REGISTERED NUMBER: 04928983 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Heating Controls Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

K J Wynn

SECRETARY:

F Wynn

REGISTERED OFFICE:

Unit 72

Ackhurst Industrial Estate

Foxhole Road

Chorley

Lancashire

PR7 1NW

REGISTERED NUMBER:

04928983 (England and Wales)

ACCOUNTANTS:

M J Miller & Co. Ltd

Chartered Certified Accountants

56 Gidlow Lane

Gidlow

Wigan

Lancashire

WN6 7DP

FIXED ASSETS

Tangible assets

4

5,772

809

CURRENT ASSETS

Stocks

95,000

95,000

Debtors

5

420,862

309,106

Cash at bank and in hand

58,150

29,861

574,012

433,967

CREDITORS

Amounts falling due within one year

6

398,370

288,744

NET CURRENT ASSETS

175,642

145,223

TOTAL ASSETS LESS CURRENT LIABILITIES

181,414

146,032

CREDITORS

Amounts falling due after more than one year

7

(18,750

)

-

PROVISIONS FOR LIABILITIES

(1,097

)

(154

)

NET ASSETS

161,567

145,878

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

161,565

145,876

SHAREHOLDERS' FUNDS

161,567

145,878

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 December 2025 and were signed by:

K J Wynn - Director

1.	STATUTORY INFORMATION

Heating Controls 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 etc

-

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 Profit and Loss Account, 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 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 November 2024

13,620

1,600

15,220

Additions

6,887

-

6,887

At 31 October 2025

20,507

1,600

22,107

DEPRECIATION

At 1 November 2024

12,861

1,550

14,411

Charge for year

1,912

12

1,924

At 31 October 2025

14,773

1,562

16,335

NET BOOK VALUE

At 31 October 2025

5,734

38

5,772

At 31 October 2024

759

50

809

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

269,036

198,447

Other debtors

151,826

110,659

420,862

309,106

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

5,000

4,117

Trade creditors

362,726

251,979

Taxation and social security

26,441

28,986

Other creditors

4,203

3,662

398,370

288,744

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

18,750

-

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

31.10.25

31.10.24

£

£

K J Wynn

Balance outstanding at start of year

89,037

87,784

Amounts advanced

43,725

89,037

Amounts repaid

(11,772

)

(87,784

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

120,990

89,037

The above is considered to be fully repayable and included within current assets on the balance sheet.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is K J Wynn.

The ultimate controlling party is K J Wynn.