IRIS Accounts Production v25.4.0.155 11556074 Board of Directors 6.4.24 5.4.25 5.4.25 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 11556074 2024-04-05 11556074 2025-04-05 11556074 2024-04-06 2025-04-05 11556074 2023-04-05 11556074 2023-04-06 2024-04-05 11556074 2024-04-05 11556074 ns15:EnglandWales 2024-04-06 2025-04-05 11556074 ns14:PoundSterling 2024-04-06 2025-04-05 11556074 ns10:Director1 2024-04-06 2025-04-05 11556074 ns10:PrivateLimitedCompanyLtd 2024-04-06 2025-04-05 11556074 ns10:SmallEntities 2024-04-06 2025-04-05 11556074 ns10:AuditExempt-NoAccountantsReport 2024-04-06 2025-04-05 11556074 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-06 2025-04-05 11556074 ns10:SmallCompaniesRegimeForAccounts 2024-04-06 2025-04-05 11556074 ns10:FullAccounts 2024-04-06 2025-04-05 11556074 ns10:OrdinaryShareClass1 2024-04-06 2025-04-05 11556074 ns10:Director2 2024-04-06 2025-04-05 11556074 ns10:RegisteredOffice 2024-04-06 2025-04-05 11556074 ns5:CurrentFinancialInstruments 2025-04-05 11556074 ns5:CurrentFinancialInstruments 2024-04-05 11556074 ns5:Non-currentFinancialInstruments 2025-04-05 11556074 ns5:Non-currentFinancialInstruments 2024-04-05 11556074 ns5:ShareCapital 2025-04-05 11556074 ns5:ShareCapital 2024-04-05 11556074 ns5:RetainedEarningsAccumulatedLosses 2025-04-05 11556074 ns5:RetainedEarningsAccumulatedLosses 2024-04-05 11556074 ns5:PlantMachinery 2024-04-06 2025-04-05 11556074 ns5:FurnitureFittings 2024-04-06 2025-04-05 11556074 ns5:MotorVehicles 2024-04-06 2025-04-05 11556074 ns5:ComputerEquipment 2024-04-06 2025-04-05 11556074 ns5:PlantMachinery 2024-04-05 11556074 ns5:PlantMachinery 2025-04-05 11556074 ns5:PlantMachinery 2024-04-05 11556074 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-04-05 11556074 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-04-05 11556074 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2025-04-05 11556074 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2024-04-05 11556074 ns5:BetweenOneFiveYears ns5:HirePurchaseContracts 2025-04-05 11556074 ns5:BetweenOneFiveYears ns5:HirePurchaseContracts 2024-04-05 11556074 ns5:HirePurchaseContracts 2025-04-05 11556074 ns5:HirePurchaseContracts 2024-04-05 11556074 ns5:WithinOneYear 2025-04-05 11556074 ns5:WithinOneYear 2024-04-05 11556074 ns5:BetweenOneFiveYears 2025-04-05 11556074 ns5:BetweenOneFiveYears 2024-04-05 11556074 ns5:AllPeriods 2025-04-05 11556074 ns5:AllPeriods 2024-04-05 11556074 ns10:OrdinaryShareClass1 2025-04-05 11556074 ns10:Director2 2 2024-04-05 11556074 ns10:Director2 2 2023-04-05 11556074 ns10:Director2 2 2024-04-06 2025-04-05 11556074 ns10:Director2 2 2023-04-06 2024-04-05 11556074 ns10:Director2 2 2025-04-05 11556074 ns10:Director2 2 2024-04-05

REGISTERED NUMBER: 11556074 (England and Wales)

| D&R HEATING SERVICES LTD |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 5TH APRIL 2025 |

| D&R HEATING SERVICES LTD (REGISTERED NUMBER: 11556074) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5TH APRIL 2025

| Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |  | to |  | 3

| Notes to the Financial Statements | 4 |  | to |  | 7

| D&R HEATING SERVICES LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 5TH APRIL 2025

| DIRECTORS: | Mr B T Donovan

| Mr L J Reeves

| REGISTERED OFFICE: | Unit 1 Manor Hill Farm

| Purton

| SWINDON

| Wiltshire

| SN5 4EG

| REGISTERED NUMBER: | 11556074 (England and Wales)

| ACCOUNTANTS: | Morris Owen

| Chartered Accountants

| 43-45 Devizes Road

| SWINDON

| Wiltshire

| SN1 4BG

| BANKERS: | Lloyds TSB Bank Plc

| Oldham

| Birmingham

| B26 3JW

| D&R HEATING SERVICES LTD (REGISTERED NUMBER: 11556074) |

STATEMENT OF FINANCIAL POSITION

5TH APRIL 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 235,028 |  | 235,471 |  |

CURRENT ASSETS

Debtors | 5 | 269,317 |  | 246,943 |  |

Cash at bank | 273,148 |  | 235,133 |  |

542,465 |  | 482,076 |  |

CREDITORS

Amounts falling due within one year | 6 | 339,937 |  | 254,937 |  |

NET CURRENT ASSETS | 202,528 |  | 227,139 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 437,556 |  | 462,610 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (108,428 | ) | (119,857 | ) |

PROVISIONS FOR LIABILITIES | (57,188 | ) | (57,271 | ) |

NET ASSETS | 271,940 |  | 285,482 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 2 |  | 2 |  |

Retained earnings | 271,938 |  | 285,480 |  |

SHAREHOLDERS' FUNDS | 271,940 |  | 285,482 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5th April 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.

| D&R HEATING SERVICES LTD (REGISTERED NUMBER: 11556074) |

STATEMENT OF FINANCIAL POSITION - continued

5TH APRIL 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17th November 2025 and were signed on its behalf by:

Mr L J Reeves - Director

| D&R HEATING SERVICES LTD (REGISTERED NUMBER: 11556074) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5TH APRIL 2025

1. | STATUTORY INFORMATION

| D&R Heating Services Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: 11556074

| Registered office: Unit 1 Manor Hill Farm, Purton, Swindon, SN5 4EG

| The presentation currency of the financial statements is the Pound Sterling (£) rounded to the nearest pound.

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.

| Significant judgements and estimates

| In preparing these financial statements, the directors have made the following judgements:

| - Determine whether leases entered into by the company as a lessee are operating leases or finance leases. These decisions depend on an assessment of whether the risks and rewards of ownership have been transferred from the lessor to the lessee on a lease by lease basis.

| - Determine the period of useful economic life and any residual value of all tangible fixed assets order to write off the value of each asset over that period.

| - Determine an appropriate provision for bad and doubtful debts by assessing the recoverability of all balances on a balance by balance basis.

| - Determine an appropriate provision for dilapidations by assessing the probable future obligations expected to exist at the end of the property lease.

| 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 machinery | - | 15% on cost

| Fixtures and fittings | - | 33% on cost

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Financial instruments

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Short term trade creditors are measured at the transaction price. Other financial liabilities, including loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| D&R HEATING SERVICES LTD (REGISTERED NUMBER: 11556074) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 5TH APRIL 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2024 - 8 ) .

| D&R HEATING SERVICES LTD (REGISTERED NUMBER: 11556074) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 5TH APRIL 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 6th April 2024 | 324,270 |  |

| Additions | 145,521 |  |

| Disposals | (87,000 | ) |

| At 5th April 2025 | 382,791 |  |

| DEPRECIATION

| At 6th April 2024 | 88,799 |  |

| Charge for year | 76,198 |  |

| Eliminated on disposal | (17,234 | ) |

| At 5th April 2025 | 147,763 |  |

| NET BOOK VALUE

| At 5th April 2025 | 235,028 |  |

| At 5th April 2024 | 235,471 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 252,598 |  | 229,727 |  |

| Other debtors | 16,719 |  | 17,216 |  |

269,317 |  | 246,943 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 8) | 42,750 |  | 38,518 |  |

| Trade creditors | 87,082 |  | 116,239 |  |

| Taxation and social security | 170,734 |  | 88,363 |  |

| Other creditors | 39,371 |  | 11,817 |  |

339,937 |  | 254,937 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 8) | 108,428 |  | 119,857 |  |

| D&R HEATING SERVICES LTD (REGISTERED NUMBER: 11556074) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 5TH APRIL 2025

8. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 42,750 |  | 38,518 |  |

| Between one and five years | 108,428 |  | 119,857 |  |

151,178 |  | 158,375 |  |

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 6,992 |  | 10,430 |  |

| Between one and five years | - |  | 5,215 |  |

6,992 |  | 15,645 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 151,178 |  | 158,375 |  |

| The hire purchase liability is secured upon the assets on which finance was obtained.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 5th April 2025 and 5th April 2024:

2025 | 2024 |

£ | £ |

| Mr B T Donovan

| Balance outstanding at start of year | 4,734 |  | - |  |

| Amounts advanced | - |  | 12,000 |  |

| Amounts repaid | (4,734 | ) | (7,266 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 4,734 |  |

| The above loan was provided interest free and was repaid in May 2024.