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REGISTERED NUMBER: 14588107 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2025

for

WarmGB Ltd

WarmGB Ltd (Registered number: 14588107)

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










Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 4


WarmGB Ltd

Company Information
for the Year Ended 31 January 2025







DIRECTORS: Mr Gareth John Beard
Mr Joshua Thomas Hartley
Mr Dale Gray



REGISTERED OFFICE: Unit 6 Coach Crescent Shireoaks
Worksop
Nottinghamshire
S81 8AD



REGISTERED NUMBER: 14588107 (England and Wales)



ACCOUNTANTS: Landin Wilcock & Co
Chartered Accountants
68 Queen Street
Sheffield
South Yorkshire
S1 1WR



BANKERS: Starling Bank
1 Duval Square
London
E1 6PW

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
WarmGB Ltd


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Directors' Report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of WarmGB Ltd for the year ended 31 January 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of WarmGB Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of WarmGB Ltd and state those matters that we have agreed to state to the Board of Directors of WarmGB Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than WarmGB Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that WarmGB Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of WarmGB Ltd. You consider that WarmGB Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of WarmGB Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Landin Wilcock & Co
Chartered Accountants
68 Queen Street
Sheffield
South Yorkshire
S1 1WR


11 June 2025

WarmGB Ltd (Registered number: 14588107)

Balance Sheet
31 January 2025

2025 2024
Notes £    £   
FIXED ASSETS
Tangible assets 4 18,900 603

CURRENT ASSETS
Stocks 3,500 -
Debtors 5 15,846 11,070
Cash at bank 17,782 1,908
37,128 12,978
CREDITORS
Amounts falling due within one year 6 (51,959 ) (18,261 )
NET CURRENT LIABILITIES (14,831 ) (5,283 )
TOTAL ASSETS LESS CURRENT LIABILITIES 4,069 (4,680 )

PROVISIONS FOR LIABILITIES (1,131 ) (603 )
NET ASSETS/(LIABILITIES) 2,938 (5,283 )

CAPITAL AND RESERVES
Called up share capital 300 300
Retained earnings 2,638 (5,583 )
2,938 (5,283 )

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

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

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 Board of Directors and authorised for issue on 11 June 2025 and were signed on its behalf by:



Mr Gareth John Beard - Director


WarmGB Ltd (Registered number: 14588107)

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


1. STATUTORY INFORMATION

WarmGB 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 the cost less estimated residual value of each asset over its estimated useful life.
Motor vehicles - 25% on reducing balance
Computer equipment - 20% on reducing balance

Tangible fixed assets are initially measured at cost. Subsequently, they are measured at cost less accumulated depreciation and impairment losses.

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

Financial instruments
Financial assets and financial liabilities are recognised when the company becomes party to the contractual provisions of the instrument. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the asset of the company after deducting all of its liabilities.

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.


WarmGB Ltd (Registered number: 14588107)

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


2. ACCOUNTING POLICIES - continued
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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 1 ) .

4. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 February 2024 - 658 658
Additions 20,560 - 20,560
At 31 January 2025 20,560 658 21,218
DEPRECIATION
At 1 February 2024 - 55 55
Charge for year 2,142 121 2,263
At 31 January 2025 2,142 176 2,318
NET BOOK VALUE
At 31 January 2025 18,418 482 18,900
At 31 January 2024 - 603 603

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 3,980 8,250
Other debtors 11,866 2,820
15,846 11,070

WarmGB Ltd (Registered number: 14588107)

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


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 21,237 1,599
Taxation and social security 132 -
Other creditors 30,590 16,662
51,959 18,261