REGISTERED NUMBER: 07553243 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JANUARY 2026

FOR

ECO-THERMAL DESIGN LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Hardcastle

P Tighe

K Greaves

REGISTERED OFFICE:

Unit 17

Redbrook Business Park

Barnsley

South Yorkshire

S75 1JN

REGISTERED NUMBER:

07553243 (England and Wales)

ACCOUNTANTS:

Seaman Herbert & Co

36 - 40 Doncaster Road

Barnsley

South Yorkshire

S70 1TL

FIXED ASSETS

Tangible assets

4

14,841

19,856

CURRENT ASSETS

Stocks

5

15,196

30,334

Debtors

6

32,833

28,101

Cash at bank

52,258

158,828

100,287

217,263

CREDITORS

Amounts falling due within one year

7

81,772

86,722

NET CURRENT ASSETS

18,515

130,541

TOTAL ASSETS LESS CURRENT LIABILITIES

33,356

150,397

PROVISIONS FOR LIABILITIES

8

3,710

4,964

NET ASSETS

29,646

145,433

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

29,645

145,432

SHAREHOLDERS' FUNDS

29,646

145,433

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit & Loss Account and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22nd April 2026 and were signed on its behalf by:

P Hardcastle - Director

1.	STATUTORY INFORMATION

Eco-Thermal Design Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

10% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1st February 2025

and 31st January 2026

372

42,000

792

43,164

DEPRECIATION

At 1st February 2025

178

22,629

501

23,308

Charge for year

19

4,843

153

5,015

At 31st January 2026

197

27,472

654

28,323

NET BOOK VALUE

At 31st January 2026

175

14,528

138

14,841

At 31st January 2025

194

19,371

291

19,856

5.

STOCKS

2026

2025

£

£

Stock & WIP

15,196

30,334

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

4,432

-

Amounts owed by group undertakings

27,867

27,867

Prepayments

534

234

32,833

28,101

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

32,357

45,418

Tax

8,396

5,540

VAT

7,358

1,769

Other creditors

15,846

25,320

Directors' current accounts

339

339

Accrued expenses

17,476

8,336

81,772

86,722

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

3,710

4,964

Deferred

tax

£

Balance at 1st February 2025

4,964

Provided during year

(1,254

)

Balance at 31st January 2026

3,710

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1

Ordinary

£1

1

1

10.	RELATED PARTY DISCLOSURES

The directors consider the following to be related parties to the company;

Mr P Tighe, Mr K Greaves and Mr P Hardcastle are directors of the company Thermal Window & Conservatory Roof Systems Ltd.

Transactions with the above related party were made on a normal commercial basis and were as follows;

Purchases from Thermal Window & Conservatory Roof Systems Ltd £212,796 (2025: £367,972)

Loan to Thermal Window & Conservatory Roof Systems Ltd £27,867 (2025:£27,867)

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Thermal Windows & Conservatory Roof Systems Ltd.