Premier Insulations Limited
Unaudited Financial Statements
For the year ended 30 September 2025
Pages for Filing with Registrar
Company Registration No. 00408062 (England and Wales)
Premier Insulations Limited
Company Information
Directors
Mr S A Winkworth
Mr K Winkworth
Mrs K Winkworth
Secretary
Mr K Winkworth Esq
Company number
00408062
Registered office
Unit 44 Globe Industrial Estate
Towers Road
Grays
Essex, RM17 6ST
Accountants
Moore Kingston Smith LLP
Orbital House
20 Eastern Road
Romford
Essex
RM1 3PJ
Premier Insulations Limited
Contents
Page
Balance sheet
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 8
Premier Insulations Limited
Balance Sheet
As at 30 September 2025
Page 1
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
717,899
744,915
Current assets
Stock
615,691
552,159
Debtors
4
1,294,566
1,336,234
Cash at bank and in hand
278,660
352,127
2,188,917
2,240,520
Creditors: amounts falling due within one year
5
(862,367)
(913,090)
Net current assets
1,326,550
1,327,430
Total assets less current liabilities
2,044,449
2,072,345
Provisions for liabilities
6
(1,333)
(2,241)
Net assets
2,043,116
2,070,104
Capital and reserves
Called up share capital
8
400
400
Capital redemption reserve
6,436
6,436
Profit and loss reserves
2,036,280
2,063,268
Total equity
2,043,116
2,070,104
Premier Insulations Limited
Balance Sheet (Continued)
As at 30 September 2025
Page 2

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 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.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 23 June 2026 and are signed on its behalf by:
Mr K Winkworth
Director
Company Registration No. 00408062
Premier Insulations Limited
Statement of Changes in Equity
For the year ended 30 September 2025
Page 3
Share capital
Capital redemption reserve
Profit and loss reserves
Total
£
£
£
£
Balance at 1 October 2023
400
6,436
1,992,151
1,998,987
Year ended 30 September 2024:
Profit and total comprehensive income for the year
-
-
146,517
146,517
Dividends
-
-
(75,400)
(75,400)
Balance at 30 September 2024
400
6,436
2,063,268
2,070,104
Year ended 30 September 2025:
Profit and total comprehensive income for the year
-
-
48,412
48,412
Dividends
-
-
(75,400)
(75,400)
Balance at 30 September 2025
400
6,436
2,036,280
2,043,116
Premier Insulations Limited
Notes to the Financial Statements
For the year ended 30 September 2025
Page 4
1
Accounting policies
Company information

Premier Insulations Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 44 Globe Industrial Estate, Towers Road, Grays, Essex, RM17 6ST.

1.1
Accounting convention

These financial statements have been prepared in accordance with Section 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company true has adequate resources to continue in operational existence for the foreseeable future and for a period of not less than 12 months following the approval of these financial statements. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services, and is shown net of VAT and other sales related taxes.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold buildings
2% straight line
Plant and machinery
25% reducing balance
Fixtures, fittings & equipment
25% reducing balance
Motor vehicles
25% reducing balance

Freehold land is not depreciated.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Premier Insulations Limited
Notes to the Financial Statements (Continued)
For the year ended 30 September 2025
1
Accounting policies
(Continued)
Page 5
1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.6
Stock

Stock are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stock to their present location and condition.

Stock held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stock over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.7
Financial instruments

The company only has basic financial instruments measured at amortised cost, with no financial instruments classified as other or basic instruments measured at fair value.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Premier Insulations Limited
Notes to the Financial Statements (Continued)
For the year ended 30 September 2025
1
Accounting policies
(Continued)
Page 6
1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.13
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

Government grants relating to turnover are recognised as income over the periods when the related costs are incurred. Grants relating to an asset are recognised in income systematically over the asset's expected useful life. If part of such a grant is deferred it is recognised as deferred income rather than being deducted from the asset's carrying amount.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 6 (2024 - 6).

Premier Insulations Limited
Notes to the Financial Statements (Continued)
For the year ended 30 September 2025
Page 7
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 October 2024
906,032
199,422
1,105,454
Additions
-
0
720
720
At 30 September 2025
906,032
200,142
1,106,174
Depreciation and impairment
At 1 October 2024
199,321
161,218
360,539
Depreciation charged in the year
18,121
9,615
27,736
At 30 September 2025
217,442
170,833
388,275
Carrying amount
At 30 September 2025
688,590
29,309
717,899
At 30 September 2024
706,711
38,204
744,915
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,059,252
1,132,074
Amounts owed by group undertakings
185,523
167,272
Other debtors
11,690
20
Prepayments and accrued income
38,101
36,868
1,294,566
1,336,234
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
143,773
217,020
Amounts owed to group undertakings
464
444
Corporation tax
6,017
18,952
Other taxation and social security
-
0
41,076
Other creditors
712,113
635,598
862,367
913,090
Premier Insulations Limited
Notes to the Financial Statements (Continued)
For the year ended 30 September 2025
Page 8
6
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
7
1,333
2,241
7
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
1,333
2,241
2025
Movements in the year:
£
Liability at 1 October 2024
2,241
Credit to profit or loss
(908)
Liability at 30 September 2025
1,333
8
Called up share capital
2025
2024
Ordinary share capital
£
£
Issued and fully paid
Ordinary shares of £1 each
400
400
9
Related party transactions

The company has taken the available exemption to disclose related party transactions with group companies.

The S.A.W Group of Companies Limited owns the entire share capital of Premier Insulations Limited and Enigma Insulation Supplies Limited.

Included in other creditors is an amount of £702,978 owed to the directors (2024: £626,958).

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