REGISTERED NUMBER: 15340753 (England and Wales)

Loader Heating & Gas Limited

Unaudited Financial Statements for the Year Ended 31 December 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Directors:

B J Loader

Miss I Roode

Registered office:

37 Womersley Road

Norwich

Norfolk

NR1 4QB

Registered number:

15340753 (England and Wales)

Accountants:

Fairhead Bradford

5 Queen Street

Great Yarmouth

Norfolk

NR30 2QP

Fixed assets

Tangible assets

4

42,278

10,075

Current assets

Stocks

3,500

3,000

Debtors

5

1,464

3,150

Cash at bank

82,128

71,442

87,092

77,592

Creditors

Amounts falling due within one year

6

34,428

48,297

Net current assets

52,664

29,295

Total assets less current liabilities

94,942

39,370

Creditors

Amounts falling due after more than one year

7

(9,830

)

(2,124

)

Provisions for liabilities

(8,032

)

(185

)

Net assets

77,080

37,061

Capital and reserves

Called up share capital

100

100

Retained earnings

76,980

36,961

77,080

37,061

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 April 2026 and were signed on its behalf by:

B J Loader - Director

1.	Statutory information

Loader Heating & Gas 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 represents the fair value of consideration receivable for heating and gas engineering services, including installation, maintenance and repair work, together with any related goods supplied, net of value added tax and trade discounts.

Turnover is recognised when goods are supplied or services are provided to the customer. In the case of longer-term installation work, turnover is recognised by reference to the stage of completion at the reporting date, when the outcome can be measured reliably.

Where the outcome of a contract cannot be measured reliably, turnover is recognised only to the extent of recoverable expenses incurred

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

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

Financial instruments

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

3.	Employees and directors

The average number of employees during the year was 2 (2024 - 2 ) .

4.	Tangible fixed assets

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

Cost

At 1 January 2025

5,786

14,495

1,732

22,013

Additions

3,590

44,673

-

48,263

Disposals

-

(3,500

)

-

(3,500

)

At 31 December 2025

9,376

55,668

1,732

66,776

Depreciation

At 1 January 2025

3,292

7,888

758

11,938

Charge for year

1,521

12,327

243

14,091

Eliminated on disposal

-

(1,531

)

-

(1,531

)

At 31 December 2025

4,813

18,684

1,001

24,498

Net book value

At 31 December 2025

4,563

36,984

731

42,278

At 31 December 2024

2,494

6,607

974

10,075

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

Cost

Additions

17,072

At 31 December 2025

17,072

Depreciation

Charge for year

4,268

At 31 December 2025

4,268

Net book value

At 31 December 2025

12,804

5.

Debtors: amounts falling due within one year

31/12/25

31/12/24

£

£

Trade debtors

1,464

3,150

6.

Creditors: amounts falling due within one year

31/12/25

31/12/24

£

£

Hire purchase contracts

3,478

2,549

Trade creditors

11,087

3,812

Taxation and social security

15,935

31,058

Other creditors

3,928

10,878

34,428

48,297

7.

Creditors: amounts falling due after more than one year

31/12/25

31/12/24

£

£

Hire purchase contracts

9,830

2,124