2024-10-01 07774761 2025-09-30 07774761 2024-10-01 2025-09-30 07774761 2024-09-30 07774761 2023-10-01 2024-09-30 07774761 uk-core:WithinOneYear 2024-09-30 07774761 uk-core:WithinOneYear 2025-09-30 07774761 uk-core:AfterOneYear 2024-09-30 07774761 uk-core:AfterOneYear 2025-09-30 07774761 uk-core:ShareCapital 2025-09-30 07774761 uk-core:ShareCapital 2024-09-30 07774761 uk-core:RetainedEarningsAccumulatedLosses 2025-09-30 07774761 uk-core:RetainedEarningsAccumulatedLosses 2024-09-30 07774761 uk-bus:Director1 2024-10-01 2025-09-30 07774761 uk-core:FurnitureFittings 2024-09-30 07774761 uk-core:LeaseholdImprovements 2024-09-30 07774761 uk-core:LeaseholdImprovements 2025-09-30 07774761 uk-core:FurnitureFittings 2025-09-30 07774761 uk-core:FurnitureFittings 2024-10-01 2025-09-30 07774761 uk-core:LeaseholdImprovements 2024-10-01 2025-09-30 07774761 uk-core:WithinOneYear 2025-09-30 07774761 uk-core:WithinOneYear 2024-09-30 07774761 uk-core:AfterOneYear uk-core:Secured 2025-09-30 07774761 uk-core:AfterOneYear uk-core:Secured 2024-09-30 iso4217:GBP xbrli:pure 07774761 uk-bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 07774761 uk-bus:FRS102 2024-10-01 2025-09-30 07774761 uk-bus:FilletedAccounts 2024-10-01 2025-09-30 07774761 uk-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30

Under Floor Heating Trade Direct Ltd

Registered Number:07774761

For the year ended 30 September 2025
England and Wales
Unaudited Financial Statements

2
For the year ended 30 September 2025
Under Floor Heating Trade Direct Ltd
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3

Registered Number :

07774761

As at 30 September 2025

Under Floor Heating Trade Direct Ltd
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

Property, plant and equipment

52,210
61,948
2
52,210
61,948

Current assets

Inventories

572,390
617,978
3

Trade and other receivables

1,087,661
1,367,733
4
80,237

Cash and cash equivalents

317,303
2,303,014
1,740,288

Trade and other payables: amounts falling due within one
year

(810,216)
(1,264,851)
5
930,072
1,038,163
Net current assets

Total assets less current liabilities

1,090,373
992,020

Trade and other payables: amounts falling due after more
than one year

(30,017)
-
6
1,090,373
Net assets
962,003

Capital and reserves

Called up share capital

102
100

Retained earnings

1,090,271
961,903
1,090,373
962,003
Shareholders' funds

For the year ended 30 September 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006

The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Marcus L Knight Director

These financial statements were approved and authorised for issue by the Board on 07 January 2026 and were signed by:

The notes form part of these financial statements

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4
For the year ended 30 September 2025
Under Floor Heating Trade Direct Ltd
Notes to the Financial Statements
Statutory Information

Under Floor Heating Trade Direct Ltd is a private limited company, limited by shares, domiciled in England and Wales,
registration number 07774761.

Registered address:

Unit 9 Europa Boulevard
Westbrook
Warrington
WA5 7ZT

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.

2. Property, plant and equipment

Total

Furniture and
Fittings

Land and
Buildings

£

£

£

Cost or
valuation

At 01 October 2024

120,810
83,603
37,207

At 30 September 2025

37,207
83,603
120,810

Provision for depreciation and impairment

At 01 October 2024

58,862
43,490
15,372
Charge for year
9,738
6,017
3,721

At 30 September 2025

68,600
49,507
19,093

At 30 September 2025

Net book value

18,114
34,096
52,210

At 30 September 2024

21,835
40,113
61,948

3. Inventories

2024
2025

£

£

Stocks

617,978
572,390

2 of 3
5
For the year ended 30 September 2025
Under Floor Heating Trade Direct Ltd
Notes to the Financial Statements Continued

4. Trade and other receivables

2024
2025

£

£

Trade debtors

1,055,150
927,313

Other debtors

312,583
160,348
1,087,661
1,367,733

5. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Bank loans and overdraft

30,017
39,996

Trade creditors

943,035
335,970

Taxation and social security

270,694
330,781

Other creditors

21,105
103,469
1,264,851
810,216

6. Trade and other payables: amounts falling due after more than one year

2024
2025

£

£

Bank loans and overdraft

-
30,017

7. Average number of persons employed

During the year the average number of employees was 20 (2024 : 14)
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