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Company Registration No. 12926025 (England and Wales)
All Star Heating Ltd Unaudited accounts for the year ended 31 October 2025
All Star Heating Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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All Star Heating Ltd Company Information for the year ended 31 October 2025
Director
Mr P J Simpson
Company Number
12926025 (England and Wales)
Registered Office
15 HAWTHORN GROVE LEYBOURNE CHASE WEST MALLING KENT ME19 5SG UNITED KINGDOM
Accountants
Rustrick Accountants Limited 380A New Hythe lane Larkfield Maidstone Kent ME20 6RZ
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All Star Heating Ltd Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
11,283
15,044
Current assets
Debtors
5
16,416
7,174
Cash at bank and in hand
59,772
39,814
76,188
46,988
Creditors: amounts falling due within one year
6
(52,668)
(38,452)
Net current assets
23,520
8,536
Total assets less current liabilities
34,803
23,580
Creditors: amounts falling due after more than one year
7
(6,094)
(13,164)
Provisions for liabilities
Deferred tax
(2,257)
(3,009)
Net assets
26,452
7,407
Capital and reserves
Called up share capital
8
2
2
Profit and loss account
26,450
7,405
Shareholders' funds
26,452
7,407
For the year ending 31 October 2025 the company was entitled to exemption from audit 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 7 February 2026 and were signed on its behalf by
Mr P J Simpson Director Company Registration No. 12926025
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All Star Heating Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
All Star Heating Ltd is a private company, limited by shares, registered in England and Wales, registration number 12926025. The registered office is 15 HAWTHORN GROVE, LEYBOURNE CHASE, WEST MALLING, KENT, ME19 5SG, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% Written down value
Computer equipment
25% Written down value
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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All Star Heating Ltd Notes to the Accounts for the year ended 31 October 2025
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Tangible fixed assets
Motor vehicles
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 November 2024
42,724
76
42,800
At 31 October 2025
42,724
76
42,800
Depreciation
At 1 November 2024
27,704
52
27,756
Charge for the year
3,755
6
3,761
At 31 October 2025
31,459
58
31,517
Net book value
At 31 October 2025
11,265
18
11,283
At 31 October 2024
15,020
24
15,044
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
10,266
2,136
Accrued income and prepayments
889
889
Other debtors
5,261
4,149
16,416
7,174
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
7,070
6,817
VAT
7,395
8,702
Taxes and social security
19,161
22,933
Loans from directors
19,042
-
52,668
38,452
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
6,094
13,164
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All Star Heating Ltd Notes to the Accounts for the year ended 31 October 2025
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
9
Average number of employees
During the year the average number of employees was 2 (2024: 3).
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