Registration number: 13430893

NU-ECO HEAT LTD

Contents

Cover Page	1
Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

NU-ECO HEAT LTD

Company Information

Director

N Boci

Registered office

Flat 15 24 Scotland Green Road Enfield EN3 4RU

Accountants

K&S Professionals Limited Chartered Certified Accountants41 Rivington Crescent Mill Hill London NW7 2LF

NU-ECO HEAT LTD

(Registration number: 13430893)
Balance Sheet as at 30 June 2026

	Note	2026 £	2025 £
Current assets
Cash at bank and in hand		26,370	25,756
Creditors: Amounts falling due within one year	5	(26,046)	(24,703)
Net assets		324	1,053
Capital and reserves
Called up share capital	6	100	100
Retained earnings		224	953
Shareholders' funds		324	1,053

For the financial year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 10 July 2026
 

......................................... N Boci Director

NU-ECO HEAT LTD

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

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:
Flat 15 24 Scotland Green Road
Enfield
EN3 4RU

These financial statements were authorised for issue by the director on 10 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 except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Government grants

Government grants received under the Coronavirus Job Retention Scheme in respect of staff who had been furloughed due to Covid 19 are recognised r in the period to which the relevant cost against which they were received is recognised.

NU-ECO HEAT LTD

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

Other grants

Other grants are recognised as follows:
A grant of the does not impose specified future performance -related conditions on the recipient is recognised as income when the grant proceeds are received, or receivable.
A grant that imposes specified future performance related conditions on the recipient is recognised as income only when the performance related conditions are met.
Grants received before the revenue recognition criteria are satisfied are recognised as a liability.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

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
Van	25% Straight line method

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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable 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.

NU-ECO HEAT LTD

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2025 - 2).

NU-ECO HEAT LTD

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

4	Tangible assets

	Motor vehicles  £	Total £
Cost or valuation
At 1 July 2025	9,000	9,000
At 30 June 2026	9,000	9,000
Depreciation
At 1 July 2025	9,000	9,000
At 30 June 2026	9,000	9,000
Carrying amount
At 30 June 2026	-	-

5

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	3,172	4,087
Accruals and deferred income	1,250	1,250
Other creditors	21,624	19,366
	26,046	24,703

6	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100