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REGISTERED NUMBER: 08496767 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Cheviot Heat & Power Ltd

| Cheviot Heat & Power Ltd (Registered number: 08496767) |

Contents of the Financial Statements

for the Year Ended 30 April 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Report of the Accountants | 7 |

| Cheviot Heat & Power Ltd |

Company Information

for the Year Ended 30 April 2025

| DIRECTORS: | Mr P Barton

| Mrs J Barton

| REGISTERED OFFICE: | The Old Coach House Main Street

| Netherton

| Netherton

| NE65 7HE

| REGISTERED NUMBER: | 08496767 (England and Wales)

| ACCOUNTANTS: | AWS Accountancy Limited

| 3 Berrymoor Court

| Northumberland Business Park

| Cramlington

| Northumberland

| NE23 7RZ

| Cheviot Heat & Power Ltd (Registered number: 08496767) |

Balance Sheet

30 April 2025

30.4.25 | 30.4.24 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 117,502 |  | 127,826 |  |

117,502 |  | 127,826 |  |

CURRENT ASSETS

Stocks | 6 | 4,325 |  | 1,500 |  |

Debtors | 7 | 596 |  | 17,475 |  |

Cash at bank and in hand | 114,437 |  | 126,286 |  |

119,358 |  | 145,261 |  |

CREDITORS

Amounts falling due within one year | 8 | 11,760 |  | 12,552 |  |

NET CURRENT ASSETS | 107,598 |  | 132,709 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 225,100 |  | 260,535 |  |

CREDITORS

Amounts falling due after more than one year | 9 | 333 |  | 5,333 |  |

NET ASSETS | 224,767 |  | 255,202 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 224,766 |  | 255,201 |  |

SHAREHOLDERS' FUNDS | 224,767 |  | 255,202 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

| Cheviot Heat & Power Ltd (Registered number: 08496767) |

Balance Sheet - continued

30 April 2025

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 Board of Directors and authorised for issue on 15 January 2026 and were signed on its behalf by:

Mr P Barton - Director

| Cheviot Heat & Power Ltd (Registered number: 08496767) |

Notes to the Financial Statements

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| Cheviot Heat & Power 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Website development is being amortised evenly over its estimated useful life of five years.

| 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% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Office equipment | - | 15% 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 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 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.

| 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.

| Cheviot Heat & Power Ltd (Registered number: 08496767) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| 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 1 (2024 - 2 ) .

4. | INTANGIBLE FIXED ASSETS

Website |

development |

| £

| COST

| At 1 May 2024

| and 30 April 2025 | 2,160 |  |

| AMORTISATION

| At 1 May 2024

| and 30 April 2025 | 2,160 |  |

| NET BOOK VALUE

| At 30 April 2025 | - |  |

| At 30 April 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

Long | Plant and | Motor | Office |  |

leasehold | machinery | vehicles | equipment | Totals |

| £ | £ | £ | £ | £

| COST

| At 1 May 2024 |

| and 30 April 2025 | 80,000 |  | 27,027 |  | 55,490 |  | 3,593 |  | 166,110 |  |

| DEPRECIATION

| At 1 May 2024 | - |  | 12,348 |  | 23,990 |  | 1,946 |  | 38,284 |  |

| Charge for year | - |  | 2,202 |  | 7,875 |  | 247 |  | 10,324 |  |

| At 30 April 2025 | - |  | 14,550 |  | 31,865 |  | 2,193 |  | 48,608 |  |

| NET BOOK VALUE

| At 30 April 2025 | 80,000 |  | 12,477 |  | 23,625 |  | 1,400 |  | 117,502 |  |

| At 30 April 2024 | 80,000 |  | 14,679 |  | 31,500 |  | 1,647 |  | 127,826 |  |

| Cheviot Heat & Power Ltd (Registered number: 08496767) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

6. | STOCKS

30.4.25 | 30.4.24 |

| £ | £

| Stocks | 4,325 |  | 1,500 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

30.4.25 | 30.4.24 |

| £ | £

| Trade debtors | - |  | 1,650 |  |

| Corporation tax | - |  | 6,156 |  |

| Directors' loan accounts | - |  | 7,984 |  |

| Prepayments | 596 |  | 1,685 |  |

596 |  | 17,475 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

30.4.25 | 30.4.24 |

| £ | £

| Bank loans | 5,500 |  | 5,500 |  |

| Trade creditors | 151 |  | 487 |  |

| Social security and other taxes | 211 |  | 109 |  |

| VAT | 2,108 |  | 4,207 |  |

| Net Wages | - |  | 1,069 |  |

| Directors' loan accounts | 2,610 |  | - |  |

| Accrued expenses | 1,180 |  | 1,180 |  |

11,760 |  | 12,552 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

30.4.25 | 30.4.24 |

| £ | £

| Bank loans | 333 |  | 5,333 |  |

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

30.4.25 | 30.4.24 |

| £ | £

| Mr P Barton

| Balance outstanding at start of year | 7,984 |  | 1,097 |  |

| Amounts advanced | - |  | 7,987 |  |

| Amounts repaid | (10,594 | ) | (1,100 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (2,610 | ) | 7,984 |  |

| Cheviot Heat & Power Ltd |

Report of the Accountants to the Directors of

Cheviot Heat & Power Ltd

The following reproduces the text of the report prepared for the directors 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 Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 April 2025 set out on pages one to six and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

AWS Accountancy Limited

3 Berrymoor Court

Northumberland Business Park

Cramlington

Northumberland

NE23 7RZ

15 January 2026