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REGISTERED NUMBER: NI684313 (Northern Ireland)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Warmth Shield Limited

Warmth Shield Limited (Registered number: NI684313)

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


Warmth Shield Limited

Company Information
for the Year Ended 31 March 2025







DIRECTOR: T Doyle





REGISTERED OFFICE: 38a Drumsnade Road
Ballynahinch
Co. Down
BT24 8NG





REGISTERED NUMBER: NI684313 (Northern Ireland)





ACCOUNTANT: E M Sheehan Limited
Chartered Certified Accountants
T/A E M Sheehan & Co
30A Greencastle Street
Kilkeel
Co. Down
BT34 4BH

Warmth Shield Limited (Registered number: NI684313)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 287,846 70,880

CURRENT ASSETS
Stocks - 136,812
Debtors 5 210,616 29,150
Cash at bank and in hand 180,022 23,334
390,638 189,296
CREDITORS
Amounts falling due within one year 6 379,639 139,044
NET CURRENT ASSETS 10,999 50,252
TOTAL ASSETS LESS CURRENT
LIABILITIES

298,845

121,132

CREDITORS
Amounts falling due after more than
one year

7

144,916

39,613
NET ASSETS 153,929 81,519

Warmth Shield Limited (Registered number: NI684313)

Balance Sheet - continued
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 153,829 81,419
153,929 81,519

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.

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 August 2025 and were signed by:





T Doyle - Director


Warmth Shield Limited (Registered number: NI684313)

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


1. STATUTORY INFORMATION

Warmth Shield Limited is a private company, limited by shares , registered in Northern Ireland. 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.
Plant and machinery - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.


Warmth Shield Limited (Registered number: NI684313)

Notes to the Financial Statements - continued
for the Year Ended 31 March 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 8 (2024 - 2 ) .

Warmth Shield Limited (Registered number: NI684313)

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


4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2024 84,817 4,450 6,100 95,367
Additions 113,224 148,874 9,006 271,104
Disposals - (4,450 ) - (4,450 )
At 31 March 2025 198,041 148,874 15,106 362,021
DEPRECIATION
At 1 April 2024 22,720 182 1,585 24,487
Charge for year 20,966 26,240 3,468 50,674
Eliminated on disposal - (986 ) - (986 )
At 31 March 2025 43,686 25,436 5,053 74,175
NET BOOK VALUE
At 31 March 2025 154,355 123,438 10,053 287,846
At 31 March 2024 62,097 4,268 4,515 70,880

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
31.3.25 31.3.24
£    £   
Trade debtors 160,803 21,874
Other debtors 49,813 7,276
210,616 29,150

Warmth Shield Limited (Registered number: NI684313)

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


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
31.3.25 31.3.24
£    £   
Hire purchase contracts 46,782 12,975
Trade creditors 108,760 56,952
Taxation and social security 106,679 40,291
Other creditors 117,418 28,826
379,639 139,044

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE
THAN ONE YEAR
31.3.25 31.3.24
£    £   
Hire purchase contracts 144,916 39,613

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25 31.3.24
£    £   
T Doyle
Balance outstanding at start of year - -
Amounts advanced 152,318 -
Amounts repaid (102,500 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 49,818 -