Company registration number: 12307903
Annual report and unaudited financial statements
for the year ended 30 November 2025
for
R&S Proheat Ltd
Pages for filing with the Registrar
Company registration number: 12307903
R&S Proheat Ltd
Balance sheet
as at 30 November 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 46,537 62,049
46,537 62,049
Current assets
Debtors 49,476 39,135
Cash at bank and in hand 138,121 127,772
187,597 166,907
Creditors: amounts falling due within one year
(92,448) (88,945)
Net current assets 95,149 77,962
Total assets less current liabilities 141,686 140,011
NET ASSETS 141,686 140,011
Capital and reserves
Called up share capital 140 140
Profit and loss account 141,546 139,871
TOTAL EQUITY 141,686 140,011
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 November 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 12307903
R&S Proheat Ltd
Balance sheet - continued
as at 30 November 2025
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 29 July 2026 and signed on its behalf by:
Mr R Donlon, Director
29 July 2026
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R&S Proheat Ltd
Notes to the financial statements
for the year ended 30 November 2025
1 Company information
R&S Proheat Ltd is a private company registered in England and Wales. Its registered number is 12307903. The company is limited by shares. Its registered office is 20 Queensway, Leamington Spa, CV31 3JY.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Motor vehicles - 25% reducing balance
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
3 Average number of employees
During the year the average number of employees was 5 (2024 - 5).
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R&S Proheat Ltd
Notes to the financial statements - continued
for the year ended 30 November 2025
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 December 2024 105,516
At 30 November 2025 105,516
Depreciation
At 1 December 2024 43,467
Charge for year 15,512
At 30 November 2025 58,979
Net book value
At 30 November 2025 46,537
At 30 November 2024 62,049
If Motor Vehicles had not been revalued, Motor Vehicles would have been included at the following historical cost:
2025 2024
£ £
Cost 105,515 105,515
Accumulated depreciation 43,467 43,467
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