REGISTERED NUMBER: 09268145 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

DJR Underfloor Heating Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D J Robens

REGISTERED OFFICE:

2 Milton Road

Waterlooville

Hampshire

PO7 6AA

REGISTERED NUMBER:

09268145 (England and Wales)

ACCOUNTANTS:

Hughes Spencer

12 Acorn Business Park

Northarbour Road

Portsmouth

Hampshire

PO6 3TH

FIXED ASSETS

Tangible assets

4

64,813

28,747

CURRENT ASSETS

Debtors

5

43,149

97,672

Cash at bank

47,719

6,451

90,868

104,123

CREDITORS

Amounts falling due within one year

6

34,338

43,993

NET CURRENT ASSETS

56,530

60,130

TOTAL ASSETS LESS CURRENT LIABILITIES

121,343

88,877

CREDITORS

Amounts falling due after more than one year

7

-

(2,500

)

PROVISIONS FOR LIABILITIES

(4,915

)

(3,028

)

NET ASSETS

116,428

83,349

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

116,328

83,249

SHAREHOLDERS' FUNDS

116,428

83,349

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 19 September 2025 and were signed by:

D J Robens - Director

1.	STATUTORY INFORMATION

DJR Underfloor 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

-

25% 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.

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 2 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

56,835

Additions

56,338

Disposals

(30,175

)

At 31 December 2024

82,998

DEPRECIATION

At 1 January 2024

28,088

Charge for year

5,774

Eliminated on disposal

(15,677

)

At 31 December 2024

18,185

NET BOOK VALUE

At 31 December 2024

64,813

At 31 December 2023

28,747

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

22,078

74,277

Amounts recoverable on contract

864

6,251

Other debtors

20,207

17,144

43,149

97,672

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

2,500

2,500

Trade creditors

12,481

22,899

Taxation and social security

17,549

15,941

Other creditors

1,808

2,653

34,338

43,993

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

-

2,500

8.	SECURED DEBTS

The following secured debts are included within creditors:

2024

2023

£

£

Bank loans

2,500

5,000

The Bank Loan is secured by a personal guarantee from the Director.

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023:

2024

2023

£

£

D J Robens

Balance outstanding at start of year

-

-

Amounts advanced

1,133

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,133

-

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is D J Robens.