REGISTERED NUMBER: 09268145 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

DJR Underfloor Heating Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D J Robens

REGISTERED OFFICE:

2 Milton Road

Waterlooville

Hampshire

PO7 6AA

REGISTERED NUMBER:

09268145 (England and Wales)

ACCOUNTANTS:

Hughes Spencer

12 Acorn Business Park

Northarbour Road

Portsmouth

Hampshire

PO6 3TH

FIXED ASSETS

Tangible assets

4

56,308

64,813

CURRENT ASSETS

Debtors

5

85,840

43,149

Cash at bank

19,622

47,719

105,462

90,868

CREDITORS

Amounts falling due within one year

6

43,784

34,338

NET CURRENT ASSETS

61,678

56,530

TOTAL ASSETS LESS CURRENT LIABILITIES

117,986

121,343

PROVISIONS FOR LIABILITIES

3,664

4,915

NET ASSETS

114,322

116,428

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

114,222

116,328

SHAREHOLDERS' FUNDS

114,322

116,428

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 June 2026 and were signed by:

D J Robens - Director

1.	STATUTORY INFORMATION

DJR Underfloor Heating Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

82,998

Additions

1,186

At 31 December 2025

84,184

DEPRECIATION

At 1 January 2025

18,185

Charge for year

9,691

At 31 December 2025

27,876

NET BOOK VALUE

At 31 December 2025

56,308

At 31 December 2024

64,813

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

65,471

22,078

Amounts recoverable on contract

-

864

Other debtors

20,369

20,207

85,840

43,149

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

2,500

Trade creditors

23,931

12,481

Taxation and social security

8,635

17,549

Other creditors

11,218

1,808

43,784

34,338

7.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

-

2,500

The Bank Loan is secured by a personal guarantee from the Director.

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

D J Robens

Balance outstanding at start of year

1,133

-

Amounts advanced

-

1,133

Amounts repaid

(1,133

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

1,133

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is D J Robens.