HEATING DESIGN SOLUTIONS LIMITED


Director	CHAMBERS, Ian


Registered Address	12 Kingsway House
	Team Valley
	Gateshead
	NE11 0HW


Registered Number	12489609 (England and Wales)

Balance Sheet as at
28 February 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		3,825		2,260
			3,825		2,260
Current assets
Debtors	4	50,941		46,283
Cash at bank and on hand		-		2,189
		50,941		48,472
Creditors amounts falling due within one year	5	(54,547)		(50,705)
Net current assets (liabilities)			(3,606)		(2,233)
Total assets less current liabilities			219		27
Net assets			219		27
Capital and reserves
Called up share capital			120		120
Profit and loss account			99		(93)
Shareholders' funds			219		27

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 8 September 2025, and are signed on its behalf by:

CHAMBERS, Ian
Director
Registered Company No. 12489609

HEATING DESIGN SOLUTIONS LIMITED

Notes to the Financial Statements
for the year ended 28 February 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	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.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Revenue from rendering of services
	Revenue 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Current taxation
	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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Plant and machinery	5
	Office Equipment	5

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		3

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 March 24	4,236	400	4,636
Additions	871	1,750	2,621
At 28 February 25	5,107	2,150	7,257
Depreciation and impairment
At 01 March 24	2,216	160	2,376
Charge for year	888	168	1,056
At 28 February 25	3,104	328	3,432
Net book value
At 28 February 25	2,003	1,822	3,825
At 29 February 24	2,020	240	2,260

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	28,904	24,985
Amounts owed by associates and joint ventures / participating interests	14,873	14,999
Other debtors	5,062	5,062
Prepayments and accrued income	2,102	1,237
Total	50,941	46,283

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	1,966	1,725
Bank borrowings and overdrafts	1,053	5,486
Taxation and social security	51,053	43,044
Accrued liabilities and deferred income	475	450
Total	54,547	50,705


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Creditors: amounts due after one year