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Registration number: 15885450

AA Heating Group Ltd
Annual Report and Unaudited Financial Statements
for the Period from 8 August 2024 to 31 March 2025

AA Heating Group Ltd

Contents

Company Information | 1
Director's Report | 2
Accountants' Report | 3
Profit and Loss Account | 4
Statement of Comprehensive Income | 5
Balance Sheet | 6
Statement of Changes in Equity | 7
Notes to the Unaudited Financial Statements | 8 to 10

AA Heating Group Ltd

Company Information

Director | Mr Steven Groves

Company secretary | Britannia Accountancy & Tax Services Ltd

Registered office | 1633 Parkway Whiteley Fareham Hampshire PO15 7AH

Accountants | Britannia Accountancy & Tax Services Ltd 1633 Parkway Whiteley Fareham Hampshire PO15 7AH

AA Heating Group Ltd

Director's Report for the Period from 8 August 2024 to 31 March 2025

The director presents his report and the financial statements for the period from 8 August 2024 to 31 March 2025.

Incorporation

The company was incorporated and commenced trading on 8 August 2024.

Director of the company

The director who held office during the period was as follows:

Mr Steven Groves (appointed 8 August 2024)

Principal activity

The principal activity of the company is group management activities

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved by the director on 16 October 2025 and signed on its behalf by:

......................................... Mr Steven Groves Director |  |

Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
AA Heating Group Ltd
for the Period Ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of AA Heating Group Ltd for the period ended 31 March 2025 as set out on pages 4 to 10 from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of AA Heating Group Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of AA Heating Group Ltd and state those matters that we have agreed to state to the Board of Directors of AA Heating Group Ltd, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AA Heating Group Ltd and its Board of Directors as a body for our work or for this report. To the best of our knowledge at the time of preparation; all information contained in this report is accurate, based upon the information and representations made to us by AA Heating Group Ltd

It is your duty to ensure that AA Heating Group Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of AA Heating Group Ltd. You consider that AA Heating Group Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of AA Heating Group Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Britannia Accountancy & Tax Services Ltd
1633 Parkway
Whiteley
Fareham
Hampshire
PO15 7AH

16 October 2025

AA Heating Group Ltd

Profit and Loss Account for the Period from 8 August 2024 to 31 March 2025

| Note | 2025 £
Turnover |  | 691,000
Gross profit |  | 691,000
Operating profit |  | 691,000
Profit before tax |  | 691,000
Profit for the financial period |  | 691,000

The above results were derived from continuing operations.

The company has no recognised gains or losses for the period other than the results above.

AA Heating Group Ltd

Statement of Comprehensive Income for the Period from 8 August 2024 to 31 March 2025

| 2025 £
Profit for the period | 691,000
Total comprehensive income for the period | 691,000

AA Heating Group Ltd

(Registration number: 15885450)
Balance Sheet as at 31 March 2025

| Note | 2025 £
Fixed assets |  |
Investments | 4 | 500
Current assets |  |
Debtors | 5 | 691,000
Creditors: Amounts falling due within one year | 6 | (499)
Net current assets |  | 690,501
Net assets |  | 691,001
Capital and reserves |  |
Called up share capital | 7 | 1
Retained earnings |  | 691,000
Shareholders' funds |  | 691,001

For the financial period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 16 October 2025

......................................... Mr Steven Groves Director |  |

AA Heating Group Ltd

Statement of Changes in Equity for the Period from 8 August 2024 to 31 March 2025

| Share capital £ | Retained earnings £ | Total £
Profit for the period | - | 691,000 | 691,000
New share capital subscribed | 1 | - | 1
At 31 March 2025 | 1 | 691,000 | 691,001

AA Heating Group Ltd

Notes to the Unaudited Financial Statements for the Period from 8 August 2024 to 31 March 2025

1 | General information

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

The address of its registered office is:
1633 Parkway
Whiteley
Fareham
Hampshire
PO15 7AH

These financial statements were authorised for issue by the director on 16 October 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.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Depreciation

Asset class | Depreciation method and rate
Plant and machinery | 18% on net book value
Vehicles | 18% on net book value
Office equipment | 18% on net book value
Furniture and fittings | 18% on net book value

AA Heating Group Ltd

Notes to the Unaudited Financial Statements for the Period from 8 August 2024 to 31 March 2025

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Amortisation

Asset class | Amortisation method and rate
Goodwill | 10% on cost

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

AA Heating Group Ltd

Notes to the Unaudited Financial Statements for the Period from 8 August 2024 to 31 March 2025

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

4 | Investments

| 2025 £
Investments in subsidiaries | 500

Subsidiaries | £
Cost or valuation
Additions | 500
Provision
Carrying amount
At 31 March 2025 | 500

5 | Debtors

Current | 2025 £
Other debtors | 691,000
| 691,000

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £
Due within one year |  |
Loans and borrowings | 8 | 499

7 | Share capital

8 | Loans and borrowings

Current loans and borrowings

| 2025 £
Other borrowings | 499