Registration number: 08475294

R Abbott Heating Ltd

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 8

R Abbott Heating Ltd

Company Information

Director

Mr Richard Abbott

Registered office

34 Seaford Close Ruislip Middlesex United Kingdom HA4 7EQ

Accountants

Gavin Fernandes Tax & Wealth Management Chartered Accountants6 Wildacres Northwood Middlesex HA6 3JD

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
R Abbott Heating Ltd
for the Year Ended 30 April 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of R Abbott Heating Ltd for the year ended 30 April 2025 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of R Abbott Heating Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of R Abbott Heating Ltd and state those matters that we have agreed to state to the Board of Directors of R Abbott Heating Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than R Abbott Heating Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that R Abbott Heating Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of R Abbott Heating Ltd. You consider that R Abbott 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 accounts of R Abbott 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 accounts.

......................................

Gavin Fernandes Tax & Wealth Management
Chartered Accountants
6 Wildacres
Northwood
Middlesex
HA6 3JD

16 December 2025

R Abbott Heating Ltd

(Registration number: 08475294)
Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	8,738	10,923
Current assets
Debtors	5	20,234	29,863
Cash at bank and in hand		50,311	41,071
		70,545	70,934
Creditors: Amounts falling due within one year	6	(9,727)	(14,542)
Net current assets		60,818	56,392
Total assets less current liabilities		69,556	67,315
Creditors: Amounts falling due after more than one year	6	(698)	(1,281)
Net assets		68,858	66,034
Capital and reserves
Called up share capital	9	100	100
Retained earnings		68,758	65,934
Shareholders' funds		68,858	66,034

For the financial year ending 30 April 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 accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 16 December 2025
 

......................................... Mr Richard Abbott Director

R Abbott Heating Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
34 Seaford Close
Ruislip
Middlesex
HA4 7EQ
United Kingdom

These financial statements were authorised for issue by the director on 16 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

R Abbott Heating Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Asset class	Depreciation method and rate
Fixtures and fittings	20% straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

R Abbott Heating Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

4	Tangible assets

	Fixtures and fittings £	Motor vehicles  £	Total £
Cost or valuation
At 1 May 2024	1,874	21,404	23,278
At 30 April 2025	1,874	21,404	23,278
Depreciation
At 1 May 2024	1,874	10,481	12,355
Charge for the year	-	2,185	2,185
At 30 April 2025	1,874	12,666	14,540
Carrying amount
At 30 April 2025	-	8,738	8,738
At 30 April 2024	-	10,923	10,923

5

Debtors

Current	2025 £	2024 £
Trade debtors	19,637	29,863
Other debtors	597	-
	20,234	29,863

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	44	300
Taxation and social security	9,633	13,113
Other creditors	50	1,129
	9,727	14,542

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	7	698	1,281

R Abbott Heating Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

7	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	698	1,281

8	Related party transactions

During the year, the company made the following related party transactions:

Directors

At the Balance sheet date, the amount due to the Directors was £50 (2024: £1,129). The amount is unsecured and repayable on demand.
 

R Abbott Heating Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

9	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary share of £1 each	100	100	100	100