RC-Heating Limited - Filleted accounts

Registered number

14261292

RC-Heating Limited

Filleted Accounts

31 July 2025

RC-Heating Limited
Registered number:		14261292
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		9,775			11,983

Current assets
Debtors	4	8,137			-
Cash at bank and in hand		577			597
		8,714			597

Creditors: amounts falling due within one year	5	(14,344)			(8,277)

Net current liabilities			(5,630)			(7,680)

Total assets less current liabilities			4,145			4,303

Creditors: amounts falling due after more than one year	6		(3,923)			(7,535)



Net assets/(liabilities)			222			(3,232)

Capital and reserves
Called up share capital			1			1
Profit and loss account			221			(3,233)

Shareholders' funds			222			(3,232)

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.




Mr R Cunningham
Director
Approved by the board on 24 April 2026

RC-Heating Limited
Notes to the Accounts
for the year ended 31 July 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.

	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 over its expected useful life, as follows:



	Plant and machinery			25% reducing balance
	Motor vehicles			20% reducing balance

	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


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					1		1


3	Tangible fixed assets
				Plant and machinery etc		Motor vehicles		Total
£					£		£
	Cost
	At 1 August 2024			824		18,000		18,824
	Additions			186		-		186
	At 31 July 2025			1,010		18,000		19,010

	Depreciation
	At 1 August 2024			361		6,480		6,841
	Charge for the year			90		2,304		2,394
	At 31 July 2025			451		8,784		9,235

	Net book value
	At 31 July 2025			559		9,216		9,775
	At 31 July 2024			463		11,520		11,983


4	Debtors					2025		2024
£							£

	Other debtors					8,137		-


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

	Obligations under finance lease and hire purchase contracts					3,541		3,541
	Taxation and social security costs					17		-
	Other creditors					10,786		4,736
						14,344		8,277


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

	Obligations under finance lease and hire purchase contracts					3,923		7,535


7	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Mr R Cunningham
	Directors loan account	-		8,137		-		8,137

		-		8,137		-		8,137
	This loan was repaid in full within 9 months of the year end.

8	Related party transactions

	Mr R Cunningham received equity dividends of £10,000 within the year.

9	Controlling party

	The company is under the ultimate control of Mr R Cunningham by virtue of his majority shareholding.

10	Other information

	RC-Heating Limited is a private company limited by shares and incorporated in England. Its registered office is:
	130 Station Road
	Shimpling
	Diss
	IP21 4UA