Deferred tax | 9,671 |  | 12,418 |  |

| Deferred |

| tax |

£ |

| Balance at 1 April 2025 | 12,418 |  |

| Utilised during year | (2,747 | ) |

| Short term timing differences |

| Balance at 31 March 2026 | 9,671 |  |

| The deferred tax liability set out above is expected to reverse within the foreseeable future and relates to accelerated capital allowances that are expected to mature over the life of the related assets, as well as short term timing differences.

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.26 |  | 31.3.25

| value: | £ | £ |

| 40,000 | Ordinary | £1 | 40,000 |  | 40,000 |  |

| Witt Gas Techniques Limited (Registered number: 01497766) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

12. | RESERVES

| Retained

| earnings

£ |

| At 1 April 2025 | 519,718 |  |

| Profit for the year | 297,674 |  |

| At 31 March 2026 | 817,392 |  |

13. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Janine Boyo BFP FCA MAAT (Senior Statutory Auditor)

| for and on behalf of Voisey & Co LLP

14. | PENSION COMMITMENTS

| The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

| At 31 March 2026, the amounts included in creditors for contributions payable to the fund were £nil (2025: £2,494).

15. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| Amounts included in creditors at 31 March 2026 in relation to the director's loan account is an amount of £190,642 (2025: £232,562).

16. | ULTIMATE CONTROLLING PARTY

| The immediate and ultimate controlling party of the company is Witt GmbH & Co Holding and Handels-KG which is a Limited Partnership registered in Germany. There are no consolidated accounts produced of which this company is included.