REGISTERED NUMBER: 04624742 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

D. A. COOK HEATING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B Young

Mrs D L Young

SECRETARY:

Mrs D L Young

REGISTERED OFFICE:

196 Cainscross Road

Stroud

Gloucestershire

GL5 4HS

REGISTERED NUMBER:

04624742 (England and Wales)

ACCOUNTANTS:

Randall & Payne LLP

Chartered Accountants

Chargrove House

Shurdington Road

Cheltenham

Gloucestershire

GL51 4GA

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

25,252

37,426

25,252

37,426

CURRENT ASSETS

Stocks

6

11,874

12,620

Debtors

7

96,874

91,385

Cash at bank and in hand

86,940

56,894

195,688

160,899

CREDITORS

Amounts falling due within one year

8

139,683

155,898

NET CURRENT ASSETS

56,005

5,001

TOTAL ASSETS LESS CURRENT LIABILITIES

81,257

42,427

CREDITORS

Amounts falling due after more than one year

9

-

(3,670

)

PROVISIONS FOR LIABILITIES

(6,321

)

(9,357

)

NET ASSETS

74,936

29,400

CAPITAL AND RESERVES

Called up share capital

110

110

Retained earnings

74,826

29,290

SHAREHOLDERS' FUNDS

74,936

29,400

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 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 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 23 December 2025 and were signed on its behalf by:

B Young - Director

Mrs D L Young - Director

1.	STATUTORY INFORMATION

D. A. Cook Heating 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2004, has been amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

25% 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.

Financial instruments

Financial Instruments are classified by the directors as basic or advanced following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method.

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.

The company is also part of a defined benefit scheme which is a multi-employer scheme. The company is unable to identify its share of the underlying assets and liabilities of the scheme. Contributions to the scheme are charged to the Income Statement as incurred to spread the cost of pensions over employee's working lives.

Should the Company cease to participate in the scheme, it would become liable under legislation to pay a Section 75 employer debt which could be a significant sum, although the industry scheme cannot currently calculate such a debt.

Going concern

There are no material uncertainties that may cast significant doubt about the company’s ability to

continue as a going concern. The company has a strong customer base who return to the company every year for servicing.

Provisions

Provisions are recognised only where a present obligation exists as a result of a past transaction or event at or prior to the balance sheet date. In addition, a provision is only recognised where the amounts involved can be reliably estimated. Where material, provisions are calculated on a discounted basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

40,000

AMORTISATION

At 1 April 2024

and 31 March 2025

40,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

89,439

3,320

92,759

Additions

-

209

209

Disposals

(22,442

)

-

(22,442

)

At 31 March 2025

66,997

3,529

70,526

DEPRECIATION

At 1 April 2024

53,531

1,802

55,333

Charge for year

7,978

409

8,387

Eliminated on disposal

(18,446

)

-

(18,446

)

At 31 March 2025

43,063

2,211

45,274

NET BOOK VALUE

At 31 March 2025

23,934

1,318

25,252

At 31 March 2024

35,908

1,518

37,426

6.

STOCKS

2025

2024

£

£

Stocks

11,874

12,620

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

80,116

74,381

Other debtors

2,973

1,093

Prepayments and accrued income

13,785

15,911

96,874

91,385

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

3,705

3,318

Trade creditors

25,886

44,030

Corporation Tax

34,073

21,470

Social security and other taxes

4,021

5,423

Pension Control

7,572

1,513

VAT

27,995

36,169

Credit card account

1,967

2,668

Directors' loan accounts

28,308

36,655

Accruals and deferred income

6,156

4,652

139,683

155,898

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

3,670

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

3,705

6,988

The directors have entered into a personal guarantee for the Lloyds bank loan of £10,000 on behalf of the company.

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

B Young and Mrs D L Young

Balance outstanding at start of year

(36,656

)

(14,420

)

Amounts advanced

12,772

1,488

Amounts repaid

(4,424

)

(23,724

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(28,308

)

(36,656

)

No interest is being charged on the loan and there are no set repayment terms.