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Heatmaster (Hull) Limited

Registered Number
09494372
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2026

Heatmaster (Hull) Limited
Company Information
for the year from 1 April 2025 to 31 March 2026

Director | M C Bristow

Registered Address | 8 Spring Gardens
| Anlaby Common
| Hull
| HU4 7QQ

Registered Number | 09494372 (England and Wales)

Heatmaster (Hull) Limited
Statement of Financial Position
31 March 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 2,391 |  |  |  | 3,622
|  |  |  | 2,391 |  |  |  | 3,622
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 3,786 |  |  |  | 2,838 |  |
Debtors | 5 | 10,732 |  |  |  | 4,232 |  |
Cash at bank and on hand |  | 6,381 |  |  |  | 2,081 |  |
|  | 20,899 |  |  |  | 9,151 |  |
Creditors amounts falling due within one year | 6 | (12,604) |  |  |  | (4,865) |  |
Net current assets (liabilities) |  |  |  | 8,295 |  |  |  | 4,286
Total assets less current liabilities |  |  |  | 10,686 |  |  |  | 7,908
Provisions for liabilities | 7 |  |  | (454) |  |  |  | (688)
Net assets |  |  |  | 10,232 |  |  |  | 7,220
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 10,132 |  |  |  | 7,120
Shareholders' funds |  |  |  | 10,232 |  |  |  | 7,220

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 18 May 2026, and are signed on its behalf by:
M C Bristow Director Registered Company No. 09494372

Heatmaster (Hull) Limited
Notes to the Financial Statements
for the year ended 31 March 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Straight line (years)
| Plant and machinery | 4
| Vehicles | 4
| Office Equipment | 4

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 25 | 5,422 |  | 11,994 |  | 2,542 |  | 19,958
| Additions | 1,814 |  | - |  | - |  | 1,814
| Disposals | (745) |  | - |  | (150) |  | (895)
| At 31 March 26 | 6,491 |  | 11,994 |  | 2,392 |  | 20,877
| Depreciation and impairment
| At 01 April 25 | 2,655 |  | 11,994 |  | 1,687 |  | 16,336
| Charge for year | 1,616 |  | - |  | 534 |  | 2,150
| At 31 March 26 | 4,271 |  | 11,994 |  | 2,221 |  | 18,486
| Net book value
| At 31 March 26 | 2,220 |  | - |  | 171 |  | 2,391
| At 31 March 25 | 2,767 |  | - |  | 855 |  | 3,622

4. | Stocks
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | 3,786 |  | 1,365
| Work in progress | - |  | 1,473
| Total | 3,786 |  | 2,838

5. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 5,611 |  | 3,050
| Other debtors | 5,121 |  | 1,182
| Total | 10,732 |  | 4,232

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

6. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 7,000 |  | 1,350
| Amounts owed to related parties | 42 |  | 1,192
| Taxation and social security | 4,416 |  | 1,039
| Accrued liabilities and deferred income | 1,146 |  | 1,284
| Total | 12,604 |  | 4,865

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7. | Provisions for liabilities
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 454 |  | 688
| Total | 454 |  | 688