REGISTERED NUMBER: 11441091 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1ST JULY 2024 TO 31ST MARCH 2025

FOR

UHEAT SERVICES LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S C Day

J Lovatt

REGISTERED OFFICE:

Unit 18

Adlington South Business Park

Adlington

Chorley

PR7 4JR

REGISTERED NUMBER:

11441091 (England and Wales)

ACCOUNTANTS:

Ryans

Chartered Accountants

67 Chorley Old Road

Bolton

BL1 3AJ

FIXED ASSETS

Tangible assets

4

305,089

296,056

CURRENT ASSETS

Debtors

842,640

578,536

Cash at bank

908,653

616,112

1,751,293

1,194,648

CREDITORS

Amounts falling due within one year

773,657

364,446

NET CURRENT ASSETS

977,636

830,202

TOTAL ASSETS LESS CURRENT LIABILITIES

1,282,725

1,126,258

CREDITORS

Amounts falling due after more than one year

(49,794

)

(134,530

)

PROVISIONS FOR LIABILITIES

(58,029

)

(54,908

)

NET ASSETS

1,174,902

936,820

CAPITAL AND RESERVES

Called up share capital

6

4

4

Retained earnings

1,174,898

936,816

SHAREHOLDERS' FUNDS

1,174,902

936,820

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31st March 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.

All the members have consented to the preparation of an abridged Balance Sheet for the period ended 31st March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5th September 2025 and were signed on its behalf by:

J Lovatt - Director

1.	STATUTORY INFORMATION

Uheat Services Limited 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.

Depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and equipment

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

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 period was 14 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1st July 2024

434,039

Additions

117,700

Disposals

(53,648

)

At 31st March 2025

498,091

DEPRECIATION

At 1st July 2024

137,983

Charge for period

59,326

Eliminated on disposal

(4,307

)

At 31st March 2025

193,002

NET BOOK VALUE

At 31st March 2025

305,089

At 30th June 2024

296,056

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1st July 2024

267,956

Additions

69,758

Disposals

(41,648

)

Transfer to ownership

(16,347

)

At 31st March 2025

279,719

DEPRECIATION

At 1st July 2024

99,231

Charge for period

35,018

Transfer to ownership

(12,467

)

At 31st March 2025

121,782

NET BOOK VALUE

At 31st March 2025

157,937

At 30th June 2024

168,725

5.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

149,196

154,694

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

1

A Ordinary

£1

1

1

1

B Ordinary

£1

1

1

4

4

7.	LEASE COMMITMENTS

The company has non-cancellable operating leases totalling £186,383.

8.	ULTIMATE CONTROLLING PARTY

The company is controlled by its directors who own the issued share capital in their parent companies.