Company registration number 02199625 (England and Wales)
INDUSTRIAL HEATERS (SOUTHERN) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
10 Bridge Street
Christchurch
Dorset
BH23 1EF
INDUSTRIAL HEATERS (SOUTHERN) LIMITED
CONTENTS
Page
Company information
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 7
INDUSTRIAL HEATERS (SOUTHERN) LIMITED
COMPANY INFORMATION
- 1 -
Directors
Mrs. E Husband
Mr. D Husband
Mr. M Husband
Mr. L Husband
Secretary
Mr. D Husband
Company number
02199625
Registered office
3 Acorn Business Centre
Northarbour Road
Cosham
Portsmouth
Hampshire
PO6 3TH
Accountants
TC Group
10 Bridge Street
Christchurch
Dorset
BH23 1EF
INDUSTRIAL HEATERS (SOUTHERN) LIMITED
BALANCE SHEET
AS AT 30 APRIL 2025
30 April 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
69,985
94,769
Current assets
Stocks
58,884
57,143
Debtors
4
132,703
96,818
Cash at bank and in hand
102,359
95,220
293,946
249,181
Creditors: amounts falling due within one year
5
(198,452)
(162,250)
Net current assets
95,494
86,931
Total assets less current liabilities
165,479
181,700
Provisions for liabilities
(14,785)
(20,808)
Net assets
150,694
160,892
Capital and reserves
Called up share capital
6
100
100
Profit and loss reserves
150,594
160,792
Total equity
150,694
160,892
INDUSTRIAL HEATERS (SOUTHERN) LIMITED
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2025
30 April 2025
- 3 -

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 6 January 2026 and are signed on its behalf by:
Mrs. E Husband
Director
Company Registration No. 02199625
The notes on pages 4 to 7 form part of these financial statements
INDUSTRIAL HEATERS (SOUTHERN) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 4 -
1
Accounting policies
Company information

Industrial Heaters (Southern) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 3 Acorn Business Centre, Northarbour Road, Cosham, Portsmouth, Hampshire, PO6 3TH.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest pound.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

The turnover shown in the profit and loss account represents amounts invoiced during the year, exclusive of Value Added Tax.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Plant and machinery
15% straight line
Fixtures, fittings and equipment
15% straight line
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

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

1.5
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

INDUSTRIAL HEATERS (SOUTHERN) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 5 -
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more, tax.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.11
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

INDUSTRIAL HEATERS (SOUTHERN) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 6 -
2
Employees
2025
2024
Number
Number
Total
16
17
3
Tangible fixed assets
Plant and machinery
Fixtures, fittings and equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 May 2024
122,741
3,804
193,283
319,828
Additions
3,768
-
0
-
0
3,768
At 30 April 2025
126,509
3,804
193,283
323,596
Depreciation and impairment
At 1 May 2024
106,948
3,804
114,307
225,059
Depreciation charged in the year
6,039
-
0
22,513
28,552
At 30 April 2025
112,987
3,804
136,820
253,611
Carrying amount
At 30 April 2025
13,522
-
0
56,463
69,985
At 30 April 2024
15,793
-
0
78,976
94,769
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
132,703
96,818
INDUSTRIAL HEATERS (SOUTHERN) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 7 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
-
0
15,000
Trade creditors
94,774
64,360
Other taxation and social security
64,116
50,988
Other creditors
39,562
31,902
198,452
162,250

The aggregate of secured creditors was Nil (20 24 - £15,000). The bank loan is secured against the assets of the company.

6
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
30 Ordinary A shares of £1 each
30
30
30 Ordinary B shares of £1 each
30
30
20 Ordinary C shares of £1 each
20
20
20 Ordinary D shares of £1 each
20
20
100
100
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