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Company Registration No. 11393668 (England and Wales)
Smart Heating Maintenance Ltd Unaudited accounts for the year ended 31 March 2025
Smart Heating Maintenance Ltd Unaudited accounts Contents
Page
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Smart Heating Maintenance Ltd Company Information for the year ended 31 March 2025
Directors
Pranav Thaker Gurvinder Singh
Company Number
11393668 (England and Wales)
Registered Office
Basement 180 Shirland Road London W9 3JE England
Accountants
HP Accountax Ltd Gemma House 39 Lilestone Street London NW88SS
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Smart Heating Maintenance Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
58,615 
49,497 
Current assets
Debtors
191,385 
218,521 
Cash at bank and in hand
159,726 
95,053 
351,111 
313,574 
Creditors: amounts falling due within one year
(265,233)
(220,267)
Net current assets
85,878 
93,307 
Total assets less current liabilities
144,493 
142,804 
Creditors: amounts falling due after more than one year
(72,856)
(98,609)
Net assets
71,637 
44,195 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
71,537 
44,095 
Shareholders' funds
71,637 
44,195 
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 September 2025 and were signed on its behalf by
Pranav Thaker Director Company Registration No. 11393668
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Smart Heating Maintenance Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Smart Heating Maintenance Ltd is a private company, limited by shares, registered in England and Wales, registration number 11393668. The registered office is Basement, 180 Shirland Road, London, W9 3JE, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% on reducing balance
Fixtures & fittings
20% on reducing balance
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
105,629 
10,449 
116,078 
Additions
32,703 
5,558 
38,261 
Disposals
(27,143)
- 
(27,143)
At 31 March 2025
111,189 
16,007 
127,196 
Depreciation
At 1 April 2024
62,274 
4,307 
66,581 
Charge for the year
17,613 
1,719 
19,332 
On disposals
(17,332)
- 
(17,332)
At 31 March 2025
62,555 
6,026 
68,581 
Net book value
At 31 March 2025
48,634 
9,981 
58,615 
At 31 March 2024
43,355 
6,142 
49,497 
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Smart Heating Maintenance Ltd Notes to the Accounts for the year ended 31 March 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
38,129 
67,992 
Other debtors
153,256 
150,529 
191,385 
218,521 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
15,997 
9,058 
Trade creditors
201,966 
159,759 
Taxes and social security
35,859 
43,176 
Other creditors
11,087 
8,274 
Loans from directors
324 
- 
265,233 
220,267 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
72,856 
98,609 
8
Transactions with related parties
The company provided a loan to Prime Peak Property Ltd during the year ended 31 March 2024, at an interest rate of 2.5% per annum. The balance outstanding on 31 March 2025, including accrued interest, was £148,419. Prime Peak Property Ltd is a related party, as both Mr G. Singh and Mr P. Thaker — directors and shareholders of the company — also serve as directors and shareholders of Prime Peak Property Ltd.
9
Average number of employees
During the year the average number of employees was 8 (2024: 8).
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