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Registered number: 12414284
Home Insulation UK Domestic & Commercial Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Home Insulation UK Domestic & Commercial Ltd for the year ended 31 January 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Home Insulation UK Domestic & Commercial Ltd for the year ended 31 January 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Home Insulation UK Domestic & Commercial Ltd , as a body, in accordance with the terms of our engagement letter dated 7 Janaury 2025. Our work has been undertaken solely to prepare for your approval the accounts of Home Insulation UK Domestic & Commercial Ltd and state those matters that we have agreed to state to the directors of Home Insulation UK Domestic & Commercial Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Home Insulation UK Domestic & Commercial Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that Home Insulation UK Domestic & Commercial Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Home Insulation UK Domestic & Commercial Ltd . You consider that Home Insulation UK Domestic & Commercial Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Home Insulation UK Domestic & Commercial 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 financial statements.
ERC Accountants and Business Advisers Ltd
10 June 2025
ERC Accountants & Business Advisers Limited
Chartered Accountants
11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 1
Page 2
Balance Sheet
Registered number: 12414284
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 85,937 42,980
Investments 5 2,926 722
88,863 43,702
CURRENT ASSETS
Debtors 6 51,023 43,292
Cash at bank and in hand 918,757 200,876
969,780 244,168
Creditors: Amounts Falling Due Within One Year 7 (257,179 ) (136,853 )
NET CURRENT ASSETS (LIABILITIES) 712,601 107,315
TOTAL ASSETS LESS CURRENT LIABILITIES 801,464 151,017
Creditors: Amounts Falling Due After More Than One Year 8 (15,839 ) (26,024 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (21,484 ) (10,746 )
NET ASSETS 764,141 114,247
CAPITAL AND RESERVES
Called up share capital 9 5 5
Profit and Loss Account 764,136 114,242
SHAREHOLDERS' FUNDS 764,141 114,247
Page 2
Page 3
For the year ending 31 January 2025 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
Mr K Keowski
Director
10 June 2025
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Home Insulation UK Domestic & Commercial Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12414284 . The registered office is Unit 19 St Michaels Industrial Estate, Widnes, Cheshire, WA8 8TL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
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.
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 - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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 and machinery 25% reducing balance
Motor vehicles 20% straight line
Fixtures and fittings 25% reducing balance
Computer equipment 25% reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 3)
5 3
Page 4
Page 5
4. Tangible Assets
Plant and machinery Motor vehicles Fixtures and fittings Computer equipment Total
£ £ £ £ £
Cost
As at 1 February 2024 - 58,751 1,633 7,707 68,091
Additions 41,990 30,000 - 1,507 73,497
Disposals - - - (2,344 ) (2,344 )
As at 31 January 2025 41,990 88,751 1,633 6,870 139,244
Depreciation
As at 1 February 2024 - 20,248 944 3,919 25,111
Provided during the period 10,498 17,750 173 1,059 29,480
Disposals - - - (1,284 ) (1,284 )
As at 31 January 2025 10,498 37,998 1,117 3,694 53,307
Net Book Value
As at 31 January 2025 31,492 50,753 516 3,176 85,937
As at 1 February 2024 - 38,503 689 3,788 42,980
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Motor vehicles 26,753 35,671
5. Investments
Other
£
Cost
As at 1 February 2024 5,161
As at 31 January 2025 5,161
Provision
As at 1 February 2024 4,439
Reversal of past impairments (2,204 )
As at 31 January 2025 2,235
Net Book Value
As at 31 January 2025 2,926
As at 1 February 2024 722
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 51,023 43,292
Page 5
Page 6
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 10,185 10,185
Trade creditors 1,488 8,651
Other creditors 5,406 84,520
Taxation and social security 240,100 33,497
257,179 136,853
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 15,839 26,024
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 5 5
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 16,731 18,890
Later than one year and not later than five years 250 16,981
16,981 35,871
11. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.

12. Related Party Transactions
The following related party transactions were undertaken during the year:
A director withdrew amounts totalling £81,312 (2024: £33,124), introduced amounts totalling £27,755 (2024: £312) and was issued dividends of £12,000(2024: £21,000). At the balance sheet date the amount payable to the director was £193 (2024: £41,750). 
A shareholder withdrew amounts totalling £47,500 (2024: £32.380), introduced amounts totalling £7,520 (2023: £Nil) and was issued dividends of £Nil (2024: £21,000). At the balance sheet date the amount payable to the shareholder was £2,202 (2024: £42,182). 
A director withdrew amounts totalling £123,206 (2024: £21,000), introduced amounts totalling £33,822 (2024: £312) and was issued dividends of £90,000 (2024: £21,000). At the balance sheet date the amount payable to the director was £928 (2024: £312)
Dividends were paid to the directors and shareholders in respect of their shareholdings totalling £102,000 (2024: £63,000).
The aggregate remuneration paid to key management personnel for the year was £18,120 (2024: £14,408).
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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