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COMPANY REGISTRATION NUMBER: 09438392

Hallam Heating Limited

Filleted Unaudited Financial Statements

31 March 2025

Hallam Heating Limited

Statement of Financial Position

31 March 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 6 |  | 18,532 | 23,447

Current assets

Debtors | 7 | 75,099 |  | 60,796
Cash at bank and in hand | 172,687 |  | 228,636
| --------- |  | ---------
| 247,786 |  | 289,432

Creditors: amounts falling due within one year | 8 | 53,765 |  | 78,035
| --------- |  | ---------
Net current assets |  | 194,021 | 211,397
|  | --------- | ---------
Total assets less current liabilities |  | 212,553 | 234,844

Provisions

Taxation including deferred tax |  | 3,521 | 4,097
|  | --------- | ---------
Net assets |  | 209,032 | 230,747
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 100 | 100
Profit and loss account |  | 208,932 | 230,647
|  | --------- | ---------
Shareholders funds |  | 209,032 | 230,747
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
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.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Hallam Heating Limited

Statement of Financial Position (continued)

31 March 2025
These financial statements were approved by the board of directors and authorised for issue on 13 October 2025 , and are signed on behalf of the board by:

Mr K D Hallam
Director

Company registration number: 09438392

Hallam Heating Limited

Notes to the Financial Statements

Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 30 Bryn Y Groes, Gresford, Wrexham, LL12 8TZ.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
The turnover shown in the profit and loss account represents amounts invoiced during the year for plumbing and heating services, exclusive of Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | 20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 25% reducing balance
| Motor vehicles | - | 25% reducing balance
| Office Equipment | - | 33% straight line

Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Particulars of employees
The average number of persons employed by the company during the year amounted to 5 (2024: 5 ).
5. Intangible assets

| Goodwill
| £
Cost |
At 1 April 2024 and 31 March 2025 | 60,000
| --------
Amortisation |
At 1 April 2024 and 31 March 2025 | 60,000
| --------
Carrying amount |
At 31 March 2025 | –
| --------
At 31 March 2024 | –
| --------

6. Tangible assets

| Plant and machinery | Motor vehicles | Equipment | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 April 2024 | 1,076 | 42,718 | 1,727 | 45,521
Additions | 1,665 | – | – | 1,665
Disposals | – | – | ( 310) | ( 310)
| ------- | -------- | ------- | --------
At 31 March 2025 | 2,741 | 42,718 | 1,417 | 46,876
| ------- | -------- | ------- | --------
Depreciation |  |  |  |
At 1 April 2024 | 981 | 20,050 | 1,043 | 22,074
Charge for the year | 440 | 5,667 | 472 | 6,579
Disposals | – | – | ( 309) | ( 309)
| ------- | -------- | ------- | --------
At 31 March 2025 | 1,421 | 25,717 | 1,206 | 28,344
| ------- | -------- | ------- | --------
Carrying amount |  |  |  |
At 31 March 2025 | 1,320 | 17,001 | 211 | 18,532
| ------- | -------- | ------- | --------
At 31 March 2024 | 95 | 22,668 | 684 | 23,447
| ------- | -------- | ------- | --------

7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 67,404 | 54,790
Other debtors | 7,695 | 6,006
| -------- | --------
| 75,099 | 60,796
| -------- | --------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 18,779 | 24,733
Social security and other taxes | 28,242 | 45,936
Other creditors | 6,744 | 7,366
| -------- | --------
| 53,765 | 78,035
| -------- | --------

9. Directors' advances, credits and guarantees
The directors operate a current account with the company. As follows:

|  | 2025
|  | £
| Opening Balance | 2,986
| Movements | 592
|  | -------
| Closing Balance | 3,578
|  | -------

No interest has been charged to the company in respect of this loan which is repayable on demand and classified in creditors due within one year.
10. Related party transactions
No transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard 102 section 33 other than the operation of a directors' loan account. The balance on this account is disclosed in the notes.