Cave Heating Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05941588

Cave Heating Limited

Filleted Unaudited Financial Statements

30 September 2025

Cave Heating Limited

Statement of Financial Position

30 September 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		5,442	10,273

Current assets

Stocks		1,000	1,000
Debtors	6	1,068	1,533
Cash at bank and in hand		28,122	34,453
		--------	--------
		30,190	36,986

Creditors: amounts falling due within one year	7	8,265		21,833
		--------		--------
Net current assets			21,925	15,153
			--------	--------
Total assets less current liabilities			27,367	25,426

Creditors: amounts falling due after more than one year	8		–	1,333

Provisions

Taxation including deferred tax	1,034	1,952
	--------	--------
Net assets	26,333	22,141
	--------	--------

Cave Heating Limited

Statement of Financial Position (continued)

30 September 2025

	2025		2024
Note	£	£	£

Capital and reserves

Called up share capital	100	100
Profit and loss account	26,233	22,041
	--------	--------
Shareholders funds	26,333	22,141
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 8 June 2026 , and are signed on behalf of the board by:

Mr G J Cave
Director

Company registration number: 05941588

Cave Heating Limited

Notes to the Financial Statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 40 Kimbolton Road, Bedford, Bedforshire, MK40 2NR.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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 financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Deferred taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Motor vehicles	-	25% straight line
Equipment	-	25% reducing balance

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 stock to its present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Motor vehicles	Equipment	Total
	£	£	£
Cost
At 1 October 2024	21,050	5,481	26,531
Additions	–	798	798
	--------	-------	--------
At 30 September 2025	21,050	6,279	27,329
	--------	-------	--------
Depreciation
At 1 October 2024	11,840	4,418	16,258
Charge for the year	5,262	367	5,629
	--------	-------	--------
At 30 September 2025	17,102	4,785	21,887
	--------	-------	--------
Carrying amount
At 30 September 2025	3,948	1,494	5,442
	--------	-------	--------
At 30 September 2024	9,210	1,063	10,273
	--------	-------	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	170	120
Other debtors	898	1,413
	-------	-------
	1,068	1,533
	-------	-------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	1,333	2,000
Trade creditors	852	85
Corporation tax	2,292	1,313
Other creditors	3,788	18,435
	-------	--------
	8,265	21,833
	-------	--------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	–	1,333
	----	-------

Bank loans and overdrafts due within one year and after one year are in respect of a Coronavirus Bounce Back loan which is not secured on the assets of the company.