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REGISTERED NUMBER: 10090934 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

HEATWAVE (SOUTH EAST) LIMITED

HEATWAVE (SOUTH EAST) LIMITED (REGISTERED NUMBER: 10090934)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 7 |

HEATWAVE (SOUTH EAST) LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTOR: | J D Lindsay

| REGISTERED OFFICE: | 28 Wilton Road

| Bexhill on Sea

| East Sussex

| TN40 1EZ

| REGISTERED NUMBER: | 10090934 (England and Wales)

| ACCOUNTANTS: | Ashdown Hurrey

| Chartered Accountants & Business Advisers

| 28 Wilton Road

| Bexhill on Sea

| East Sussex

| TN40 1EZ

HEATWAVE (SOUTH EAST) LIMITED (REGISTERED NUMBER: 10090934)

BALANCE SHEET

31 MARCH 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 10,483 |  | 801 |  |

CURRENT ASSETS

Stocks | 1,250 |  | 1,000 |  |

Debtors | 5 | 43,841 |  | 52,717 |  |

Cash at bank | 46,967 |  | 44,652 |  |

92,058 |  | 98,369 |  |

CREDITORS

Amounts falling due within one year | 6 | 41,229 |  | 36,417 |  |

NET CURRENT ASSETS | 50,829 |  | 61,952 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 61,312 |  | 62,753 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (10,694 | ) | (3,499 | ) |

PROVISIONS FOR LIABILITIES | 8 | (200 | ) | (180 | ) |

NET ASSETS | 50,418 |  | 59,074 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 50,318 |  | 58,974 |  |

SHAREHOLDERS' FUNDS | 50,418 |  | 59,074 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

HEATWAVE (SOUTH EAST) LIMITED (REGISTERED NUMBER: 10090934)

BALANCE SHEET - continued

31 MARCH 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 director and authorised for issue on 1 December 2025 and were signed by:

J D Lindsay - Director

HEATWAVE (SOUTH EAST) LIMITED (REGISTERED NUMBER: 10090934)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Heatwave (South East) 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

| On the basis of this consideration, the directors are confident that the company has adequate resources to continue in operational existence and to meet its liabilities as they fall due for the foreseeable future. In reaching this conclusion they are satisfied that no material uncertainty exists. As a result of the above, the directors have concluded that it remains appropriate to adopt a going concern basis of preparation in these financial statements and that no material uncertainty exists in reaching this conclusion.

| Turnover

| Turnover represents invoices raised in respect of plumbing and heating services provided net of value added tax.

| Turnover is recognised when the right to consideration becomes due.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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 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.

| 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 3 (2024 - 3 ) .

HEATWAVE (SOUTH EAST) LIMITED (REGISTERED NUMBER: 10090934)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2024 | 10,575 |  |

| Additions | 13,176 |  |

| At 31 March 2025 | 23,751 |  |

| DEPRECIATION

| At 1 April 2024 | 9,774 |  |

| Charge for year | 3,494 |  |

| At 31 March 2025 | 13,268 |  |

| NET BOOK VALUE

| At 31 March 2025 | 10,483 |  |

| At 31 March 2024 | 801 |  |

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | 39,118 |  | 47,994 |  |

| Other debtors | 4,723 |  | 4,723 |  |

43,841 |  | 52,717 |  |

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans and overdrafts | 6,866 |  | 3,000 |  |

| Tax | 18,990 |  | 19,826 |  |

| Social security and other taxes | 2,506 |  | 2,485 |  |

| VAT | 9,426 |  | 8,573 |  |

| Other creditors | 976 |  | 590 |  |

| Directors' current accounts | 675 |  | 303 |  |

| Accrued expenses | 1,790 |  | 1,640 |  |

41,229 |  | 36,417 |  |

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans - 1-2 years | 4,366 |  | 3,000 |  |

| Bank loans - 2-5 years | 6,328 |  | 499 |  |

10,694 |  | 3,499 |  |

8. | PROVISIONS FOR LIABILITIES

| 31.3.25 |  | 31.3.24

£ | £ |

| Deferred tax

| Accelerated capital allowances | 200 |  | 180 |  |

HEATWAVE (SOUTH EAST) LIMITED (REGISTERED NUMBER: 10090934)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

8. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 April 2024 | 180 |  |

| Provided during year | 20 |  |

| Balance at 31 March 2025 | 200 |  |

9. | RELATED PARTY DISCLOSURES

| At the year end the company owed director, Mr and Mrs J Lindsay £675 (2024- £303).

| This loan is interest free and is payable on demand.

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR

ON THE UNAUDITED FINANCIAL STATEMENTS OF

HEATWAVE (SOUTH EAST) LIMITED

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 Heatwave (South East) Limited for the year ended 31 March 2025 which comprise the Statement of Income and Retained Earnings, 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 icaew.com/membershandbook.

This report is made solely to the director of Heatwave (South East) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Heatwave (South East) Limited and state those matters that we have agreed to state to the director of Heatwave (South East) Limited in this report in accordance with icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Heatwave (South East) Limited and its director for our work or for this report.

It is your duty to ensure that Heatwave (South East) 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 Heatwave (South East) Limited. You consider that Heatwave (South East) 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 Heatwave (South East) 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.

Ashdown Hurrey

Chartered Accountants & Business Advisers

28 Wilton Road

Bexhill on Sea

East Sussex

TN40 1EZ

Date: .............................................