Efficient Heating Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 11941299

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,331		3,108

			2,331		3,108
CURRENT ASSETS
Debtors	5	709		1,699
Cash at bank and in hand		32,328		17,647

		33,037		19,346
Creditors: Amounts Falling Due Within One Year	6	(34,902 )		(21,848 )

NET CURRENT ASSETS (LIABILITIES)			(1,865 )		(2,502 )

TOTAL ASSETS LESS CURRENT LIABILITIES			466		606

NET ASSETS			466		606

CAPITAL AND RESERVES
Called up share capital	7		300		200
Profit and Loss Account			166		406

SHAREHOLDERS' FUNDS			466		606

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Chris Smith

Director

19th August 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Efficient Heating Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11941299 . The registered office is 34 Temple Avenue, Croydon, Surrey, CR0 8QA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% Reducing balance
Computer Equipment	25% Reducing balance

2.4. Taxation

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Motor Vehicles	Computer Equipment	Total
	£	£	£
Cost
As at 1 May 2024	12,000	738	12,738

As at 30 April 2025	12,000	738	12,738

Depreciation
As at 1 May 2024	9,153	477	9,630
Provided during the period	712	65	777

As at 30 April 2025	9,865	542	10,407

...CONTINUED

Page 2

Page 3

Efficient Heating Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

Net Book Value
As at 30 April 2025	2,135	196	2,331

As at 1 May 2024	2,847	261	3,108

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	709	1,699

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1	1
Other creditors	23,667	11,051
Taxation and social security	11,234	10,796

	34,902	21,848

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	300	200

Page 3