REGISTERED NUMBER: 11720893 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

FIREPLACES AND HEATING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C J Stewart

REGISTERED OFFICE:

27 St Cuthberts Street

Bedford

MK40 3JG

REGISTERED NUMBER:

11720893 (England and Wales)

ACCOUNTANTS:

Digital Tax Matters Limited

27 St Cuthberts Street

Bedford

MK40 3JG

FIXED ASSETS

Intangible assets

4

279,918

288,575

Tangible assets

5

44,385

53,755

324,303

342,330

CURRENT ASSETS

Stocks

1,200

1,100

Debtors

6

55,887

49,937

Cash at bank

85,897

82,809

142,984

133,846

CREDITORS

Amounts falling due within one year

7

57,681

67,941

NET CURRENT ASSETS

85,303

65,905

TOTAL ASSETS LESS CURRENT LIABILITIES

409,606

408,235

CREDITORS

Amounts falling due after more than one year

8

-

4,093

NET ASSETS

409,606

404,142

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

409,506

404,042

409,606

404,142

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 23 June 2026 and were signed by:

C J Stewart - Director

1.	STATUTORY INFORMATION

Fireplaces And Heating Ltd 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.

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 2019, is being amortised evenly over its estimated useful life of thirty three years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on reducing balance

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.

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 9 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

350,000

AMORTISATION

At 1 January 2025

61,425

Amortisation for year

8,657

At 31 December 2025

70,082

NET BOOK VALUE

At 31 December 2025

279,918

At 31 December 2024

288,575

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2025

142,192

19,295

2,107

163,594

Additions

2,120

-

-

2,120

At 31 December 2025

144,312

19,295

2,107

165,714

DEPRECIATION

At 1 January 2025

94,973

13,677

1,189

109,839

Charge for year

9,868

1,404

218

11,490

At 31 December 2025

104,841

15,081

1,407

121,329

NET BOOK VALUE

At 31 December 2025

39,471

4,214

700

44,385

At 31 December 2024

47,219

5,618

918

53,755

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

50,043

49,937

Other debtors

5,844

-

55,887

49,937

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,320

10,648

Trade creditors

23,811

37,207

Taxation and social security

28,449

19,959

Other creditors

1,101

127

57,681

67,941

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

-

4,093