Company registration number: 16229143
Annual report and unaudited financial statements
for the period ended 31 March 2026
for
MD Heating Services Ltd
Pages for filing with the Registrar
MD Heating Services Ltd
Chartered Accountants' Report to the Director for the preparation of the unaudited
financial statements
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of MD Heating Services Ltd for the period ended 31 March 2026 which comprise the Profit and loss account, Balance sheet and the notes to the financial statements from the company's accounting records and from information and explanations you have given us.
As a member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at https://www.icaew.com/regulation.
This report is made solely to the Director of MD Heating Services Ltd, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of MD Heating Services Ltd and state those matters that we have agreed to state to them in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MD Heating Services Ltd and its Director for our work, or for this report.
It is your duty to ensure that MD Heating Services Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of MD Heating Services Ltd. You consider that MD Heating Services Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of MD Heating Services 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.
Cobble Accountants Limited
Commerce House
Carlton Boulevard
Lincoln
Lincolnshire
LN2 4WJ
United Kingdom
Date: 5 May 2026
1
Company registration number: 16229143
MD Heating Services Ltd
Balance sheet
as at 31 March 2026
Note £ £
Fixed assets
Tangible assets 4 10,115
10,115
Current assets
Debtors 5 1,983
Cash at bank and in hand 35,893
37,876
Creditors: amounts falling due within one
year 		6 (30,722)
Net current assets 7,154
Total assets less current liabilities 17,269
Provisions for liabilities (159)
NET ASSETS 17,110
Capital and reserves
Called up share capital 100
Profit and loss account 17,010
TOTAL EQUITY 17,110
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the period ended 31 March 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
2
Company registration number: 16229143
MD Heating Services Ltd
Balance sheet - continued
as at 31 March 2026
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 and loss account has not been delivered to the Registrar.
Signed by:
Mr M Downham, Director
5 May 2026
3
MD Heating Services Ltd
Notes to the financial statements
for the period ended 31 March 2026
1 Company information
MD Heating Services Ltd is a private company registered in England and Wales. Its registered number is 16229143. The company is limited by shares. Its registered office is 44 Lichfield Road, Bracebridge Heath, Lincoln, Lincolnshire, LN4 2SS.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 20% straight line
Motor vehicles - 20% straight line
Computer equipment - 20% straight line
Taxation
Taxation for the period comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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.
4
MD Heating Services Ltd
Notes to the financial statements - continued
for the period ended 31 March 2026
2 Accounting policies - continued
Deferred taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3 Average number of employees
During the period the average number of employees was 1.
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
Additions 12,644
At 31 March 2026 12,644
Depreciation
Charge for period 2,529
At 31 March 2026 2,529
Net book value
At 31 March 2026 10,115
5 Debtors
£
Prepayments and accrued income 1,983
5
MD Heating Services Ltd
Notes to the financial statements - continued
for the period ended 31 March 2026
6 Creditors: amounts falling due within one year
£
Trade creditors 615
Amounts owed to directors 20,954
Taxation 6,721
VAT payable 1,905
Social security and other tax 527
30,722
7 Share capital
At the reporting date, the company had 100 Ordinary shares of £1 each issued as share capital.

The company has one class of Ordinary shares which carry equal rights to vote, receive dividends and share in the distribution of assets on winding up.
8 Controlling party
The controlling party is the director.
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