06612270 false Installation and supply of renewable heating systems 2024-07-01 2025-06-30 http://www.companieshouse.gov.uk/2024-06-30 http://www.companieshouse.gov.uk/pt:PlantMachinery 2024-06-30 http://www.companieshouse.gov.uk/pt:ShareCapital 2024-06-30 http://www.companieshouse.gov.uk/cd:Director1 2024-07-01 2025-06-30 http://www.companieshouse.gov.uk/pt:PlantMachinery 2025-06-30 http://www.companieshouse.gov.uk/pt:ShareCapital 2025-06-30 http://www.companieshouse.gov.uk/cd:Director2 2024-07-01 2025-06-30 http://www.companieshouse.gov.uk/pt:ToolsEquipment 2024-06-30 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass1 2024-07-01 2025-06-30 http://www.companieshouse.gov.uk/pt:MotorCars 2024-06-30 http://www.companieshouse.gov.uk/pt:ToolsEquipment 2025-06-30 http://www.companieshouse.gov.uk/cd:RegisteredOffice 2024-07-01 2025-06-30 http://www.companieshouse.gov.uk/pt:MotorCars 2025-06-30 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2025-06-30 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2024-06-30 http://www.companieshouse.gov.uk/2024-07-01 2025-06-30 http://www.companieshouse.gov.uk/2024-06-30 http://www.companieshouse.gov.uk/cd:FRS102 2024-07-01 2025-06-30 http://www.companieshouse.gov.uk/2025-06-30 http://www.companieshouse.gov.uk/cd:FullAccounts 2024-07-01 2025-06-30 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 06612270
CA Heat Pumps Limited
ACCOUNTS
FOR THE YEAR ENDED 30/06/2025
Prepared By:
N B Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN

CA Heat Pumps Limited

ACCOUNTS
FOR THE YEAR ENDED 30/06/2025
DIRECTORS
A C Aitken
Mrs P Aitken
REGISTERED OFFICE
The Cube
Barrack Road
Newcastle upon Tyne
Tyne and Wear
NE4 6DB
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 06612270
BANKERS
Lloyds Bank Plc
ACCOUNTANTS
N B Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN

CA Heat Pumps Limited

ACCOUNTS
FOR THE YEAR ENDED 30/06/2025
CONTENTS |  |
|  | Page
Directors' Report |  | -
Accountants' Report |  | -
Statement Of Comprehensive Income |  | -
Balance Sheet |  | 3
Notes To The Accounts |  | 4
The following do not form part of the statutory financial statements: |  |
Trading And Profit And Loss Account |  | -
Profit And Loss Account Summaries |  | -

CA Heat Pumps Limited

BALANCE SHEET AT 30/06/2025
|  |  |  |  |  | 2025 |  |  |  | 2024
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Tangible assets |  | 3 |  |  |  | 14,052 |  |  |  | 18,736
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Stock |  |  |  | 150 |  |  |  | 150 |  |
Debtors |  | 5 |  | 178,135 |  |  |  | 140,265 |  |
Cash at bank and in hand |  |  |  | 82,177 |  |  |  | 80,675 |  |
|  |  |  | 260,462 |  |  |  | 221,090 |  |
CREDITORS: Amounts falling due within one year |  | 6 |  | 48,436 |  |  |  | 36,361 |  |
NET CURRENT ASSETS |  |  |  |  |  | 212,026 |  |  |  | 184,729
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 226,078 |  |  |  | 203,465
PROVISIONS FOR LIABILITIES AND CHARGES |  |  |  |  |  | 3,513 |  |  |  | 2,731
NET ASSETS |  |  |  |  |  | 222,565 |  |  |  | 200,734
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 7 |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  |  |  | 222,465 |  |  |  | 200,634
SHAREHOLDERS' FUNDS |  |  |  |  |  | 222,565 |  |  |  | 200,734
For the year ending 30/06/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 19/03/2026 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
A C Aitken |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

CA Heat Pumps Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/06/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery |  | reducing balance 25%
Equipment |  | reducing balance 25%
Motor Vehicles |  | reducing balance 25%

1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

1e. Taxation
Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

CA Heat Pumps Limited

1f. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.

2. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 1 |  | 1

3. TANGIBLE FIXED ASSETS |  |  |  |  |  |  |  |
|  | Plant and |  |  |  |  |  |
|  | Machinery |  | Equipment |  | Motor Vehicles |  | Total
|  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |
At 01/07/2024 |  | 12,810 |  | 4,375 |  | 39,564 |  | 56,749
At 30/06/2025 |  | 12,810 |  | 4,375 |  | 39,564 |  | 56,749
Depreciation |  |  |  |  |  |  |  |
At 01/07/2024 |  | 12,112 |  | 3,185 |  | 22,716 |  | 38,013
For the year |  | 175 |  | 297 |  | 4,212 |  | 4,684
At 30/06/2025 |  | 12,287 |  | 3,482 |  | 26,928 |  | 42,697
Net Book Amounts |  |  |  |  |  |  |  |
At 30/06/2025 |  | 523 |  | 893 |  | 12,636 |  | 14,052
At 30/06/2024 |  | 698 |  | 1,190 |  | 16,848 |  | 18,736

4. STOCK |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Stock comprises: |  |  |  |  |  |
Stock |  |  |  | 150 |  | 150
|  |  |  | 150 |  | 150

5. DEBTORS |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amounts falling due within one year |  |  |  |  |  |
Trade debtors |  |  |  | 72,694 |  | 32,023
Recoverable taxes |  |  |  | 30,474 |  | 25,598
VAT |  |  |  | 666 |  | 8,659
Directors current account |  |  |  | 74,301 |  | 73,985
|  |  |  | 178,135 |  | 140,265

CA Heat Pumps Limited

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
UK corporation tax |  |  |  | 21,325 |  | 16,711
Other tax and social security |  |  |  | 284 |  | -
Trade creditors |  |  |  | 25,027 |  | 17,850
Accruals |  |  |  | 1,800 |  | 1,800
|  |  |  | 48,436 |  | 36,361

7. SHARE CAPITAL |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Allotted, issued and fully paid: |  |  |  |  |  |
100 Ordinary shares of £1 each |  |  |  | 100 |  | 100
|  |  |  | 100 |  | 100

8. RELATED PARTY TRANSACTIONS
The director was paid a salary of £9,965 during the year (2024 - £9,096).
Dividends of £46,000 were paid to the director during the year (2024 - £41,000).
At the balance sheet date the director owed £74,301 to the company (2024 - £73,985). The loan is interest free, unsecured and repayable on demand.

9. TRANSACTIONS WITH DIRECTORS
At 1st July 2024 a loan of £73,985 was owed to the company by the director. Further net advances of £316 were made to the director during the year. A balance of £74,301 remains outstanding at the balance sheet date.
The loan is interest free, unsecured and repayable on demand.