REGISTERED NUMBER: 07616891 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Shelford Heating Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D J Humm

Mrs A Humm

REGISTERED OFFICE:

Unit 20 South Cambridge Business Park

Babraham Road

Sawston

Cambridgeshire

CB22 3JH

REGISTERED NUMBER:

07616891 (England and Wales)

ACCOUNTANTS:

Xeinadin

Unit D

South Cambs Business Park

Sawston

Cambridge

Cambridgeshire

CB22 3JH

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

510,498

449,467

510,498

449,467

CURRENT ASSETS

Stocks

110,000

110,000

Debtors

6

60,126

95,952

Cash at bank

63,400

87,903

233,526

293,855

CREDITORS

Amounts falling due within one year

7

307,474

322,964

NET CURRENT LIABILITIES

(73,948

)

(29,109

)

TOTAL ASSETS LESS CURRENT LIABILITIES

436,550

420,358

CREDITORS

Amounts falling due after more than one year

8

236,746

241,034

NET ASSETS

199,804

179,324

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Revaluation reserve

9

105,003

105,003

Retained earnings

93,801

73,321

SHAREHOLDERS' FUNDS

199,804

179,324

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 8 June 2026 and were signed on its behalf by:

D J Humm - Director

1.	STATUTORY INFORMATION

Shelford Heating 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 as modified by the revaluation of certain assets.

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 2011, is being amortised evenly over its estimated useful life of ten 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost, 25% on cost, 25% on reducing balance, 20% on reducing balance and at varying rates on cost

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 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 13 (2024 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

50,000

AMORTISATION

At 1 October 2024

and 30 September 2025

50,000

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 October 2024

320,000

366,972

686,972

Additions

-

120,140

120,140

Disposals

-

(87,312

)

(87,312

)

At 30 September 2025

320,000

399,800

719,800

DEPRECIATION

At 1 October 2024

-

237,505

237,505

Charge for year

-

59,111

59,111

Eliminated on disposal

-

(87,314

)

(87,314

)

At 30 September 2025

-

209,302

209,302

NET BOOK VALUE

At 30 September 2025

320,000

190,498

510,498

At 30 September 2024

320,000

129,467

449,467

Cost or valuation at 30 September 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2024

320,000

366,972

686,972

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST OR VALUATION

At 1 October 2024

238,549

Additions

118,875

Disposals

(70,697

)

At 30 September 2025

286,727

DEPRECIATION

At 1 October 2024

139,897

Charge for year

51,460

Eliminated on disposal

(70,699

)

At 30 September 2025

120,658

NET BOOK VALUE

At 30 September 2025

166,069

At 30 September 2024

98,652

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

51,373

51,683

Other debtors

8,753

44,269

60,126

95,952

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

6,667

35,528

Hire purchase contracts

41,887

28,878

Trade creditors

120,802

118,092

Taxation and social security

37,515

20,852

Other creditors

100,603

119,614

307,474

322,964

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

147,264

161,587

Hire purchase contracts

89,482

79,447

236,746

241,034

9.

RESERVES

Revaluation

reserve

£

At 1 October 2024

and 30 September 2025

105,003