FRS102 1A Filleted


Igloo Plumbing and Heating Services Limited

Exception report
for the year ended 31 January 2026

The following differences exist between the previous year's closing balances per the accounts and the current year's opening balances per the Trial Balance:
Reserves
	Opening balance at 1 February 2025 per TB	Balance at 31 January 2025 per accounts	Difference
	£	£	£
Profit and loss account (Account 968)	6,078	6,079	(1)
	6,078	6,079	(1)


This page does not form part of the statutory financial statements.


Company registration number:						09954700
Igloo Plumbing and Heating Services Limited

Balance sheet
as at 31 January 2026

		2026		2025
	Note	£	£	£	£
Fixed assets
Tangible assets	4	3,072		4,075
			3,072		4,075
Current assets
Stocks		82		-
Debtors	5	6,163		269
Prepayments and accrued income		161		-
Cash at bank and in hand		19,175		23,108
			25,581		23,377
Creditors: amounts falling due within one year			(26,732)		(21,373)
Net current (liabilities)/assets			(1,151)		2,004
Total assets less current liabilities			1,921		6,079
NET ASSETS			1,921		6,079

Capital and reserves
Profit and loss account			1,921		6,079
TOTAL EQUITY			1,921		6,079


The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 January 2026.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.

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Company registration number:		09954700
Igloo Plumbing and Heating Services Limited

Balance sheet - continued
as at 31 January 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.

These financial statements were approved by the Board of directors and authorised for issue on 14 May 2026 and signed on its behalf by:

Mr M Moody, Director	Mrs N Moody, Director
14 May 2026	14 May 2026

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Igloo Plumbing and Heating Services Limited

Notes to the financial statements
for the year ended 31 January 2026


1	Company information

	Igloo Plumbing and Heating Services Limited is a private company registered in England and Wales. Its registered number is 09954700. The company is limited by shares. Its registered office is Lawmax House, 30-32 Nottingham Road, Stapleford, Nottingham, NG9 8AA. Its principal place of business is 69 Town Street, Sandiacre, Nottingham, NG10 5DU.

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 directors have 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 directors take 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 directors consider 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.

	Motor:
	Plant	-	20% reducing balance
	Motor	-	25% reducing balance
	Computer equipment	-	33% straight line

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

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Igloo Plumbing and Heating Services Limited

Notes to the financial statements - continued
for the year ended 31 January 2026

2	Accounting policies - continued

	Taxation
	Taxation for the year comprises current 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 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.

	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.

3	Average number of employees

	During the year the average number of employees was 2 (2025 - 2).

4	Tangible fixed assets

		Motor
		£
	Cost
	At 1 February 2025	6,733
	At 31 January 2026	6,733

	Depreciation
	At 1 February 2025	2,658
	Charge for year	1,003
	At 31 January 2026	3,661

	Net book value
	At 31 January 2026	3,072

	At 31 January 2025	4,075


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	Company registration number:	09954700

	Annual report and unaudited financial statements
	for the year ended 31 January 2026
	for
	Igloo Plumbing and Heating Services Limited


	Pages for filing with the Registrar