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REGISTERED NUMBER: 10085787 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Wirral Heating Ltd

Wirral Heating Ltd (Registered number: 10085787)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Wirral Heating Ltd

Company Information
for the Year Ended 31 March 2025







DIRECTOR: Mr Alex Stewart





REGISTERED OFFICE: 188 Liscard Road
Wallasey
Wirral
Merseyside
CH44 5TN





REGISTERED NUMBER: 10085787 (England and Wales)





ACCOUNTANTS: LJS Accounting Services (UK) Ltd
Unit 5, 1st Floor
Connect Business Village
24 Derby Road
Liverpool
Merseyside
L5 9PR

Wirral Heating Ltd (Registered number: 10085787)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 26,769 7,078

CURRENT ASSETS
Debtors 5 18,585 10,390
Cash at bank 27,584 30,031
46,169 40,421
CREDITORS
Amounts falling due within one year 6 12,933 14,536
NET CURRENT ASSETS 33,236 25,885
TOTAL ASSETS LESS CURRENT
LIABILITIES

60,005

32,963

CREDITORS
Amounts falling due after more than one
year

7

(8,771

)

(10,929

)

PROVISIONS FOR LIABILITIES 8 (5,090 ) (1,349 )
NET ASSETS 46,144 20,685

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 10 46,142 20,683
SHAREHOLDERS' FUNDS 46,144 20,685

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

Wirral Heating Ltd (Registered number: 10085787)

Balance Sheet - continued
31 March 2025


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 14 May 2025 and were signed by:





Mr Alex Stewart - Director


Wirral Heating Ltd (Registered number: 10085787)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Wirral Heating Ltd 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.
Motor vehicles - 25% on reducing balance
Computer equipment - 20% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

Wirral Heating Ltd (Registered number: 10085787)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2024 15,245 1,979 17,224
Additions 28,613 - 28,613
At 31 March 2025 43,858 1,979 45,837
DEPRECIATION
At 1 April 2024 8,847 1,299 10,146
Charge for year 8,752 170 8,922
At 31 March 2025 17,599 1,469 19,068
NET BOOK VALUE
At 31 March 2025 26,259 510 26,769
At 31 March 2024 6,398 680 7,078

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 17,482 10,390
VAT 1,103 -
18,585 10,390

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade creditors - 14,623
Tax 2,231 586
Social security and other taxes (1,326 ) (2,042 )
VAT - 395
Directors' current accounts 9,784 3
Accrued expenses 2,244 971
12,933 14,536

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Bank loans - 1-2 years 8,771 10,929

8. PROVISIONS FOR LIABILITIES
31.3.25 31.3.24
£    £   
Deferred tax 5,090 1,349

Wirral Heating Ltd (Registered number: 10085787)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 April 2024 1,349
Provided during year 3,741
Accelerated Capital Allowances
Balance at 31 March 2025 5,090

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
2 Ordinary £1 2 2

10. RESERVES
Retained
earnings
£   

At 1 April 2024 20,683
Profit for the year 25,459
At 31 March 2025 46,142