REGISTERED NUMBER: 01202277 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

SUN REALM HEATING CO. LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Report of the Accountants

7

DIRECTORS:

M J Follan

Ms N Follan

REGISTERED OFFICE:

27-29 Camford Way

Sundon Park

Luton

Bedfordshire

LU3 3AN

REGISTERED NUMBER:

01202277 (England and Wales)

ACCOUNTANTS:

F E Hawkes & Co

206 Endeavour House

Wrest Park

Silsoe

Bedfordshire

MK45 4HS

FIXED ASSETS

422,044

Tangible assets

5

574,676

CURRENT ASSETS

121,023

Stocks

6

105,067

1,018,422

Debtors

7

1,001,611

3,142,552

Cash at bank

2,502,731

4,281,997

3,609,409

CREDITORS

1,490,466

Amounts falling due within one year

8

1,116,113

2,791,531

NET CURRENT ASSETS

2,493,296

3,213,575

TOTAL ASSETS LESS CURRENT LIABILITIES

3,067,972

-

PROVISIONS FOR LIABILITIES

8,918

3,213,575

NET ASSETS

3,059,054

CAPITAL AND RESERVES

22,454

Called up share capital

22,454

3,191,121

Retained earnings

3,036,600

3,213,575

SHAREHOLDERS' FUNDS

3,059,054

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 directors acknowledge their 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 Board of Directors and authorised for issue on 22 June 2026 and were signed on its behalf by:

M J Follan - Director

1.	STATUTORY INFORMATION

Sun Realm Heating Co. Limited is a private company limited by shares, registered in England and Wales.

The company's registered number and registered office address are as follows:

Registered number 01202277

Registered address 28 Camford Way

Luton

Bedfordshire

LU3 3AN

The principal activity of the company in the year under review was that of installers, repairers and maintenance of heating appliances both domestic and commercial.

The presentation currency of the financial statements is sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates

No significant judgements or estimates have had to be made by the directors in preparing these financial statements.

Turnover

Turnover is on invoiced value of goods and services supplied and excludes value added tax and trade discounts.

Tangible fixed assets

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

Freehold factory premises

-

4% on cost

Improvements to property

-

4% on cost

Plant & machinery

-

15% on reducing balance

Furniture & equipment

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stock & work in progress

Stock and work in progress are valued at the lower of net invoiced cost and net realisable value on a first in first out basis, after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 38 (2024 - 41 ) .

5.	TANGIBLE FIXED ASSETS

Freehold

Improvements

factory

to

Totals

premises

property

£

£

£

COST

At 1 January 2025

1,289,728

260,559

78,126

Additions

325,879

-

-

Disposals

(198,589

)

-

-

At 31 December 2025

1,417,018

260,559

78,126

DEPRECIATION

At 1 January 2025

867,684

212,007

61,164

Charge for year

128,157

8,520

3,044

Eliminated on disposal

(153,499

)

-

-

At 31 December 2025

842,342

220,527

64,208

NET BOOK VALUE

At 31 December 2025

574,676

40,032

13,918

At 31 December 2024

422,044

48,552

16,962

Plant &

Furniture

Motor

machinery

& equipment

vehicles

£

£

£

COST

At 1 January 2025

36,963

179,816

734,264

Additions

720

6,476

318,683

Disposals

(2,415

)

-

(196,174

)

At 31 December 2025

35,268

186,292

856,773

DEPRECIATION

At 1 January 2025

21,834

121,199

451,480

Charge for year

2,252

8,981

105,360

Eliminated on disposal

(1,721

)

-

(151,778

)

At 31 December 2025

22,365

130,180

405,062

NET BOOK VALUE

At 31 December 2025

12,903

56,112

451,711

At 31 December 2024

15,129

58,617

282,784

6.

STOCKS

2025

2024

£

£

Stock of consumables

105,067

121,023

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

944,881

869,210

Other debtors

9,346

79,565

Prepayments & accrued income

47,384

69,647

1,001,611

1,018,422

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

505,466

501,820

Tax

22,775

228,199

Social security & other taxes

179,825

517,655

Other creditors

5,752

67,767

Directors' current accounts

10,170

12,895

Accruals & deferred income

392,125

162,130

1,116,113

1,490,466

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

733

1,148

Between one and five years

406

3,732

1,139

4,880

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 December 2025 set out on pages three to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

F E Hawkes & Co

206 Endeavour House

Wrest Park

Silsoe

Bedfordshire

MK45 4HS

22 June 2026