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Registered number: 04000211 HEATEXCHANGERSPARES.COM LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
HEATEXCHANGERSPARES.COM LIMITED COMPANY INFORMATION
Directors | J A Thomas
| D S Williamson
| I C Sheriff
Company secretary | I C Sheriff
Registered number | 04000211
Registered office | Lytchett House
| 13 Freeland Park
| Wareham Road
| Poole
| Dorset
| BH16 6FA
Independent auditors | Wilder Coe Ltd
| Chartered Accountants & Statutory Auditors
| 1st Floor Sackville House
| 143-149 Fenchurch Street
| London
| EC3M 6BL
HEATEXCHANGERSPARES.COM LIMITED CONTENTS
| Page
Balance Sheet | 1
Notes to the Financial Statements | 2 - 4
HEATEXCHANGERSPARES.COM LIMITED REGISTERED NUMBER: 04000211 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors | 4 | 257,036 |  | 260,620 |
Cash at bank and in hand |  | 5,275 |  | 501 |
|  | 262,311 |  | 261,121 |
Creditors: amounts falling due within one year | 5 | (14,713) |  | (7,457) |
Net assets |  |  | 247,598 |  | 253,664
Capital and reserves |  |  |  |  |
Allotted, called up and fully paid share capital |  |  | 10,000 |  | 10,000
Profit and loss account |  |  | 237,598 |  | 243,664
Equity shareholders' funds |  |  | 247,598 |  | 253,664
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the Directors' Report and Statement of Income and Retained Earnings in accordance with provisions applicable to companies subject to the small companies regime, under section 444 of the Companies Act 2006. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 April 2026.
J A Thomas
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
HEATEXCHANGERSPARES.COM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Heatexchangerspares.com Limited (company number: 04000211), having its registered office and trading address at Lytchett House, 13 Freeland Park, Wareham Road, Poole, Dorset, BH16 6FA, is a private limited company incorporated in England and Wales. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
The Company has made a loss of £6,066 (2024: £6,831) during the year and has net assets of £247,598 (2024: £253,664). On 30 December 2022, the trading business of the Company was sold to a 3rd party meaning that this entity will continue to no longer have a trade moving forward. The Company will remain in operation until all debts are received and liabilities paid, after which time it will be wound-up. The accounts have been prepared on a basis other than that of the going concern basis. This basis includes, where applicable, writing the company's assets down to net realisable value. No provision has been made for the future costs of terminating the business unless such costs were committed at the reporting date.
| 2.3 | Statement of Cash Flows
The Company has taken advantage of the exemption in Section 1A.7 of Financial Reporting Standard 102 from the requirement to produce a Statement of Cash Flows on the grounds that it is a small company.
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.5 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.6 | Financial instruments
Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the Balance Sheet date. Page 2
HEATEXCHANGERSPARES.COM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.7 | Creditors
Short-term creditors are measured at the transaction price.
| 2.8 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.9 | Taxation
Tax is recognised in the Statement of Income and Retained Earnings. The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
3. | Employees
The average monthly number of employees, including directors, during the year was 3 (2024 - 4). Page 3
HEATEXCHANGERSPARES.COM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Amounts owed by group undertakings | 257,036 | 259,072
| Other debtors | - | 1,548
|  | 257,036 | 260,620
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 5,408 | 944
| Other creditors | 3,805 | 13
| Accruals | 5,500 | 6,500
|  | 14,713 | 7,457
6. | Immediate and ultimate parent undertaking
At 31 December 2025 and 31 December 2024, the Company's immediate parent undertaking was HRS Investments Limited, a company incorporated in England and Wales. At 31 December 2025 and 31 December 2024, the Company's ultimate parent undertaking was Exchanger Industries Limited, a company incorporated in Canada. The smallest group in which the Company's results are consolidated is headed by Exchanger Industries UK Limited. These consolidated accounts are available to the public and may be obtained from: Lytchett House, 13 Freeland Park, Wareham Road, Poole, Dorset, BH16 6FA.
7. | Related party disclosures
The Company has taken advantage from the exemption in Financial Reporting Standard 102, Section 33.1A not to disclose transactions with group entities which are wholly owned by a member of the group.
8. | Auditors' information
The Company was subject to an audit for the year ended 31 December 2025. The audit report was issued with an unqualified opinion and an emphasis of matter paragraph in relation to going concern, referring to accounting policy 2.2, and signed on 07 May 2026 by Chris Gent BA FCA (Senior Statutory Auditor) on behalf of Wilder Coe Ltd.
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