REGISTERED NUMBER: 09450707 (England and Wales)

Heat Different Limited

Unaudited Financial Statements

For The Year Ended

28th February 2025

Page

Balance Sheet

1

to

2

Notes to the Financial Statements

3

to

5

FIXED ASSETS

Tangible assets

4

60,360

75,510

CURRENT ASSETS

Stocks

96,222

59,404

Debtors

5

90,499

120,943

Cash at bank

4,014

70

190,735

180,417

CREDITORS

Amounts falling due within one year

6

189,898

189,349

NET CURRENT ASSETS/(LIABILITIES)

837

(8,932

)

TOTAL ASSETS LESS CURRENT LIABILITIES

61,197

66,578

CREDITORS

Amounts falling due after more than one year

7

(13,361

)

(32,602

)

PROVISIONS FOR LIABILITIES

(15,090

)

(14,347

)

NET ASSETS

32,746

19,629

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

32,646

19,529

SHAREHOLDERS' FUNDS

32,746

19,629

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 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 6th January 2026 and were signed on its behalf by:

A R Kelf - Director

1.	STATUTORY INFORMATION

Heat Different Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

09450707

Registered office:

5 Europa Way

Norwich

Norfolk

NR1 2EN

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

-

15% reducing balance

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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1st March 2024

27,588

125,727

9,278

162,593

Additions

2,562

-

-

2,562

At 28th February 2025

30,150

125,727

9,278

165,155

DEPRECIATION

At 1st March 2024

13,512

67,357

6,214

87,083

Charge for year

2,354

14,592

766

17,712

At 28th February 2025

15,866

81,949

6,980

104,795

NET BOOK VALUE

At 28th February 2025

14,284

43,778

2,298

60,360

At 29th February 2024

14,076

58,370

3,064

75,510

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

72,637

55,194

Other debtors

17,862

65,749

90,499

120,943

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,031

19,042

Hire purchase contracts

13,001

14,976

Trade creditors

98,860

94,923

Taxation and social security

51,382

36,389

Other creditors

17,624

24,019

189,898

189,349

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,210

7,450

Hire purchase contracts

12,151

25,152

13,361

32,602

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

As at 1 March 2024, the balance owed by the directors was £30,428. During the year the directors reimbursed the company with £29,628.

As a result the balance owed by the directors was £800 at the year end. The loan is repayable on demand.

9.	ULTIMATE CONTROLLING PARTY

The company is under the control of its parent company; Different Group Ltd