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Registered Number: 09647586
England and Wales
Unaudited Financial Statements
for the year ended 30 June 2025
for
TSM HEATING SERVICES LTD

TSM HEATING SERVICES LTD ###### Statement of Financial Position As at 30 June 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |
Tangible fixed assets | 2 | 32,217 |  | 42,469
|  | 32,217 |  | 42,469
Current assets |  |
Inventories | 3 | 264,705 |  | 212,578
Debtors | 4 | 832,358 |  | 917,316
Cash at bank and in hand |  | 338,932 |  | 438,398
|  | 1,435,995 |  | 1,568,292
Creditors: amount falling due within one year | 5 | (854,294) |  | (864,160)
Net current assets/(liabilities) |  | 581,701 |  | 704,132
Total assets less current liabilities |  | 613,918 |  | 746,601
Creditors: amount falling due after more than one year | 6 | 0 |  | (28,405)
Provisions for liabilities | 7 | (3,402) |  | 0
Net assets/(liabilities) |  | 610,516 |  | 718,196
Capital and reserves |  |
Called up share capital |  | 102 |  | 100
Profit and loss account | 8 | 610,414 |  | 718,096
Shareholders fund |  | 610,516 |  | 718,196
For the 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. Directors' 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 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime of Part 15 of the Companies Act 2006. Signed on behalf of the board of directors:
---------------------------------- Tom Massey Director | ---------------------------------- Samuel Anthony Mayo Director
Date approved: 06 March 2026 1

TSM HEATING SERVICES LTD ###### Notes to the Accounts For the year ended 30 June 2025
Statutory Information Tsm Heating Services Ltd is a private limited company, limited by shares, domiciled in England and Wales, registration number 09647586, registration address 7 Waterside Court, Crossways Business Park, Dartford, Kent, DA2 6NX, United Kingdom. The presentation currency is £ sterling.
1. | Accounting Policies Basis of accounting The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Financial Reporting Standard for Smaller Entities (effective January 2016). Going Concern The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the directors who have undertaken to provide such support for the foreseeable future. If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Finance lease and hire purchase charges The finance element of the rental payment is charged to the profit and loss account on a straight line basis. Taxation The tax expense represents the sum of the tax currently payable and deferred tax. Deferred taxation Deferred tax is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax balance has not been discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: Fixtures and fittings 25% RB Computers 25% RB Motor vehicles 25% RB Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Stocks Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential. At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.
2. | Tangible fixed assets
Cost or Valuation |  | Fixtures and fittings |  | Motor vehicles |  | Computer equipment |  | Total
|  | £ |  | £ |  | £ |  | £
At 01 July 2024 |  | 2,575 |  | 65,508 |  | 12,276 |  | 80,359
Additions |  | - |  | - |  | 399 |  | 399
At 30 June 2025 |  | 2,575 |  | 65,508 |  | 12,675 |  | 80,758
Depreciation
At 01 July 2024 |  | 1,247 |  | 30,897 |  | 5,746 |  | 37,890
Charge for year |  | 332 |  | 8,653 |  | 1,666 |  | 10,651
At 30 June 2025 |  | 1,579 |  | 39,550 |  | 7,412 |  | 48,541
Net book values
Closing balance as at 30 June 2025 |  | 996 |  | 25,958 |  | 5,263 |  | 32,217
Opening balance as at 01 July 2024 |  | 1,328 |  | 34,611 |  | 6,530 |  | 42,469
3. | Inventories
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Work in progress | 264,705 |  | 212,578
| 264,705 |  | 212,578
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade debtors | 802,753 |  | 888,650
Other debtors | 5,003 |  | 0
Prepayments & accrued income | 16,237 |  | 0
VAT | 8,365 |  | 28,666
| 832,358 |  | 917,316
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade creditors | 450,037 |  | 130,522
Accrued expenses | 17,706 |  | 0
Other creditors | 0 |  | 306,635
Business credit card | 14,445 |  | 82,822
Pension Payable | 897 |  | 0
Bank loans & overdrafts | 8,334 |  | 10,000
Directors' current account | 37,069 |  | 3,651
Corporation tax | 241,601 |  | 268,774
Social security & other tax | 64,134 |  | 58,454
Hire purchase gross less than one year | 20,071 |  | 3,302
| 854,294 |  | 864,160
6. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank loans & overdrafts | 0 |  | 8,334
Hire purchase gross - 1 to 5 years | 0 |  | 20,071
| 0 |  | 28,405
7. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred tax | 3,402 |  | 0
| 3,402 |  | 0
8. | Profit and loss account
| 2025 £
--- | ---
Balance at 01 July 2024 | 718,096
Profit for the year | 412,326
Profit & loss account | (8)
Equity dividend paid | (520,000)
Balance at 30 June 2025 | 610,414
9. | Average number of employees Average number of employees during the year were 7 (2024: 6).
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