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Registration number: 14145592

District Heat Limited Unaudited Financial Statements for the Year Ended 30 June 2025
Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

District Heat Limited

Contents

Company Information | 1
Statement of Financial Position | 2
Notes to the Unaudited Financial Statements | 3 to 5

District Heat Limited

Company Information

Director | K Harris

Registered office | 130 Shaftesbury Avenue 2nd Floor London W1D 5EU

Accountants | Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

District Heat Limited

Statement of Financial Position as at 30 June 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 4 | 111,434 | 75,152
Cash at bank and in hand |  | 41,379 | 3,754
|  | 152,813 | 78,906
Creditors: Amounts falling due within one year | 5 | (147,723) | (115,106)
Net assets/(liabilities) |  | 5,090 | (36,200)
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 4,990 | (36,300)
Shareholders' funds/(deficit) |  | 5,090 | (36,200)

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

Director's 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; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act 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 and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The director of District Heat Limited has elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Approved and authorised by the director on 20 March 2026

.........................................

K Harris

Director

Company registration number: 14145592

District Heat Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
130 Shaftesbury Avenue
2nd Floor
London
W1D 5EU

The principal activity of the company is that of management consultancy.

2 | Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Going concern

The company made a profit for the year ended 30 June 2025 and had net assets at that date of £5,090 and £41,379 cash at bank.
The company's affairs are uncomplicated and the director is able to moderate and control the company's overheads.
On the basis of the above, and after making enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the director continues to adopt the going concern basis in preparing the financial statements.

Revenue recognition

The turnover shown in the profit and loss account represents the fair value of the consideration received or receivable for the provision of consultancy services in the ordinary course of the company's activities, exclusive of Value Added Tax.
Turnover from consulting services are recognised as services are performed and the company has a right to future economic benefit.

District Heat Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company during the year, was 1 (2024 - 1).

4 | Debtors

| 2025 £ | 2024 £
Trade debtors | 680 | 680
Other debtors | 110,754 | 74,472
| 111,434 | 75,152

District Heat Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Trade creditors | 7,000 | -
Taxation and social security | 135,654 | 105,304
Accruals and deferred income | 5,000 | 9,733
Other creditors | 69 | 69
| 147,723 | 115,106

6 | Transactions with the director

At 30 June 2025 an amount of £90,861 (2024: £56,907) was due from the director. During the year advances of £143,920 were made and repayments of £112,524 were received. Interest of £2,558 (2024: £5,565) is payable to the company at 2.25% and 3.75% pa. There are no set terms in place.