Company registration number SC567733 (Scotland)
HEATING SOLUTIONS (SCOTLAND) LTD.
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
HEATING SOLUTIONS (SCOTLAND) LTD.
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 4
HEATING SOLUTIONS (SCOTLAND) LTD.
STATEMENT OF FINANCIAL POSITION
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Non-current assets
Property, plant and equipment
3
38,010
53,285
Current assets
Trade and other receivables
4
59,966
40,319
Cash and cash equivalents
5,420
37,023
65,386
77,342
Current liabilities
5
(40,188)
(42,733)
Net current assets
25,198
34,609
Total assets less current liabilities
63,208
87,894
Non-current liabilities
6
(26,161)
(34,440)
Net assets
37,047
53,454
Equity
Called up share capital
7
2
2
Retained earnings
37,045
53,452
Total equity
37,047
53,454

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

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.

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.

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

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 3 February 2026 and are signed on its behalf by:
G P Curtis
Director
Company registration number SC567733 (Scotland)
HEATING SOLUTIONS (SCOTLAND) LTD.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 2 -
1
Accounting policies
Company information

Heating Solutions (Scotland) Ltd. is a private company limited by shares incorporated in Scotland. The registered office is 2 Melville Street, Falkirk, Scotland, FK1 1HZ.

1.1
Basis of preparation

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

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.3
Property, plant and equipment

Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
33% reducing balance
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
Cash and cash equivalents

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.

1.5
Taxation

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

HEATING SOLUTIONS (SCOTLAND) LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 3 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement 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.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
5
3
Property, plant and equipment
Computers
Motor vehicles
Total
£
£
£
Cost
At 1 July 2024
625
109,584
110,209
Additions
-
0
33,985
33,985
Disposals
-
0
(48,745)
(48,745)
At 30 June 2025
625
94,824
95,449
Depreciation and impairment
At 1 July 2024
344
56,580
56,924
Depreciation charged in the year
93
12,608
12,701
Eliminated in respect of disposals
-
0
(12,186)
(12,186)
At 30 June 2025
437
57,002
57,439
Carrying amount
At 30 June 2025
188
37,822
38,010
At 30 June 2024
281
53,004
53,285
HEATING SOLUTIONS (SCOTLAND) LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
4
Trade and other receivables
2025
2024
Amounts falling due within one year:
£
£
Trade receivables
24,281
13,591
Other receivables
35,685
26,728
59,966
40,319
5
Current liabilities
2025
2024
£
£
Trade payables
15,852
75
Corporation tax
10,816
8,263
Other taxation and social security
395
397
Other payables
13,125
33,998
40,188
42,733
6
Non-current liabilities
2025
2024
£
£
Other payables
26,161
34,440
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
A Ordinary shares of £1 each
1
1
1
1
B Ordinary shares of £1 each
1
1
1
1
2
2
2
2
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