REGISTERED NUMBER: 01080866 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Uniheat (Oxford) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N R Honour

Mrs R A Painton

D Scarallo

REGISTERED OFFICE:

Unit 5 Wheatley Business Centre

Old London Road

Wheatley

Oxford

Oxfordshire

OX33 1XW

REGISTERED NUMBER:

01080866 (England and Wales)

ACCOUNTANTS:

WaltonPaige Accountants

11 Lime Tree Mews

2 Lime Walk

Headington

Oxford

Oxfordshire

OX3 7DZ

FIXED ASSETS

Tangible assets

4

133,624

154,337

CURRENT ASSETS

Stocks

62,863

43,027

Debtors

5

366,628

402,378

Cash at bank

142,528

134,938

572,019

580,343

CREDITORS

Amounts falling due within one year

6

(411,544

)

(446,086

)

NET CURRENT ASSETS

160,475

134,257

TOTAL ASSETS LESS CURRENT LIABILITIES

294,099

288,594

CREDITORS

Amounts falling due after more than one year

7

(2,323

)

(17,079

)

PROVISIONS FOR LIABILITIES

(25,689

)

(30,373

)

NET ASSETS

266,087

241,142

CAPITAL AND RESERVES

Called up share capital

1,050

1,050

Retained earnings

265,037

240,092

SHAREHOLDERS' FUNDS

266,087

241,142

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 October 2025 and were signed on its behalf by:

Mrs R A Painton - Director

1.	STATUTORY INFORMATION

Uniheat (Oxford) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and loose tools

-

15% on reducing balance

Office equipment

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work in progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in independently administered funds. Contributions payable by the company amounted to £68,767 (2024: £74,786).

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2024 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

loose

Office

Motor

Computer

tools

equipment

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

7,692

24,770

324,802

81,348

438,612

Additions

4,750

4,115

17,689

1,769

28,323

Disposals

-

-

(29,118

)

-

(29,118

)

At 31 August 2025

12,442

28,885

313,373

83,117

437,817

DEPRECIATION

At 1 September 2024

7,460

20,149

184,484

72,182

284,275

Charge for year

748

1,310

38,228

3,642

43,928

Eliminated on disposal

-

-

(24,010

)

-

(24,010

)

At 31 August 2025

8,208

21,459

198,702

75,824

304,193

NET BOOK VALUE

At 31 August 2025

4,234

7,426

114,671

7,293

133,624

At 31 August 2024

232

4,621

140,318

9,166

154,337

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 September 2024

203,727

Transfer to ownership

(64,117

)

At 31 August 2025

139,610

DEPRECIATION

At 1 September 2024

93,508

Charge for year

20,794

Transfer to ownership

(37,069

)

At 31 August 2025

77,233

NET BOOK VALUE

At 31 August 2025

62,377

At 31 August 2024

110,219

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

360,473

376,265

Amounts owed by group undertakings

1,205

21,300

Prepayments and accrued income

4,875

4,813

Directors' loan accounts

75

-

366,628

402,378

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts

16,305

55,061

Trade creditors

203,605

179,834

Corporation Tax

50,641

62,977

Other taxes and social security

54,395

69,727

Other creditors

6,043

6,328

Directors' loan accounts

40

60

Accruals and deferred income

80,515

72,099

411,544

446,086

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts

2,323

17,079