5 0 Warm Low Living Limited 16004076 false 2025-01-01 2025-12-31 2025-12-31 The principal activity of the company is Other Service activities not elsewhere classified Digita Accounts Production Advanced 6.30.9574.0 true false true 16004076 2025-01-01 2025-12-31 16004076 2025-12-31 16004076 core:CurrentFinancialInstruments 2025-12-31 16004076 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 16004076 core:OtherResidualIntangibleAssets 2025-12-31 16004076 core:OfficeEquipment 2025-12-31 16004076 core:PlantMachinery 2025-12-31 16004076 bus:SmallEntities 2025-01-01 2025-12-31 16004076 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 16004076 bus:FilletedAccounts 2025-01-01 2025-12-31 16004076 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 16004076 bus:RegisteredOffice 2025-01-01 2025-12-31 16004076 bus:Director2 2025-01-01 2025-12-31 16004076 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 16004076 core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 16004076 core:OfficeEquipment 2025-01-01 2025-12-31 16004076 core:PlantMachinery 2025-01-01 2025-12-31 16004076 1 2025-01-01 2025-12-31 16004076 countries:EnglandWales 2025-01-01 2025-12-31 16004076 2024-10-08 2024-12-31 16004076 2024-12-31 16004076 core:CurrentFinancialInstruments 2024-12-31 16004076 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 xbrli:pure iso4217:GBP

Registration number: 16004076

Warm Low Living Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 December 2025

Warm Low Living Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 7

Warm Low Living Limited

(Registration number: 16004076)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 17,049 | -
Current assets |  |  |
Stocks | 6 | 7,299 | -
Debtors | 7 | 109,029 | 109
Cash at bank and in hand |  | 37,395 | 300,000
|  | 153,723 | 300,109
Creditors: Amounts falling due within one year | 8 | (538,726) | (300,944)
Net current liabilities |  | (385,003) | (835)
Net liabilities |  | (367,954) | (835)
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | (368,054) | (935)
Shareholders' deficit |  | (367,954) | (835)

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 9 July 2026 and signed on its behalf by:

E J Lake Director |  |

Warm Low Living Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
First Floor St. James House
St James Square
Cheltenham
Gloucestershire
GL50 3PR

These financial statements were authorised for issue by the Board on 9 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

The financial statements are prepared in sterling, which is the functional and presentational currency of the company, and rounded to the nearest £.

Going concern

The financial statements have been prepared on a going concern basis. As at the date of signing the financial statements, the directors confirm that the company is in a position to meet its liabilities for a period of 12 months and that there are no foreseeable events which may give rise to liabilities which exceeds the company’s ability to pay.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Warm Low Living Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Revenue recognition

Revenue comprises the fair value of the consideration received or receivable for the sale of goods and for the provision of services in the ordinary course of the company’s activities. Revenue is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue for the sale of goods when all the following conditions are satisfied:
a) the significant risks and rewards of ownership have been transferred to the buyer;
b) the group retains no continuing involvement or control over the goods;
c) the amount of revenue can be reliably measured;
d) it is probable that future economic benefits will flow to the company; and
e) specific criteria have been met for each of the groups activities.
The company recognises revenue from the provision of services in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
a) the amount of revenue can be reliably measured;
b) it is probable that future economic benefit will flow to the company;
c) the stage of completion of the contract at the end of the reporting period can be reliably measured; and
d) the costs incurred and the costs to complete the contract can be reliably measured.

Tangible assets

Tangible assets are stated in the Balance Sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | Straight-line over 8 years
Office equipment | Straight-line over 5 years

Intangible assets

Intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Other intangible assets | Straight-line over 10 years

Warm Low Living Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the weighted average method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The company had an average of 3 (2024 - 2) directors during the period.

The average number of persons employed by the company during the year was 5 (2024 - 0).

Warm Low Living Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4 | Intangible assets

| Other intangible assets £ | Total £
Cost or valuation
Additions acquired separately | 7,950 | 7,950
Disposals | (7,950) | (7,950)
At 31 December 2025 | - | -
Amortisation
Amortisation charge | 663 | 663
Amortisation eliminated on disposals | (663) | (663)
At 31 December 2025 | - | -
Carrying amount
At 31 December 2025 | - | -

5 | Tangible assets

| Plant and machinery £ | Office equipment £ | Total £
Cost or valuation
Additions | 1,008 | 18,462 | 19,470
Disposals | - | (1,259) | (1,259)
At 31 December 2025 | 1,008 | 17,203 | 18,211
Depreciation
Charge for the year | 50 | 1,133 | 1,183
Eliminated on disposal | - | (21) | (21)
At 31 December 2025 | 50 | 1,112 | 1,162
Carrying amount
At 31 December 2025 | 958 | 16,091 | 17,049

6 | Stocks

| 2025 £ | 2024 £
Other inventories | 7,299 | -

Warm Low Living Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

7 | Debtors

| Note | 2025 £ | 2024 £
Amounts due from related parties | 10 | 100 | 100
Other debtors |  | 25,178 | 9
Prepayments |  | 52,539 | -
Accrued income |  | 31,212 | -
|  | 109,029 | 109

8 | Creditors

Due within one year | Note | 2025 £ | 2024 £
Trade creditors |  | 51,299 | 56
Amounts due to related parties | 10 | 458,890 | 300,038
Social security and other taxes |  | 17,761 | -
Other creditors |  | 3,776 | -
Accruals |  | 7,000 | 850
|  | 538,726 | 300,944

9 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £22,917 (2024 - £Nil).

Amounts disclosed in the balance sheet

Included in the balance sheet are outstanding pension liabilities of £3,776 (2024 - £Nil).

10 | Related party transactions

The company has taken advantage of the exemption available under section 1AC.35 of Financial Reporting Standard 102, not to disclose transactions with other wholly owned members of this group.

Warm Low Living Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

11 | Parent and ultimate parent undertaking

The company's immediate parent is South West Heating Services Ltd, incorporated in England and Wales.
The ultimate parent is Earnz Plc, incorporated in England and Wales.
The parent of the smallest and largest group in which these financial statements are consolidated is Earnz Plc, incorporated in England and Wales.
The address of Earnz Plc is:
St James House First Floor, St James House, St James' Square, Cheltenham, Gloucestershire, United Kingdom, GL50 3PR.