1 October 2024 v2026.19.1 limited_company_frs_102_section_1a_v1_1_3 companies_house Software false true true true No description of principal activity false true xbrli:pure xbrli:shares iso4217:GBP 05957749 2024-10-01 2025-09-30 05957749 2025-09-30 05957749 2024-09-30 05957749 core:WithinOneYear 2025-09-30 05957749 core:WithinOneYear 2024-09-30 05957749 core:ShareCapital 2025-09-30 05957749 core:ShareCapital 2024-09-30 05957749 core:RetainedEarningsAccumulatedLosses 2025-09-30 05957749 core:RetainedEarningsAccumulatedLosses 2024-09-30 05957749 bus:Director1 2024-10-01 2025-09-30 05957749 bus:RegisteredOffice 2024-10-01 2025-09-30 05957749 2023-10-01 2024-09-30 05957749 core:PlantMachinery 2024-10-01 05957749 core:PlantMachinery 2024-10-01 2025-09-30 05957749 core:PlantMachinery 2025-09-30 05957749 core:PlantMachinery 2024-09-30 05957749 1 2024-10-01 2025-09-30 05957749 countries:EnglandWales 2024-10-01 2025-09-30 05957749 bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 05957749 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 05957749 bus:SmallEntities 2024-10-01 2025-09-30 05957749 bus:FullAccounts 2024-10-01 2025-09-30
Company registration number:
05957749
The Heat Depot Limited
Unaudited Filleted Financial Statements for the year ended
30 September 2025
The Heat Depot Limited
Report to the board of directors on the preparation of the unaudited statutory financial statements of The Heat Depot Limited
Year ended
30 September 2025
As described on the statement of financial position, the Board of Directors of
The Heat Depot Limited
are responsible for the preparation of the
financial statements
for the year ended
30 September 2025
, which comprise the income statement, statement of income and retained earnings, statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
Warents Feingold & CO
349 Bury Old Road
Prestwich
Manchester
M25 1PY
United Kingdom
The Heat Depot Limited
Statement of Financial Position
30 September 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 5 | 73,874 |  | 95,239 |
Current assets |  |  |  |  |
Stocks |  | 15,500 |  | 15,500 |
Debtors | 6 | 159,921 |  | 178,917 |
Cash at bank and in hand |  | 256,887 |  | 338,442 |
|  | 432,308 |  | 532,859 |
Creditors: amounts falling due within one year | 7 | (555,137 | ) | (609,346 | )
Net current liabilities |  | (122,829 | ) | (76,487 | )
Total assets less current liabilities |  | (48,955 | ) | 18,752 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 48 |  | 48 |
Profit and loss account |  | (49,003 | ) | 18,704 |
Shareholders (deficit)/funds |  | (48,955 | ) | 18,752 |

For the year ending
30 September 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
3 June 2026
, and are signed on behalf of the board by:

J A Emsley
Director

Company registration number:
05957749
The Heat Depot Limited
Notes to the Financial Statements
Year ended
30 September 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
349 Bury Old Road
,
Prestwich
,
Manchester
,
M25 1PY
, United Kingdom.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

## Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

## Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

## Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

## Finance leases and hire purchase contracts

Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.
Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

## Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

## 4 Average number of employees

The average number of persons employed by the company during the year was
11
(2024:
11
).

## 5 Tangible assets

| Plant and machinery etc.
--- | ---
| £
Cost |  |
At 1 October 2024 | 225,069 |
Additions | 271 |
At 30 September 2025 | 225,340 |
Depreciation |  |
At 1 October 2024 | 129,830 |
Charge | 21,636 |
At 30 September 2025 | 151,466 |
Carrying amount |  |
At 30 September 2025 | 73,874 |
At 30 September 2024 | 95,239 |

## 6 Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 156,968 |  | 171,158 |
Other debtors | 2,953 |  | 7,759 |
| 159,921 |  | 178,917 |

## 7 Creditors: amounts falling due within one year

| 2025 | 2024
--- | --- | ---
| £ | £
Trade creditors | 420,105 |  | 464,435 |
Taxation and social security | 61,658 |  | 49,667 |
Other creditors | 73,374 |  | 95,244 |
| 555,137 |  | 609,346 |