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A.L.N. Heating Limited
Filleted accounts
31 March 2025
Company registration number: 04688683
A.L.N. Heating Limited
Directors and other information
Director W R D Allen
Secretary A J E Allen
Company number 04688683
Registered office The Old Dairy
12 Stephen Road
Headington
Oxford
OX3 9AY
Accountants Cox Hinkins & Co. Limited
Accountants and Taxation Advisors
The Old Dairy
12 Stephen Road
Headington
Oxford
OX3 9AY
A.L.N. Heating Limited
Balance sheet
31st March 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 5 16,988 1,165
_______ _______
16,988 1,165
Current assets
Stocks 1,500 1,500
Debtors 6 45,721 36,528
Cash at bank and in hand 5,577 4,153
_______ _______
52,798 42,181
Creditors: amounts falling due
within one year 7 ( 37,456) ( 19,291)
_______ _______
Net current assets 15,342 22,890
_______ _______
Total assets less current liabilities 32,330 24,055
Provisions for liabilities 8 ( 3,228) ( 221)
_______ _______
Net assets 29,102 23,834
_______ _______
Capital and reserves
Called up share capital 10 1 1
Profit and loss account 29,101 23,833
_______ _______
Shareholders funds 29,102 23,834
_______ _______
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the Profit & loss account has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 09 December 2025 , and are signed on behalf of the board by:
W R D Allen
Director
Company registration number: 04688683
A.L.N. Heating Limited
Notes to the financial statements
Year ended 31st March 2025
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is The Old Dairy, 12 Stephen Road, Headington, Oxford, OX3 9AY. There was no significant change in the company's principal activity during the year which continued to be that of heating engineers.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The principal accounting policies are set out below. The financial statements are prepared in sterling which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably. Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. 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. Deferred tax is recognised in respect of all timing differences at the reporting date. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost of an asset, less its residual value, over the useful economic life of that asset as follows:
Equipment - Reducing balance basis at 25% per annum
Motor vehicles - Reducing balance basis at 25% per annum
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition. Cost is calculated using the first in, first out formula. Provision is made for damaged, obsolete and slow moving stock where appropriate.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the Balance sheet and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractualarrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the asset of the company after deducting all of its liabilities.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Tangible assets
Equipment Motor vehicles Total
£ £ £
Cost
At 1st April 2024 1,830 15,300 17,130
Additions 145 19,990 20,135
Disposals - ( 15,300) ( 15,300)
_______ _______ _______
At 31st March 2025 1,975 19,990 21,965
_______ _______ _______
Depreciation
At 1st April 2024 1,298 14,667 15,965
Charge for the year 347 3,385 3,732
Disposals - ( 14,720) ( 14,720)
_______ _______ _______
At 31st March 2025 1,645 3,332 4,977
_______ _______ _______
Carrying amount
At 31st March 2025 330 16,658 16,988
_______ _______ _______
At 31st March 2024 532 633 1,165
_______ _______ _______
6. Debtors
2025 2024
£ £
Trade debtors 3,111 959
Other debtors 42,610 35,569
_______ _______
45,721 36,528
_______ _______
7. Creditors: amounts falling due within one year
2025 2024
£ £
Trade creditors 1,025 595
Social security and other taxes 579 4,754
Other creditors 35,852 13,942
_______ _______
37,456 19,291
_______ _______
8. Provisions
Deferred tax (note 9) Total
£ £
At 1st April 2024 221 221
Additions 3,007 3,007
_______ _______
At 31st March 2025 3,228 3,228
_______ _______
9. Deferred tax
The deferred tax included in the Balance sheet is as follows:
2025 2024
£ £
Included in provisions (note 8) 3,228 221
_______ _______
The deferred tax account consists of the tax effect of timing differences in respect of:
2025 2024
£ £
Accelerated capital allowances 3,228 221
_______ _______
10. Called up share capital
Issued, called up and fully paid
2025 2024
No £ No £
Ordinary shares of £ 1.00 each 1 1 1 1
_______ _______ _______ _______
11. Controlling party
The company is under the control of W R D Allen who owns 100% of the issued share capital.