COMMERCIAL HOT WATER SOLUTIONS LIMITED


Directors	R Bailey
	R Davies


Registered Address	71-72 Gazelle Road
	Weston-Super-Mare
	BS24 9ES


Registered Number	08588497 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets			25,721		20,932
			25,721		20,932
Current assets
Debtors	3	623,381		639,922
Cash at bank and on hand		394,886		490,507
		1,018,267		1,130,429
Creditors amounts falling due within one year	4	(717,721)		(788,946)
Net current assets (liabilities)			300,546		341,483
Total assets less current liabilities			326,267		362,415
Creditors amounts falling due after one year	5		(4,688)		(15,939)
Net assets			321,579		346,476
Capital and reserves
Called up share capital			550		880
Other reserves			(255,125)		-
Profit and loss account			576,154		345,596
Shareholders' funds			321,579		346,476

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 14 July 2026, and are signed on its behalf by:

R Bailey
Director
Registered Company No. 08588497

COMMERCIAL HOT WATER SOLUTIONS LIMITED

Notes to the Financial Statements
for the year ended 31 December 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.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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 sale of goods and 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Defined contribution pension plan
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised in profit or loss. 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. 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.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Depreciation is calculated so as to write off the cost of an asset at 18% reducing balance method.

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

	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.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	11		13

3.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	593,281	613,045
Prepayments and accrued income	30,100	26,877
Total	623,381	639,922


	Short term debtors are measured at transaction price, usually the invoice price, less any impairment losses for bad and doubtful debts.

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	508,017	527,530
Taxation and social security	198,639	234,850
Accrued liabilities and deferred income	11,065	26,566
Total	717,721	788,946


	Short term creditors are measured at transaction price, usually the invoice price.

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	4,688	15,939
Total	4,688	15,939


	The loan is repayable after five years and is guaranteed by the government as a result of the pandemic.

6.	Operating lease commitments
	At 31/12/2025 the company had total commitments under non-cancellable operating leases Premises leased £495,000 term remaining over 5 years Business vehicles leased £54,714 term remaining less than 3 years

7.	Share capital
	At 25/11/2025 the company bought back 132 Ordinary shares and 14 Ordinary A shares from A Clifford for a total consideration of £130,000.