RIGA HEAT LIMITED

Company Registration Number:
SC542165 (Scotland)

Unaudited abridged accounts for the year ended 31 July 2025

Period of accounts

Start date: 01 August 2024

End date: 31 July 2025

RIGA HEAT LIMITED

Contents of the Financial Statements

for the Period Ended 31 July 2025

Balance sheet
Notes

RIGA HEAT LIMITED

Balance sheet

As at 31 July 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 15,609 20,810
Total fixed assets: 15,609 20,810
Current assets
Debtors: 4 23,340 20,566
Cash at bank and in hand: 18,512 35,942
Total current assets: 41,852 56,508
Creditors: amounts falling due within one year: 5 (20,373) (24,344)
Net current assets (liabilities): 21,479 32,164
Total assets less current liabilities: 37,088 52,974
Creditors: amounts falling due after more than one year: 6 (11,332) (19,332)
Provision for liabilities: (3,355) (6,297)
Total net assets (liabilities): 22,401 27,345
Capital and reserves
Called up share capital: 1 1
Profit and loss account: 22,400 27,344
Shareholders funds: 22,401 27,345

The notes form part of these financial statements

RIGA HEAT LIMITED

Balance sheet statements

For the year ending 31 July 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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 & loss account.

This report was approved by the board of directors on 31 May 2026
and signed on behalf of the board by:

Name: S SHIRRA
Status: Director

The notes form part of these financial statements

RIGA HEAT LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable , excluding discounts , rebates , value added tax and other sales taxes.

Tangible fixed assets and depreciation policy

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life Plant & machinery etc -25% on reducing balance

Other accounting policies

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date .

RIGA HEAT LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

2. Employees

2025 2024
Average number of employees during the period 1 1

RIGA HEAT LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

3. Tangible Assets

Total
Cost £
At 01 August 2024 51,381
At 31 July 2025 51,381
Depreciation
At 01 August 2024 30,571
Charge for year 5,201
At 31 July 2025 35,772
Net book value
At 31 July 2025 15,609
At 31 July 2024 20,810

RIGA HEAT LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

4. Debtors

2025 2024
££
Debtors due after more than one year: 0 0

RIGA HEAT LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

5. Creditors: amounts falling due within one year note

The amount of £20373 is made up as follows : Hire purchase contracts £5000 Trade creditors £388 Taxation & social security £13760 Other creditors £1225

RIGA HEAT LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

6. Creditors: amounts falling due after more than one year note

The amount due of £11332 is made up as follows : Hire purchase contracts £8332 Bank loans £3000

RIGA HEAT LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

7. Loans to directors

Name of director receiving advance or credit: S Shirra
Description of the loan: Advance
£
Balance at 01 August 2024 9,477
Advances or credits repaid: 600
Balance at 31 July 2025 8,877

The advances to the director are repayable on demand and are interest bearing .