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REGISTERED NUMBER: 05025227 (England and Wales)















Fireplaces & Heating Direct Limited

Unaudited Financial Statements For The Year Ended 31 January 2023






Fireplaces & Heating Direct Limited (Registered number: 05025227)






Contents of the Financial Statements
For The Year Ended 31 January 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Fireplaces & Heating Direct Limited

Company Information
For The Year Ended 31 January 2023







DIRECTOR: K M Whelan





SECRETARY:





REGISTERED OFFICE: The Strawbarn
Meppershall Road
Shillington
Hitchin
Hertfordshire
SG5 3PF





REGISTERED NUMBER: 05025227 (England and Wales)





ACCOUNTANTS: Premier Accountancy
The Straw Barn
Upton End Business Park
Meppershall Road
Shillington
Bedfordshire
SG5 3PF

Fireplaces & Heating Direct Limited (Registered number: 05025227)

Balance Sheet
31 January 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 3 7,069 9,133

CURRENT ASSETS
Debtors 4 427,173 426,304
Cash at bank 42,174 33,999
469,347 460,303
CREDITORS
Amounts falling due within one year 5 47,978 37,003
NET CURRENT ASSETS 421,369 423,300
TOTAL ASSETS LESS CURRENT
LIABILITIES

428,438

432,433

PROVISIONS FOR LIABILITIES 1,343 2,245
NET ASSETS 427,095 430,188

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 427,094 430,187
427,095 430,188

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Fireplaces & Heating Direct Limited (Registered number: 05025227)

Balance Sheet - continued
31 January 2023


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 18 October 2023 and were signed by:





K M Whelan - Director


Fireplaces & Heating Direct Limited (Registered number: 05025227)

Notes to the Financial Statements
For The Year Ended 31 January 2023

1. STATUTORY INFORMATION

Fireplaces & Heating Direct 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.

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.

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

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.

Fireplaces & Heating Direct Limited (Registered number: 05025227)

Notes to the Financial Statements - continued
For The Year Ended 31 January 2023

3. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2022
and 31 January 2023 59,174
DEPRECIATION
At 1 February 2022 50,041
Charge for year 2,064
At 31 January 2023 52,105
NET BOOK VALUE
At 31 January 2023 7,069
At 31 January 2022 9,133

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 12,373 12,373
Other debtors 414,800 413,931
427,173 426,304

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 2,375 2,374
Taxation and social security 674 2,332
Other creditors 44,929 32,297
47,978 37,003