REGISTERED NUMBER: 05884592 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Flaming Grate Heating Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Intangible assets

4

-

-

Tangible assets

5

5,270

7,026

5,270

7,026

Current assets

Stocks

6

10,001

55,001

Debtors

7

64,403

62,876

Cash at bank

42,175

21,226

116,579

139,103

Creditors

Amounts falling due within one year

8

(24,823

)

(23,648

)

Net current assets

91,756

115,455

Total assets less current liabilities

97,026

122,481

Capital and reserves

Called up share capital

2

2

Retained earnings

9

97,024

122,479

Shareholders' funds

97,026

122,481

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 28 May 2026 and were signed on its behalf by:

Mrs Radoslavka Robertson - Director

Richard Robertson - Director

1.	Statutory information

Flaming Grate Heating Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

05884592

Registered office:

Marshall House, Suite 21/25

124 Middleton Road

Morden

SM4 6RW

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 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

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.

3.	Employees and directors

The average number of employees during the year was 3 (2024 - 3 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 August 2024

and 31 July 2025

210,000

Amortisation

At 1 August 2024

and 31 July 2025

210,000

Net book value

At 31 July 2025

-

At 31 July 2024

-

5.	Tangible fixed assets

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

Cost

At 1 August 2024

and 31 July 2025

474

14,444

32,757

47,675

Depreciation

At 1 August 2024

427

13,544

26,678

40,649

Charge for year

12

225

1,519

1,756

At 31 July 2025

439

13,769

28,197

42,405

Net book value

At 31 July 2025

35

675

4,560

5,270

At 31 July 2024

47

900

6,079

7,026

6.

Stocks

31.7.25

31.7.24

£

£

Finished goods

10,001

55,001

7.

Debtors: amounts falling due within one year

31.7.25

31.7.24

£

£

Trade debtors

62,489

60,962

Other debtors

735

735

Prepayments

1,179

1,179

64,403

62,876

8.

Creditors: amounts falling due within one year

31.7.25

31.7.24

£

£

Trade creditors

49

47

Tax

14,843

12,199

VAT

9,931

11,402

24,823

23,648

9.

Reserves

Retained

earnings

£

At 1 August 2024

122,479

Profit for the year

54,545

Dividends

(80,000

)

At 31 July 2025

97,024