REGISTERED NUMBER: 13373855 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

Premheat Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

J I Fletcher

REGISTERED OFFICE:

303 Goring Road

Worthing

West Sussex

BN12 4NX

REGISTERED NUMBER:

13373855 (England and Wales)

ACCOUNTANTS:

THL Accountancy Ltd

303 Goring Road

Worthing

West Sussex

BN12 4NX

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Premheat Limited for the year ended 31 May 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Premheat Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Premheat Limited and state those matters that we have agreed to state to the director of Premheat Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Premheat Limited and its director for our work or for this report.

It is your duty to ensure that Premheat Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Premheat Limited. You consider that Premheat Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Premheat Limited. 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 financial statements.

THL Accountancy Ltd

303 Goring Road

Worthing

West Sussex

BN12 4NX

30 October 2025

FIXED ASSETS

Tangible assets

4

11,962

3,195

CURRENT ASSETS

Debtors

5

46,964

15,966

Cash at bank and in hand

10,034

10,526

56,998

26,492

CREDITORS

Amounts falling due within one year

6

67,136

29,613

NET CURRENT LIABILITIES

(10,138

)

(3,121

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,824

74

PROVISIONS FOR LIABILITIES

1,665

-

NET ASSETS

159

74

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

158

73

159

74

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

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

The director acknowledges his 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 director and authorised for issue on 30 October 2025 and were signed by:

J I Fletcher - Director

1.	STATUTORY INFORMATION

Premheat 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 the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 June 2024

333

3,000

1,760

5,093

Additions

12,083

-

-

12,083

At 31 May 2025

12,416

3,000

1,760

17,176

DEPRECIATION

At 1 June 2024

5

1,313

580

1,898

Charge for year

2,600

421

295

3,316

At 31 May 2025

2,605

1,734

875

5,214

NET BOOK VALUE

At 31 May 2025

9,811

1,266

885

11,962

At 31 May 2024

328

1,687

1,180

3,195

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

43,844

1,015

Other debtors

3,120

14,951

46,964

15,966

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

6,934

1,523

Taxation and social security

50,123

26,590

Other creditors

10,079

1,500

67,136

29,613