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REGISTERED NUMBER: 07783376 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

ENVIROHEAT HET LIMITED

ENVIROHEAT HET LIMITED (REGISTERED NUMBER: 07783376)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


ENVIROHEAT HET LIMITED

COMPANY INFORMATION
for the Year Ended 30 April 2024







DIRECTORS: M Condon
C L Grandbois





REGISTERED OFFICE: 3 Mellor Road
Cheadle Hulme
Cheadle
Cheshire
SK8 5AT





REGISTERED NUMBER: 07783376 (England and Wales)





ACCOUNTANTS: Moss & Williamson Limited
Chartered Accountants
3 Mellor Road
Cheadle Hulme
Cheadle
Cheshire
SK8 5AT

ENVIROHEAT HET LIMITED (REGISTERED NUMBER: 07783376)

ABRIDGED BALANCE SHEET
30 April 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 29,732 20,773
Tangible assets 5 17,072 24,054
46,804 44,827

CURRENT ASSETS
Stocks 52,816 53,363
Debtors 27,752 57,175
Cash at bank and in hand 15,526 16,577
96,094 127,115
CREDITORS
Amounts falling due within one year (668,383 ) (503,187 )
NET CURRENT LIABILITIES (572,289 ) (376,072 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(525,485

)

(331,245

)

CREDITORS
Amounts falling due after more than one
year

6

(38,893

)

(47,399

)
NET LIABILITIES (564,378 ) (378,644 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (564,478 ) (378,744 )
(564,378 ) (378,644 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

ENVIROHEAT HET LIMITED (REGISTERED NUMBER: 07783376)

ABRIDGED BALANCE SHEET - continued
30 April 2024


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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 April 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 31 January 2025 and were signed on its behalf by:





M Condon - Director


ENVIROHEAT HET LIMITED (REGISTERED NUMBER: 07783376)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Enviroheat Het 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.

The Directors have pledged their continued financial support to enable the company to continue to meet it's financial obligations.

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

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of five years. The amortisation starts when the Patent has been granted.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on reducing balance, 25% on reducing balance, 20% on reducing balance and 15% on reducing balance

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

Research and development
Expenditure on research and development is written off in the year in which it is incurred.


Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

ENVIROHEAT HET LIMITED (REGISTERED NUMBER: 07783376)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 May 2023 20,773
Additions 8,959
At 30 April 2024 29,732
NET BOOK VALUE

At 30 April 2024 29,732
At 30 April 2023 20,773

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 May 2023 52,926
Additions 658
Disposals (8,725 )
At 30 April 2024 44,859
DEPRECIATION
At 1 May 2023 28,872
Charge for year 6,462
Eliminated on disposal (7,547 )
At 30 April 2024 27,787
NET BOOK VALUE
At 30 April 2024 17,072
At 30 April 2023 24,054

ENVIROHEAT HET LIMITED (REGISTERED NUMBER: 07783376)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals
£   
COST
At 1 May 2023
and 30 April 2024 25,602
DEPRECIATION
At 1 May 2023 11,201
Charge for year 3,600
At 30 April 2024 14,801
NET BOOK VALUE
At 30 April 2024 10,801
At 30 April 2023 14,401

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE
YEARS
2024 2023
£    £   
Repayable by instalments
BBL more than 5 years 10,488 15,328

7. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2024 2023
£    £   
Net obligations repayable:
Within one year 3,666 3,666
Between one and five years 9,042 12,708
12,708 16,374

Non-cancellable operating leases
2024 2023
£    £   
Within one year 5,473 24,503
Between one and five years - 5,472
5,473 29,975

ENVIROHEAT HET LIMITED (REGISTERED NUMBER: 07783376)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Factoring account - 1,338
Hire purchase 12,708 16,374
12,708 17,712

9. ULTIMATE CONTROLLING PARTY

The controlling party is M Condon.