REGISTERED NUMBER: 04962491 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Water Heating Services Limited

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

DIRECTOR:

M K Fuller

REGISTERED OFFICE:

Prospect House

Sandbeds

Queensbury

Bradford

West Yorkshire

BD13 1AD

REGISTERED NUMBER:

04962491 (England and Wales)

ACCOUNTANTS:

DWilkinson&Company

No 1 Whitehall Riverside

1 Riverside Way

Leeds

West Yorkshire

LS1 4BN

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,559

3,880

1,559

3,880

CURRENT ASSETS

Stocks

6

1,968

793

Debtors

7

143,274

155,237

Cash at bank and in hand

141,662

250,132

286,904

406,162

CREDITORS

Amounts falling due within one year

8

215,597

306,527

NET CURRENT ASSETS

71,307

99,635

TOTAL ASSETS LESS CURRENT LIABILITIES

72,866

103,515

PROVISIONS FOR LIABILITIES

9

254

685

NET ASSETS

72,612

102,830

CAPITAL AND RESERVES

Called up share capital

10

50

50

Capital redemption reserve

50

50

Retained earnings

72,512

102,730

SHAREHOLDERS' FUNDS

72,612

102,830

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 May 2026 and were signed by:

M K Fuller - Director

1.	STATUTORY INFORMATION

Water Heating Services Limited 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of seventeen years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 5 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

and 30 November 2025

15,000

AMORTISATION

At 1 December 2024

and 30 November 2025

15,000

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 December 2024

and 30 November 2025

2,870

2,893

11,418

17,181

DEPRECIATION

At 1 December 2024

1,465

2,300

9,536

13,301

Charge for year

351

89

1,881

2,321

At 30 November 2025

1,816

2,389

11,417

15,622

NET BOOK VALUE

At 30 November 2025

1,054

504

1

1,559

At 30 November 2024

1,405

593

1,882

3,880

6.

STOCKS

30.11.25

30.11.24

£

£

Stocks

1,968

793

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

103,274

113,270

Other debtors

40,000

40,000

Prepayments

-

1,967

143,274

155,237

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

88,999

142,525

Tax

30,937

34,752

Social security and other taxes

1,763

962

VAT

46,092

68,131

Other creditors

1,361

1,560

Directors' current accounts

83

927

Accrued expenses

46,362

57,670

215,597

306,527

Loans from directors are provided interest free and are repayable on demand.

9.	PROVISIONS FOR LIABILITIES

30.11.25

30.11.24

£

£

Deferred tax

254

685

Deferred

tax

£

Balance at 1 December 2024

685

Accelerated Capital Allowance

(431

)

Balance at 30 November 2025

254

The entire provision of deferred tax is relating to accelerated capital allowances.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

50

Ordinary

£1

50

50