Company registration number 03637742 (England and Wales)
HEAT ANGELS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
HEAT ANGELS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
HEAT ANGELS LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
6
228
1,974
Cash at bank and in hand
9,827
14,325
10,055
16,299
Creditors: amounts falling due within one year
7
(8,385)
(9,863)
Net current assets
1,670
6,436
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
1,668
6,434
Total equity
1,670
6,436

For the financial 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.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his 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.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 6 May 2026
Mr D Eker
Director
Company registration number 03637742 (England and Wales)
HEAT ANGELS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
1
Accounting policies
Company information

Heat Angels Limited is a private company limited by shares incorporated in England and Wales. The registered office is 1st Floor Gallery Court, 28 Arcadia Avenue, London, N3 2FG.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
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
10% Straight Line Basis
Computers
10% Straight Line Basis

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.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

HEAT ANGELS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans and loans from fellow group companies, are initially recognised at transaction price.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.6
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account 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.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

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

2025
2024
Number
Number
Total
0
0
4
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
-
0
228
Adjustments in respect of prior periods
(289)
-
0
Total current tax
(289)
228
HEAT ANGELS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -
5
Tangible fixed assets
Plant and equipment
Computers
Total
£
£
£
Cost
At 1 October 2024 and 30 September 2025
620
859
1,479
Depreciation and impairment
At 1 October 2024 and 30 September 2025
620
859
1,479
Carrying amount
At 30 September 2025
-
0
-
0
-
0
At 30 September 2024
-
0
-
0
-
0
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Corporation tax recoverable
228
1,974
7
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
-
0
228
Other creditors
8,385
9,635
8,385
9,863
2025-09-30 2024-10-01 false false false 06 May 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr D Eker Mrs R Eker 03637742 2024-10-01 2025-09-30 03637742 2025-09-30 03637742 2024-09-30 03637742 core:WithinOneYear 2025-09-30 03637742 core:WithinOneYear 2024-09-30 03637742 core:CurrentFinancialInstruments 2025-09-30 03637742 core:CurrentFinancialInstruments 2024-09-30 03637742 core:ShareCapital 2025-09-30 03637742 core:ShareCapital 2024-09-30 03637742 core:RetainedEarningsAccumulatedLosses 2025-09-30 03637742 core:RetainedEarningsAccumulatedLosses 2024-09-30 03637742 bus:Director1 2024-10-01 2025-09-30 03637742 core:PlantMachinery 2024-10-01 2025-09-30 03637742 core:ComputerEquipment 2024-10-01 2025-09-30 03637742 2023-10-01 2024-09-30 03637742 core:UKTax 2024-10-01 2025-09-30 03637742 core:UKTax 2023-10-01 2024-09-30 03637742 core:PlantMachinery 2024-09-30 03637742 core:ComputerEquipment 2024-09-30 03637742 2024-09-30 03637742 core:PlantMachinery 2025-09-30 03637742 core:ComputerEquipment 2025-09-30 03637742 core:PlantMachinery 2024-09-30 03637742 core:ComputerEquipment 2024-09-30 03637742 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 03637742 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 03637742 bus:FRS102 2024-10-01 2025-09-30 03637742 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 03637742 bus:CompanySecretary1 2024-10-01 2025-09-30 03637742 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP