REGISTERED NUMBER: 02758429 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Clark Stapleton Heating Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Intangible assets

4

1

1

Property, plant and equipment

5

22,721

29,604

22,722

29,605

Current assets

Inventories

8,127

4,932

Debtors

6

43,254

31,121

Cash at bank

78,798

83,374

130,179

119,427

Creditors: amounts falling due within one year

7

70,118

60,304

Net current assets

60,061

59,123

Total assets less current liabilities

82,783

88,728

Creditors: amounts falling due after more than one year

8

(12,074

)

(17,732

)

Provisions for liabilities

(5,680

)

(7,401

)

Net assets

65,029

63,595

Capital and reserves

Called up share capital

9

17

17

Capital redemption reserve

134

134

Retained earnings

64,878

63,444

Shareholders' funds

65,029

63,595

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 July 2026 and were signed by:

J Osborne - Director

1.	Statutory information

Clark Stapleton 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:

02758429

Registered office:

85 Church Road

Hove

East Sussex

BN3 2BB

The presentation currency of the financial statements is in Pound Sterling (£) and rounding is to the nearest (£).

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 net of VAT and trade discounts.The policies adopted for the recognition of turnover are as follows:

Sale of goods

Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably.This is usually on dispatch of the goods.

Rendering of services

When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Goodwill

Goodwill is not being amortised.

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.

Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

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

Plant and machinery - 25% reducing balance

Motor vehicles - 25% reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Stock is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Taxation

Taxation for the year comprises current and deferred tax. 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 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 at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

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.

3.	Employees and directors

The average number of employees during the year was 6 (2025 - 4 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 May 2025

and 30 April 2026

1

Net book value

At 30 April 2026

1

At 30 April 2025

1

5.	Property, plant and equipment

Plant and

Motor

machinery

vehicles

Totals

£

£

£

Cost

At 1 May 2025

21,344

68,175

89,519

Additions

655

-

655

At 30 April 2026

21,999

68,175

90,174

Depreciation

At 1 May 2025

20,798

39,117

59,915

Charge for year

273

7,265

7,538

At 30 April 2026

21,071

46,382

67,453

Net book value

At 30 April 2026

928

21,793

22,721

At 30 April 2025

546

29,058

29,604

6.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

34,752

25,697

Other debtors

8,502

5,424

43,254

31,121

7.

Creditors: amounts falling due within one year

2026

2025

£

£

Bank loans and overdrafts

2,651

8,333

Hire purchase contracts

3,142

3,600

Payments on account

3,500

-

Trade creditors

22,420

24,107

Taxation and social security

18,995

17,849

Other creditors

19,410

6,415

70,118

60,304

8.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Bank loans

-

3,333

Hire purchase contracts

12,074

14,399

12,074

17,732

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

50

Ordinary Shares

£0.33

17

17

10.	Director's advances, credits and guarantees

During the year, the company advanced a director £10,160 and he repaid £8,003. At the year end, the director owed the company £2,157 (2025: £0). The advances were interest-free, unsecured and repayable on demand.