RSM Heating Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 09495924 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

RSM HEATING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTOR:

Mr R S Mann

REGISTERED OFFICE:

23 Layburn Crescent

Slough

SL3 8QL

REGISTERED NUMBER:

09495924 (England and Wales)

ACCOUNTANTS:

Beyond Accounting Limited

20 Abbots Business Park

Primrose Hill

Kings Langley

Hertfordshire

WD4 8FR

FIXED ASSETS

Tangible assets

4

11,793

16,002

CURRENT ASSETS

Debtors

5

15,179

9,341

Cash at bank and in hand

8,391

13,560

23,570

22,901

CREDITORS

Amounts falling due within one year

6

19,308

34,227

NET CURRENT ASSETS/(LIABILITIES)

4,262

(11,326

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

16,055

4,676

CREDITORS

Amounts falling due after more than one year

7

3,334

13,334

NET ASSETS/(LIABILITIES)

12,721

(8,658

)

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

12,720

(8,659

)

SHAREHOLDERS' FUNDS

12,721

(8,658

)

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.

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 17 December 2025 and were signed by:

Mr R S Mann - Director

1.	STATUTORY INFORMATION

RSM Heating Ltd 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 each asset over its estimated useful life.

Plant and machinery

-

Straight line over 3 years

Commercial vehicles

-

Straight line over 4 years

Computer equipment

-

Straight line over 3 years

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

Commercial

Computer

machinery

vehicles

equipment

Totals

£

COST

At 1 April 2024

1,200

21,026

3,252

25,478

Additions

1,229

-

416

1,645

At 31 March 2025

2,429

21,026

3,668

27,123

DEPRECIATION

At 1 April 2024

967

5,257

3,252

9,476

Charge for year

540

5,256

58

5,854

At 31 March 2025

1,507

10,513

3,310

15,330

NET BOOK VALUE

At 31 March 2025

922

10,513

358

11,793

At 31 March 2024

233

15,769

-

16,002

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade debtors

6,847

3,264

Other debtors

3,230

16

Value added tax

3,073

4,205

Prepayments

2,029

1,856

15,179

9,341

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Bank loans and overdrafts

10,000

Trade creditors

195

35

Taxation

3,723

-

Other creditors

3,859

794

Directors' current accounts

381

22,598

Accruals

1,150

800

19,308

34,227

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.3.25

31.3.24

£

Bank loans - 1-2 years

3,334

10,000

Bank loans - 2-5 years

-

3,334

13,334

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

31.3.25

31.3.24

£

Mr R S Mann

Balance outstanding at start of year

-

3,742

Amounts repaid

-

(3,742

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

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 RSM Heating Ltd for the year ended 31 March 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of RSM Heating Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of RSM Heating Ltd and state those matters that we have agreed to state to the director of RSM Heating Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that RSM Heating Ltd 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 RSM Heating Ltd. You consider that RSM Heating Ltd 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 RSM Heating Ltd. 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.

Beyond Accounting Limited

20 Abbots Business Park

Primrose Hill

Kings Langley

Hertfordshire

WD4 8FR

17 December 2025