Natural Green Heat Limited - Filleted accounts

Registered number

08853501

Natural Green Heat Limited

Filleted Accounts

30 September 2025

Natural Green Heat Limited
Registered number:		08853501
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		6,266			28,881

Current assets
Stocks		264,013			233,045
Debtors	4	99,046			56,826
Cash at bank and in hand		62,528			55,855
		425,587			345,726

Creditors: amounts falling due within one year	5	(77,410)			(79,186)

Net current assets			348,177			266,540

Total assets less current liabilities			354,443			295,421

Creditors: amounts falling due after more than one year	6		(174,168)			(206,907)



Net assets			180,275			88,514

Capital and reserves
Called up share capital			40			40
Share premium			49,975			49,975
Revaluation reserve	7		(299,985)			(299,985)
Profit and loss account			430,245			338,484

Shareholders' funds			180,275			88,514

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Jesse Vivian Lewis
Director
Approved by the board on 20 April 2026

Natural Green Heat Limited
Notes to the Accounts
for the year ended 30 September 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			4		4


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 October 2024	68,514		25,063		93,577
	At 30 September 2025	68,514		25,063		93,577

	Depreciation
	At 1 October 2024	52,165		12,531		64,696
	Charge for the year	16,349		6,266		22,615
	At 30 September 2025	68,514		18,797		87,311

	Net book value
	At 30 September 2025	-		6,266		6,266
	At 30 September 2024	16,349		12,532		28,881


4	Debtors			2025		2024
£					£

	Trade debtors			81,838		50,348
	On-line credit card control			17,208		6,478
				99,046		56,826


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			5,371		9,628
	Credit cards			199		3,357
	Obligations under finance lease and hire purchase contracts			12,009		18,275
	Trade creditors			2,705		-
	Taxation and social security costs			50,446		44,371
	VAT control account			5,313		2,113
	PAYE control account			1,367		1,442
				77,410		79,186


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			174,168		206,907


7	Revaluation reserve			2025		2024
£					£

	At 1 October 2024			(299,985)		(299,985)

	At 30 September 2025			(299,985)		(299,985)


8	Other information

	Natural Green Heat Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Y Beudy
	Tycroes Business Park
	Pontarddulais Road
	Ammanford
	SA18 3RD