REGISTERED NUMBER: 09346405 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

JGD District Heating Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J Fielding

REGISTERED OFFICE:

Office 107 Business First

Davyfield Road

Blackburn

Lancashire

BB1 2QY

REGISTERED NUMBER:

09346405 (England and Wales)

ACCOUNTANTS:

Len Entwistle Chartered Accountants

Suite 12

Blackburn Business Centre

Davyfield Road

Blackburn

Lancashire

BB1 2QY

FIXED ASSETS

Tangible assets

4

127,074

123,116

CURRENT ASSETS

Debtors

5

454,391

385,673

Prepayments and accrued income

23,461

18,431

Cash in hand

830,310

586,214

1,308,162

990,318

CREDITORS

Amounts falling due within one year

6

459,432

343,944

NET CURRENT ASSETS

848,730

646,374

TOTAL ASSETS LESS CURRENT LIABILITIES

975,804

769,490

CREDITORS

Amounts falling due after more than one year

7

(77,207

)

(70,682

)

PROVISIONS FOR LIABILITIES

(43,254

)

-

NET ASSETS

855,343

698,808

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

855,342

698,807

855,343

698,808

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 12 September 2025 and were signed by:

J Fielding - Director

1.	STATUTORY INFORMATION

JGD District 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.

Plant and machinery etc

-

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 January 2024

179,341

33,237

212,578

Additions

33,665

2,061

35,726

At 31 December 2024

213,006

35,298

248,304

DEPRECIATION

At 1 January 2024

76,234

13,228

89,462

Charge for year

27,354

4,414

31,768

At 31 December 2024

103,588

17,642

121,230

NET BOOK VALUE

At 31 December 2024

109,418

17,656

127,074

At 31 December 2023

103,107

20,009

123,116

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

432,538

352,988

Other debtors

21,853

32,685

454,391

385,673

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

91,280

101,176

Taxation and social security

68,152

69,178

Other creditors

300,000

173,590

459,432

343,944

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Other creditors

77,207

70,682