HeizomatGB Ltd 31/07/2025 iXBRL

Company registration number: SC570192

HeizomatGB Ltd

Unaudited filleted financial statements

31 July 2025

Dickson Middleton

Chartered Accountants

www.dicksonmiddleton.co.uk

A member firm of the UK 200 Group

HeizomatGB Ltd

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

HeizomatGB Ltd

Directors and other information


	Directors	Fabian Pinamonti
		Stefan Pinamonti


	Secretary	Fabian Pinamonti


	Company number	SC570192


	Registered office	20 Barnton Street
		Stirling
		FK8 1NE


	Business address	Braco Castle Farms
		Dunblane
		Perthshire
		FK15 9LA


	Accountants	Dickson Middleton
		Chartered Accountants
		20 Barnton Street
		Stirling
		FK8 1NE

HeizomatGB Ltd

Report to the board of directors on the preparation of the

unaudited statutory financial statements of HeizomatGB Ltd

Year ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of HeizomatGB Ltd for the year ended 31 July 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the board of directors of HeizomatGB Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of HeizomatGB Ltd and state those matters that we have agreed to state to the board of directors of HeizomatGB Ltd as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HeizomatGB Ltd and its board of directors as a body for our work or for this report.

It is your duty to ensure that HeizomatGB Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of HeizomatGB Ltd. You consider that HeizomatGB Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of HeizomatGB Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Dickson Middleton

Chartered Accountants

20 Barnton Street

Stirling

FK8 1NE

17 April 2026

HeizomatGB Ltd

Statement of financial position

31 July 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	20,745		2,637
Investments	6	88,560		79,022
		_______		_______
			109,305		81,659

Current assets
Stocks		35,653		34,360
Debtors	7	69,151		109,461
Cash at bank and in hand		317,086		477,707
		_______		_______
		421,890		621,528
Creditors: amounts falling due
within one year	8	( 124,861)		( 216,044)
		_______		_______
Net current assets			297,029		405,484
			_______		_______
Total assets less current liabilities			406,334		487,143

			_______		_______
Net assets			406,334		487,143
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			406,234		487,043
			_______		_______
Shareholders funds			406,334		487,143
			_______		_______

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 17 April 2026 , and are signed on behalf of the board by:

Fabian Pinamonti Stefan Pinamonti

Director Director

Company registration number: SC570192

HeizomatGB Ltd

Notes to the financial statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is 20 Barnton Street, Stirling, FK8 1NE.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historic cost basis. The financial statements are prepared in sterling, which is the functional currency of the Company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Taxation

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	33.33 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stock is valued at the lower of cost and net realisable value.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Defined contribution plans

The company operates defined contribution plans for its employees. Contributions payable are recognised in the statement of income when due.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 5 (2024: 5 ).

5. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 August 2024	16,233	16,233
Additions	30,350	30,350
	_______	_______
At 31 July 2025	46,583	46,583
	_______	_______
Depreciation
At 1 August 2024	13,596	13,596
Charge for the year	12,242	12,242
	_______	_______
At 31 July 2025	25,838	25,838
	_______	_______
Carrying amount
At 31 July 2025	20,745	20,745
	_______	_______
At 31 July 2024	2,637	2,637
	_______	_______

6. Investments

	Other investments other than loans	Total
	£	£
Cost
At 1 August 2024	79,022	79,022
Additions	9,538	9,538
	_______	_______
At 31 July 2025	88,560	88,560
	_______	_______
Impairment
At 1 August 2024 and 31 July 2025	-	-
	_______	_______
Carrying amount
At 31 July 2025	88,560	88,560
	_______	_______
At 31 July 2024	79,022	79,022
	_______	_______

7. Debtors

	2025	2024
	£	£
Trade debtors	60,977	101,323
Other debtors	8,174	8,138
	_______	_______
	69,151	109,461
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	22,217	39,777
Corporation tax	15,480	45,996
Social security and other taxes	52,764	128,171
Other creditors	34,400	2,100
	_______	_______
	124,861	216,044
	_______	_______