1 February 2025 v2026.10.1 micro_entity_frs_105_v1_1_3 filing Software false true true true false No description of principal activity true xbrli:pure xbrli:shares iso4217:GBP SC721045 2025-02-01 2026-01-31 SC721045 2026-01-31 SC721045 2025-01-31 SC721045 core:WithinOneYear 2026-01-31 SC721045 core:WithinOneYear 2025-01-31 SC721045 core:AfterOneYear 2026-01-31 SC721045 bus:RegisteredOffice 2025-02-01 2026-01-31 SC721045 2024-02-01 2025-01-31 SC721045 bus:Director1 2025-02-01 2026-01-31 SC721045 bus:Director2 2025-02-01 2026-01-31 SC721045 1 2025-02-01 2026-01-31 SC721045 countries:Scotland 2025-02-01 2026-01-31 SC721045 bus:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 SC721045 bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC721045 bus:Micro-entities 2025-02-01 2026-01-31 SC721045 bus:FullAccounts 2025-02-01 2026-01-31
Company registration number:
SC721045
Inver-Heat Ltd
Unaudited Filleted Financial Statements for the year ended
31 January 2026
Inver-Heat Ltd
Statement of Financial Position
31 January 2026

| 2026 | 2025
--- | --- | ---
| £ | £
Fixed assets | 20,708 |  | 20,606 |
Current assets | 86,546 |  | 31,632 |
Creditors: amounts falling due within one year | (101,013 | ) | (49,961 | )
Net current liabilities | (14,467 | ) | (18,329 | )
Total assets less current liabilities | 6,241 |  | 2,277 |
Creditors: amounts falling due after more than one year | (3,750 | ) | - |
Accruals and deferred income | (2,490 | ) | (2,193 | )
Net assets | 1 |  | 84 |
Capital and reserves | 1 |  | 84 |

## Notes to the Financial Statements

## 1 General information

The company is a private company limited by shares and is registered in Scotland. The address of the registered office is
Unit 24
,
Lynedoch Industrial Estate
,
Greenock
,
Inverclyde
,
PA15 4AX
, Scotland.

## 2 Average number of employees

The average number of persons employed by the company during the year was
7
(2025:
5.00
).

## 3 Directors' advances, credit and guarantees

At 31st January 2025, the directors owed the company the sum of £525.
During the financial year, the directors repaid the £525 in full and then advanced the directors the sum of £4,861.
At 31st January 2026, the directors owed the company the sum of £4,861, which has been fully repaid subsequent to the year-end.
For the year ending
31 January 2026
, 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 financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the
board of directors
and authorised for issue on
17 March 2026
, and are signed on behalf of the board by:

Mr J Barnett | Mr D Scott
Director | Director

Company registration number:
SC721045