Registration number: 15286738

The Fireplace Centre (Doncaster) Holdings Ltd

(Registration number: 15286738)

Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	2,779	-
Investment property	4	250,000	86,253
		252,779	86,253
Current assets
Cash at bank and in hand		1,259	-
Creditors: Amounts falling due within one year	5	(61,458)	(85,476)
Net current liabilities		(60,199)	(85,476)
Total assets less current liabilities		192,580	777
Provisions for liabilities		(40,937)	-
Net assets		151,643	777
Capital and reserves
Called up share capital		2	2
Revaluation reserve		122,810	-
Retained earnings		28,831	775
Shareholders' funds		151,643	777

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Directors' Report and the Profit and Loss Account has been taken.

The Fireplace Centre (Doncaster) Holdings Ltd

(Registration number: 15286738)

Balance Sheet as at 31 December 2025 (continued)

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities.

These financial statements were approved and authorised for issue by the Board on 8 May 2026 and signed on its behalf by:
 

.........................................

Timothy Nigel Jackson

Director

.........................................

Jane Angela Farrelly

Director

The Fireplace Centre (Doncaster) Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	Accounting policies

Statutory information

The Fireplace Centre (Doncaster) Holdings Ltd is a private company, limited by shares, domiciled in England and Wales, company number 15286738. The registered office is at 61 - 63 Netherhall Road, Doncaster, DN1 2QA.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

The Fireplace Centre (Doncaster) Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

1	Accounting policies (continued)

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

The Fireplace Centre (Doncaster) Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

3	Tangible assets

	Fixtures and fittings £	Office equipment £	Total £
Cost
Additions	2,973	230	3,203
At 31 December 2025	2,973	230	3,203
Depreciation
Charge for the year	412	12	424
At 31 December 2025	412	12	424
Carrying amount
At 31 December 2025	2,561	218	2,779

4	Investment properties

	2025 £
At 1 January	86,253
Fair value adjustments	163,747
At 31 December	250,000

The property has been revalued by Directors at the year end.

The Fireplace Centre (Doncaster) Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

5

Creditors

		2025 £	2024 £
Due within one year
Amounts owed to group undertakings and undertakings in which the company has a participating interest		33,046	58,228
Accruals and deferred income		1,250	1,250
Other creditors		27,162	25,998
		61,458	85,476

6

Reserves

The changes to each component of equity resulting from items of other comprehensive income for the current year were as follows:

	Revaluation reserve £	Total £
Surplus/deficit on property, plant and equipment revaluation	122,810	122,810