WARM FRONT LIMITED

Company Registration Number:
05585984 (England and Wales)

Unaudited abridged accounts for the year ended 31 October 2025

Period of accounts

Start date: 01 November 2024

End date: 31 October 2025

WARM FRONT LIMITED

Contents of the Financial Statements

for the Period Ended 31 October 2025

Balance sheet
Notes

WARM FRONT LIMITED

Balance sheet

As at 31 October 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 117,430 104,605
Total fixed assets: 117,430 104,605
Current assets
Stocks: 661,950 634,711
Debtors:   1,065,241 991,947
Cash at bank and in hand: 182,918 298,072
Total current assets: 1,910,109 1,924,730
Creditors: amounts falling due within one year:   (994,194) (952,382)
Net current assets (liabilities): 915,915 972,348
Total assets less current liabilities: 1,033,345 1,076,953
Creditors: amounts falling due after more than one year:   (220,258) (303,835)
Provision for liabilities: (29,358) (26,152)
Total net assets (liabilities): 783,729 746,966
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 783,629 746,866
Shareholders funds: 783,729 746,966

The notes form part of these financial statements

WARM FRONT LIMITED

Balance sheet statements

For the year ending 31 October 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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 & loss account.

This report was approved by the board of directors on 31 July 2026
and signed on behalf of the board by:

Name: A M Walton
Status: Director

The notes form part of these financial statements

WARM FRONT LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover represents amounts invoiced by the company in respect of sales and services provided during the year, excluding value added tax.

Tangible fixed assets and depreciation policy

Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life. The annual depreciation rates used on a reducing balance basis are as follows:- Plant and equipment 20%, Motor vehicles 20%, Fixtures and fittings 20%, Office equipment 20%.

Valuation and information policy

Stock and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work in progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

WARM FRONT LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

2. Employees

2025 2024
Average number of employees during the period 49 39

WARM FRONT LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

3. Tangible Assets

Total
Cost £
At 01 November 2024 665,477
Additions 38,951
At 31 October 2025 704,428
Depreciation
At 01 November 2024 560,872
Charge for year 26,126
At 31 October 2025 586,998
Net book value
At 31 October 2025 117,430
At 31 October 2024 104,605