I'm currently looking for new headphones as mine broke not long ago. I don't need one to have a mic as I have a microphone already. I've been looking everywhere for the best one and everywhere has different answers. My preference is a good bass and surround sound for gaming. Budget £110/£140
You see different answers because there is no "best" when it comes to subjective things like audio. 10 different people can have 10 different favorite headphones and even then there may not be a best out of those, just different sounding but still good.
All you can get is more opinions from more people and maybe sort out which agree on a set the most. Surround sound for headphones does not really exist since they use two speakers for audio, it's all done with a virtual sound-stage. At the top end of your budget the most common recommendation is the Philips Fidelio X2, the new version is the X2HR. I also like the SHP9500 which is almost half the price but not quite as good.