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Company Registration No. 07738176 (England and Wales)
Insulation Shop Limited Unaudited accounts for the year ended 31 August 2025
Insulation Shop Limited Unaudited accounts Contents
Page
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Insulation Shop Limited Company Information for the year ended 31 August 2025
Directors
JAROSLAW BIEGAJ AGNIESZKA BIEGAJ
Company Number
07738176 (England and Wales)
Registered Office
15 West Street Brighton BN1 2RL United Kingdom
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Insulation Shop Limited Statement of financial position as at 31 August 2025
2025 
Notes
£ 
Fixed assets
Intangible assets
32,000 
Tangible assets
1,254 
33,254 
Current assets
Inventories
101,575 
Debtors
155,710 
Cash at bank and in hand
62,252 
319,537 
Creditors: amounts falling due within one year
(345,464)
Net current liabilities
(25,927)
Net assets
7,327 
Capital and reserves
Called up share capital
2 
Profit and loss account
7,325 
Shareholders' funds
7,327 
For the year ending 31 August 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge 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 and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by
AGNIESZKA BIEGAJ Director Company Registration No. 07738176
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Insulation Shop Limited Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Insulation Shop Limited is a private company, limited by shares, registered in England and Wales, registration number 07738176. The registered office is 15 West Street, Brighton, BN1 2RL, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
20% on cost
Fixtures & fittings
25% RB
Computer equipment
33% on cost
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Amortization 5Years
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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Insulation Shop Limited Notes to the Accounts for the year ended 31 August 2025
4
Intangible fixed assets
Other 
£ 
Cost
At 1 September 2024
- 
Additions
40,000 
At 31 August 2025
40,000 
Amortisation
At 1 September 2024
- 
Charge for the year
8,000 
At 31 August 2025
8,000 
Net book value
At 31 August 2025
32,000 
Software invented by Insulation Shop
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2024
17,510 
1,853 
10,326 
29,689 
Additions
- 
- 
831 
831 
At 31 August 2025
17,510 
1,853 
11,157 
30,520 
Depreciation
At 1 September 2024
17,510 
1,604 
9,800 
28,914 
Charge for the year
- 
62 
290 
352 
At 31 August 2025
17,510 
1,666 
10,090 
29,266 
Net book value
At 31 August 2025
- 
187 
1,067 
1,254 
6
Debtors
2025 
£ 
Amounts falling due within one year
Trade debtors
18,506 
Amounts due from group undertakings etc.
4,371 
Accrued income and prepayments
27,545 
Other debtors
105,288 
155,710 
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Insulation Shop Limited Notes to the Accounts for the year ended 31 August 2025
7
Creditors: amounts falling due within one year
2025 
£ 
VAT
32,447 
Trade creditors
272,273 
Taxes and social security
39,544 
Accruals
1,200 
345,464 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
JAROSLAW BIEGAJ
DIRECTORS' ADVANCES
39,355 
- 
- 
39,355 
AGNIESZKA BIEGAJ
DIRECTORS' ADVANCES
39,355 
- 
- 
39,355 
78,710 
- 
- 
78,710 
The director's loan is not secured, it is repayable on demand and interest has been charged at HMRC's official rate.
9
Controlling party
The ultimate controlling party is Ecoporta Limited. This was by virtue of its 100% holding of the issued share capital.
10
Average number of employees
During the year the average number of employees was 2.
11
Reconciliations on adoption of FRS 102
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