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Registered number: 07558120
Home-Heat (Chester) Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Shaw Austin
Chartered Accountants
45 City Road
Chester
CH1 3AE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07558120
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 12,016 17,407
12,016 17,407
CURRENT ASSETS
Stocks 6 5,831 4,258
Debtors 7 12,964 21,804
Cash at bank and in hand 87,929 71,488
106,724 97,550
Creditors: Amounts Falling Due Within One Year 8 (34,916 ) (37,937 )
NET CURRENT ASSETS (LIABILITIES) 71,808 59,613
TOTAL ASSETS LESS CURRENT LIABILITIES 83,824 77,020
NET ASSETS 83,824 77,020
CAPITAL AND RESERVES
Called up share capital 9 181 181
Profit and Loss Account 83,643 76,839
SHAREHOLDERS' FUNDS 83,824 77,020
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For the year ending 31 August 2024 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
C D Thurston
Director
J L Thurston
Director
23 January 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Home-Heat (Chester) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07558120 . The registered office is 48 Boughton Hall Drive, Great Boughton, Chester, CH3 5QQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The presentational currency is £ Sterling and all amounts are rounded to the nearest £.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% on cost
Motor Vehicles 25% on net book value
Office Equipment 25% on cost
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
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4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2023 4,650
As at 31 August 2024 4,650
Amortisation
As at 1 September 2023 4,650
As at 31 August 2024 4,650
Net Book Value
As at 31 August 2024 -
As at 1 September 2023 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Office Equipment Total
£ £ £ £
Cost
As at 1 September 2023 969 54,480 970 56,419
Additions - - 274 274
As at 31 August 2024 969 54,480 1,244 56,693
Depreciation
As at 1 September 2023 673 37,551 788 39,012
Provided during the period 147 5,372 146 5,665
As at 31 August 2024 820 42,923 934 44,677
Net Book Value
As at 31 August 2024 149 11,557 310 12,016
As at 1 September 2023 296 16,929 182 17,407
6. Stocks
2024 2023
£ £
Materials 5,831 4,258
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 11,413 19,440
Other debtors 1,551 2,364
12,964 21,804
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 4,281 10,874
Other creditors 1,881 1,503
Taxation and social security 28,754 25,560
34,916 37,937
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 181 181
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 250 237
250 237
11. Related Party Transactions
The directors made an interest free loan available to the company throughout the period of £777 (2023 - £485), repayable on demand.
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