REGISTERED NUMBER: 01168765 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

1a Autoheat Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S R Mawer

K J Tayler

REGISTERED OFFICE:

Unit 43 Chapel Lane

Totton

Southampton

SO40 9LA

REGISTERED NUMBER:

01168765 (England and Wales)

ACCOUNTANTS:

BJT Accountants Limited

Southgate Chambers

37/39 Southgate Street

Winchester

Hampshire

SO23 9EH

FIXED ASSETS

Tangible assets

4

12,441

12,761

Investments

5

100

100

12,541

12,861

CURRENT ASSETS

Stocks

8,042

8,212

Debtors

6

695,356

679,120

Cash at bank and in hand

83,036

89,650

786,434

776,982

CREDITORS

Amounts falling due within one year

7

214,752

191,110

NET CURRENT ASSETS

571,682

585,872

TOTAL ASSETS LESS CURRENT LIABILITIES

584,223

598,733

CREDITORS

Amounts falling due after more than one year

8

-

9,239

NET ASSETS

584,223

589,494

CAPITAL AND RESERVES

Called up share capital

9,300

9,300

Capital redemption reserve

40

40

Retained earnings

574,883

580,154

584,223

589,494

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2025 and were signed on its behalf by:

S R Mawer - Director

K J Tayler - Director

1.	STATUTORY INFORMATION

1a Autoheat 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standards applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

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

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

20% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Government grants

Business Interruption Payment (BIP) under the Coronavirus Business Interruption Loan and BounceBackLoan scheme:

The BIP is payable in respect of the loan interest for the first 12 months, together with any

related fees. The accrual model has been used to recognise the income on a systematic basis over the periods in which the related finance costs are incurred. The company has also benefited from the UK government's provision of security for 100% of the loan.

Coronavirus Job Retention Scheme: the accrual model has been used to recognise the grant on a systematic basis over the periods in which the related staff costs are incurred.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 July 2024

10,192

6,438

6,228

22,858

Additions

2,542

2,000

1,191

5,733

Disposals

(521

)

(4,115

)

(3,843

)

(8,479

)

At 30 June 2025

12,213

4,323

3,576

20,112

DEPRECIATION

At 1 July 2024

2,539

3,387

4,171

10,097

Charge for year

1,356

105

564

2,025

Eliminated on disposal

(221

)

(1,617

)

(2,613

)

(4,451

)

At 30 June 2025

3,674

1,875

2,122

7,671

NET BOOK VALUE

At 30 June 2025

8,539

2,448

1,454

12,441

At 30 June 2024

7,653

3,051

2,057

12,761

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 July 2024

and 30 June 2025

100

NET BOOK VALUE

At 30 June 2025

100

At 30 June 2024

100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

31,669

18,479

Amounts owed by group undertakings

637,243

637,243

Other debtors

26,444

23,398

695,356

679,120

Include in other debtors above is £23,739 (2024: £21,934) in respect of prepayments and accrued income.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans and overdrafts

9,178

9,930

Trade creditors

63,828

46,711

Amounts owed to group undertakings

100

100

Taxation and social security

107,205

81,254

Other creditors

34,441

53,115

214,752

191,110

Include in other creditors above is £15,890 (2024: £8,139) in respect of accruals and deferred income.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans

-

9,239

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Gascare (Southampton) Limited.

Gascare (Southampton) Limited, a company registered in England and Wales, is the parent company