Company registration number 15903138 (England and Wales)
HW Thermal Ltd
UNAUDITED FINANCIAL STATEMENTS
for the period ended 31 August 2025
PAGES FOR FILING WITH REGISTRAR
HW Thermal Ltd
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 4
HW Thermal Ltd
Statement of financial position
as at 31 August 2025
- 1 -
2025
Notes
£
£
Fixed assets
Tangible assets
3
9,373
Current assets
Debtors
8,560
Cash at bank and in hand
41,877
50,437
Creditors: amounts falling due within one year
(55,089)
Net current liabilities
(4,652)
Total assets less current liabilities
4,721
Provisions for liabilities
(2,343)
Net assets
2,378
Capital and reserves
Called up share capital
200
Capital redemption reserve
(5,863)
Profit and loss reserves
8,041
Total equity
2,378
HW Thermal Ltd
Statement of financial position (continued)
as at 31 August 2025
- 2 -

For the financial period ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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.

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 11 May 2026 and are signed on its behalf by:
L Hunter
Director
Company registration number 15903138 (England and Wales)
HW Thermal Ltd
Notes to the financial statements
for the period ended 31 August 2025
- 3 -
1
Accounting policies

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% Reducing balance
Fixtures and fittings
15% Reducing balance
Motor vehicles
25% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

HW Thermal Ltd
Notes to the financial statements (continued)
for the period ended 31 August 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
Number
Total
2
3
Tangible fixed assets
Total
£
Cost
At 19 August 2024
-
0
Additions
10,751
At 31 August 2025
10,751
Depreciation and impairment
At 19 August 2024
-
0
Depreciation charged in the period
1,378
At 31 August 2025
1,378
Carrying amount
At 31 August 2025
9,373
4
Company information

HW Thermal Ltd is a private company limited by shares incorporated in England and Wales. The registered office is .

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