Registration number: 16004076

Warm Low Living Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 4

Warm Low Living Limited

(Registration number: 16004076)
Balance Sheet as at 31 December 2024

	Note	2024 £
Current assets
Debtors	4	109
Cash at bank and in hand		300,000
		300,109
Creditors: Amounts falling due within one year	5	(300,944)
Net liabilities		(835)
Capital and reserves
Called up share capital	6	100
Retained earnings		(935)
Shareholders' deficit		(835)

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

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 September 2025 and signed on its behalf by:
 

E J Lake Director

Warm Low Living Limited

Notes to the Unaudited Financial Statements for the Period from 8 October 2024 to 31 December 2024

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The company was formerly known as SW Assessors Limited.

The address of its registered office is:
First Floor St. James House
St James Square
Cheltenham
Gloucestershire
GL50 3PR

These financial statements were authorised for issue by the Board on 22 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

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

Going concern

The financial statements have been prepared on a going concern basis. As at the date of signing the financial statements, the directors confirm that the company is in a position to meet its liabilities for a period of 12 months and that there are no foreseeable events which may give rise to liabilities which exceeds the company’s ability to pay.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Warm Low Living Limited

Notes to the Unaudited Financial Statements for the Period from 8 October 2024 to 31 December 2024

Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The company had an average of 2 directors during the period.

The average number of persons employed by the company during the period was 0.

4

Debtors

	Note	2024 £
Amounts due from related parties	7	100
Other debtors		9
		109

5

Creditors

Due within one year	Note	2024 £
Trade creditors		56
Amounts due to related parties	7	300,038
Accruals		850
		300,944