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Registered Number: 05273967
England and Wales

 

 

 

JUPITER HEATING SYSTEMS LTD



Abridged Accounts
 


Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

JUPITER HEATING SYSTEMS LTD
Contents Page
For the year ended 31 December 2024
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts JUPITER HEATING SYSTEMS LTD for the year ended 31 December 2024.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of JUPITER HEATING SYSTEMS LTD for the year ended 31 December 2024 which comprise of 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 us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the Board of Directors of JUPITER HEATING SYSTEMS LTD , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of JUPITER HEATING SYSTEMS LTD and state those matters that we have agreed to state to the Board of Directors of JUPITER HEATING SYSTEMS LTD, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JUPITER HEATING SYSTEMS LTD and its Board of Directors as a body for our work or for this report
It is your duty to ensure that JUPITER HEATING SYSTEMS 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 JUPITER HEATING SYSTEMS LTD. You consider that JUPITER HEATING SYSTEMS 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 accounts of JUPITER HEATING SYSTEMS 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 accounts.



....................................................

JMD Accounting Ltd
16 Hare Hill
Addlestone
KT15 1DT
12 September 2025
1
 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Tangible fixed assets 3 47,796    58,088 
47,796    58,088 
Current assets      
Stocks 130,185    120,044 
Debtors: amounts falling due within one year 82,377    106,475 
Debtors: amounts falling due after one year 412,091    381,264 
Cash at bank and in hand 243,021    396,348 
867,674    1,004,131 
Creditors: amount falling due within one year (131,203)   (183,581)
Net current assets 736,471    820,550 
 
Total assets less current liabilities 784,267    878,638 
Creditors: amount falling due after more than one year (31,795)   (34,574)
Provisions for liabilities (5,856)   (8,429)
Net assets 746,616    835,635 
 

Capital and reserves 		     
Called up share capital 4 1,000    1,000 
Profit and loss account 745,616    834,635 
Shareholders' funds 746,616    835,635 
 


For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 12 September 2025 and were signed by:


-------------------------------
Christopher Kollmer
Director
2
General Information
JUPITER HEATING SYSTEMS LTD is a private company, limited by shares, registered in England and Wales, registration number 05273967, registration address UNIT 1 THE BARNS, PENNYPOT LANE CHOBHAM , Woking, GU24 8DJ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 3 years Straight Line
Motor Vehicles 4 years Straight Line
Fixtures and Fittings 5 years Straight Line
Computer Equipment 3 years Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs.
2.

Average number of employees

Average number of employees during the year was 21 (2023 : 19).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 January 2024 76,328    132,276    17,487    38,927    265,018 
Additions -    21,495    -    15,421    36,916 
Disposals -    -    -    -    - 
At 31 December 2024 76,328    153,771    17,487    54,348    301,934 
Depreciation
At 01 January 2024 70,474    85,932    13,289    37,234    206,929 
Charge for year 2,565    37,213    1,349    6,082    47,209 
On disposals -    -    -    -    - 
At 31 December 2024 73,039    123,145    14,638    43,316    254,138 
Net book values
Closing balance as at 31 December 2024 3,289    30,626    2,849    11,032    47,796 
Opening balance as at 01 January 2024 5,854    46,344    4,198    1,692    58,088 


4.

Share Capital

Allotted, called up and fully paid
2024
£		   2023
£
1,000 Class A shares of £1.00 each 1,000    1,000 
1,000    1,000 

3