IGNITE GAS AND HEATING LTD


Directors	MOTTLEY, Gareth Alan
	WRIGHT, Brett Conor


Registered Address	61 Carpenters Way
	Badshot Lea
	Farnham
	GU9 9FT


Registered Number	13414100 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		11,936		18,773
			11,936		18,773
Current assets
Debtors	4	4,767		13,310
Cash at bank and on hand		33,652		40,059
		38,419		53,369
Creditors amounts falling due within one year	5	(38,056)		(31,293)
Net current assets (liabilities)			363		22,076
Total assets less current liabilities			12,299		40,849
Creditors amounts falling due after one year	6		(2,713)		(5,405)
Provisions for liabilities	7		(2,984)		(2,572)
Net assets			6,602		32,872
Capital and reserves
Called up share capital			1		1
Profit and loss account			6,601		32,871
Shareholders' funds			6,602		32,872

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 17 June 2026, and are signed on its behalf by:

MOTTLEY, Gareth Alan
Director

WRIGHT, Brett Conor
Director

Registered Company No. 13414100

IGNITE GAS AND HEATING LTD

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.

	Operating leases
	Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.


		Straight line (years)
	Plant and machinery	5
	Vehicles	4
	Office Equipment	3

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 October 24	3,984	24,784	-	28,768
Additions	-	-	225	225
At 30 September 25	3,984	24,784	225	28,993
Depreciation and impairment
At 01 October 24	2,250	7,745	-	9,995
Charge for year	797	6,196	69	7,062
At 30 September 25	3,047	13,941	69	17,057
Net book value
At 30 September 25	937	10,843	156	11,936
At 30 September 24	1,734	17,039	-	18,773

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	1,779	8,806
Prepayments and accrued income	2,988	4,504
Total	4,767	13,310

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	12,036	5,964
Bank borrowings and overdrafts	3,618	3,618
Taxation and social security	16,946	15,748
Other creditors	4,381	4,888
Accrued liabilities and deferred income	1,075	1,075
Total	38,056	31,293

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	2,713	5,405
Total	2,713	5,405

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	2,984	2,572
Total	2,984	2,572

8.	Operating lease commitments
	At 30th September 2025, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £3,629.90 (2024 – £7,350.90).