Company Registration No. 09482406 (England and Wales)
OPTIMAL HEATING SERVICES LIMITED
Unaudited accounts
for the year ended 31 March 2025
OPTIMAL HEATING SERVICES LIMITED
Unaudited accounts
Contents
OPTIMAL HEATING SERVICES LIMITED
Company Information
for the year ended 31 March 2025
Director
Wieslaw Tadeusz Kowal
Company Number
09482406 (England and Wales)
Registered Office
182 FRANCIS CLOSE
EPSOM
KT19 0JT
ENGLAND
Accountants
Fox Accountancy Limited
88 Corbets Tey Road
Upminster
Essex
RM14 2BA
OPTIMAL HEATING SERVICES LIMITED
Statement of financial position
as at 31 March 2025
Tangible assets
24,764
33,191
Cash at bank and in hand
1,883
8,382
Creditors: amounts falling due within one year
(69,754)
(88,997)
Net current liabilities
(61,889)
(73,974)
Total assets less current liabilities
(37,125)
(40,783)
Creditors: amounts falling due after more than one year
(7,980)
(18,162)
Net liabilities
(45,105)
(58,945)
Called up share capital
1
1
Profit and loss account
(45,106)
(58,946)
Shareholders' funds
(45,105)
(58,945)
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 September 2025 and were signed on its behalf by
Wieslaw Tadeusz Kowal
Director
Company Registration No. 09482406
OPTIMAL HEATING SERVICES LIMITED
Notes to the Accounts
for the year ended 31 March 2025
OPTIMAL HEATING SERVICES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09482406. The registered office is 182 FRANCIS CLOSE, EPSOM, KT19 0JT, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Computer equipment
25% reducing balance
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
61,750
75,636
5,282
142,668
At 31 March 2025
61,750
75,636
5,282
142,668
At 1 April 2024
55,549
49,902
4,026
109,477
Charge for the year
1,550
6,458
419
8,427
At 31 March 2025
57,099
56,360
4,445
117,904
At 31 March 2025
4,651
19,276
837
24,764
At 31 March 2024
6,201
25,734
1,256
33,191
OPTIMAL HEATING SERVICES LIMITED
Notes to the Accounts
for the year ended 31 March 2025
Amounts falling due within one year
Accrued income and prepayments
-
488
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
10,210
10,304
Obligations under finance leases and hire purchase contracts
16,541
24,844
Loans from directors
41,056
53,056
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
-
224
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).