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08284484falsesupply and installation of plumbing and heating equipment2024-12-012025-11-30http://www.companieshouse.gov.uk/2024-11-30http://www.companieshouse.gov.uk/pt:PlantMachinery2024-11-30http://www.companieshouse.gov.uk/pt:ShareCapital2024-11-30http://www.companieshouse.gov.uk/cd:Director12024-12-012025-11-30http://www.companieshouse.gov.uk/pt:PlantMachinery2025-11-30http://www.companieshouse.gov.uk/pt:ShareCapital2025-11-30http://www.companieshouse.gov.uk/cd:Director22024-12-012025-11-30http://www.companieshouse.gov.uk/pt:FurnitureFittings2024-11-30http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-11-30http://www.companieshouse.gov.uk/pt:FurnitureFittings2025-11-30http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-12-012025-11-30http://www.companieshouse.gov.uk/pt:MotorCars2024-11-30http://www.companieshouse.gov.uk/pt:ToolsEquipment2025-11-30http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-12-012025-11-30http://www.companieshouse.gov.uk/pt:MotorCars2025-11-30http://www.companieshouse.gov.uk/pt:NetGoodwill2025-11-30http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-12-012025-11-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-11-30http://www.companieshouse.gov.uk/pt:NetGoodwill2024-12-012025-11-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-11-30http://www.companieshouse.gov.uk/2024-12-012025-11-30http://www.companieshouse.gov.uk/2024-11-30http://www.companieshouse.gov.uk/cd:FRS1022024-12-012025-11-30http://www.companieshouse.gov.uk/2025-11-30http://www.companieshouse.gov.uk/cd:FullAccounts2024-12-012025-11-30http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-12-012025-11-30iso4217:GBPxbrli:sharesxbrli:pure


Registered number: 08284484






Warm & Toastie (UK) Ltd


ACCOUNTS

FOR THE YEAR ENDED 30/11/2025
























Prepared By:
Adam Watts & Associates
Taxation and Accountancy Services
2 Merriments Farm Cottages
Merriments Lane
Hurst Green, Etchingham
East Sussex
TN19 7RG


ACCOUNTS
FOR THE YEAR ENDED 30/11/2025





DIRECTORS
M Beldham
Mrs S Beldham


REGISTERED OFFICE
Unit C Firgrove Road
Cross in Hand
Heathfield
East Sussex
TN21 0QL


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 08284484



ACCOUNTANTS
Adam Watts & Associates
Taxation and Accountancy Services
2 Merriments Farm Cottages
Merriments Lane
Hurst Green, Etchingham
East Sussex
TN19 7RG


ACCOUNTS
FOR THEYEARENDED30/11/2025



CONTENTS



		Page

Directors' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 30/11/2025

			2025		2024
	Notes		£		£

FIXED ASSETS
Tangible assets	4		114,403		26,425

CURRENT ASSETS
Stock		12,800		8,440
Debtors	6	14,742		51,505
Cash at bank and in hand		5,048		5
		32,590		59,950
CREDITORS: Amounts falling due within one year	7	82,715		86,359
NET CURRENT LIABILITIES			(50,125)		(26,409)
TOTAL ASSETS LESS CURRENT LIABILITIES			64,278		16


CREDITORS: Amounts falling due after more than one year	8		58,769		-

NET ASSETS			5,509		16

CAPITAL AND RESERVES

Called up share capital	9		2		2
Profit and loss account			5,507		14
SHAREHOLDERS' FUNDS			5,509		16

For the year ending 30/11/2025 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 25/05/2026 and signed on their behalf by



.............................
Mrs S Beldham
Director




1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Plant and Machinery		reducing balance 10%
Fixtures and Fittings		reducing balance 10%
Motor Cars		reducing balance 25%




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.




1d. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.




3. INTANGIBLE FIXED ASSETS

	Purchased
	Goodwill	Total
	£	£
Cost
At 01/12/2024	57,000	57,000
At 30/11/2025	57,000	57,000
Depreciation
At 01/12/2024	57,000	57,000
At 30/11/2025	57,000	57,000
Net Book Amounts
At 30/11/2025	-	-




4. TANGIBLE FIXED ASSETS

	Plant and	Fixtures
	Machinery	and Fittings	Equipment	Motor Cars	Total
	£	£	£	£	£
Cost
At 01/12/2024	11,935	1,151	953	83,921	97,960
Additions	-	-	-	99,504	99,504
Disposals	-	-	-	(23,104)	(23,104)
At 30/11/2025	11,935	1,151	953	160,321	174,360
Depreciation
At 01/12/2024	8,417	291	953	61,874	71,535
Disposals	-	-	-	(18,991)	(18,991)
For the year	350	85	-	6,978	7,413
At 30/11/2025	8,767	376	953	49,861	59,957
Net Book Amounts
At 30/11/2025	3,168	775	-	110,460	114,403
At 30/11/2024	3,518	860	-	22,047	26,425




5. STOCK	2025	2024
	£	£
Stock comprises:

Stock	12,800	8,440
	12,800	8,440




6. DEBTORS	2025	2024
	£	£
Amounts falling due within one year
Trade debtors	9,871	27,468
Other Debtors	4,871	24,037
	14,742	51,505




7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2025	2024
	£	£
UK corporation tax	6,951	-
Deferred tax	6,380	3,674
VAT	13,323	11,770
PAYE control	2,592	1,850
Bank loans and overdrafts	1,310	11,660
Bank loans	4,050	3,590
Other loans	5,632	13,898
Trade creditors	42,477	39,917
	82,715	86,359




8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
	2025	2024
	£	£
Other creditors	58,769	-
	58,769	-




9. SHARE CAPITAL	2025	2024
	£	£
Allotted, issued and fully paid:
2 Ordinary shares of £1.00 each	2	2
	2	2




2. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	2	2