Heatec (Herts) LLP Accounts






Heatec (Herts) LLP

	Registered No. OC304876
	Information for Filing with the Registrar
		31 March 2026

at	31 March 2026

Registered No.			OC304876	Notes	2026	2025
					£	£
Fixed assets

	Tangible assets			5	42,202	56,271


					42,202	56,271
Current assets

	Debtors			6	21,489	61,559

	Cash at bank and in hand				223,797	131,471
					245,286	193,030
Creditors: Amounts falling due within one year				7	(61,908)	(51,912)
Net current assets					183,378	141,118
Total assets less current liabilities					225,580	197,389


Net assets attributable to members					225,580	197,389

Represented by:
	Loans and other debts due to members				224,580	196,389
	Members' other interests
		Members' capital			1,000	1,000


					1,000	1,000

					225,580	197,389



These accounts have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

For the year ended 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 as applied by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008) relating to small LLPs.

The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.

As permitted by section 444 (5A)of the Companies Act 2006 the members have not delivered to the Registrar a copy of the LLP's profit and loss account.


Approved by the members on 01 August 2026 and signed on its behalf by:


P. Lovick
Designated member

for the year ended 31 March 2026

General information

Heatec (Herts) LLP is a limited liability partnership and incorporated in England and Wales.

Its registered number is: OC304876

Its registered office is:

11 St Margarets Road

Stanstead Abbots

Hertfordshire

SG12 8EP

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and in accordance with the Statement of Recommended Practice 'Accounting for Limited Liability Partnerships' issued in May 2024.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the LLP has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the LLP retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the LLP;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the LLP's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the LLP reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

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

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Members' Interests

Members' interests are classified as either equity or debt.

Equity interests comprise any capital introduced classified as equity, any unallocated profits, any revaluation reserve and any other reserves.

Loans and other debts due to members comprise any capital introduced but classified as a liability, any loans from members, amounts due to members in respect of allocated profits less drawings and any other amounts that the LLP is contractually obliged to repay to members.

Taxation

Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.

Defined contribution pensions

The LLP operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the LLP pays fixed contributions into a separate entity. Once the contributions have been paid the LLP has no further payments obligations.
The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the LLP in independently administered funds.

3	Information in relation to members
		2026	2025
		Number	Number
	The average number of members during the year :	2	2

		2026	2025
		£	£



	Automatic division of profits	258,883	172,419
		258,883	172,419

4	Employees
		2026	2025
		Number	Number

	The average number of persons employed during the year was:	6	6

5	Tangible fixed assets
		Plant and machinery	Motor vehicles	Total
		£	£	£
	Cost
	At 1 April 2025	1,791	191,100	192,891




	At 31 March 2026	1,791	191,100	192,891
	Depreciation
	At 1 April 2025	1,491	135,129	136,620
	Charge for the year	75	13,994	14,069



	At 31 March 2026	1,566	149,123	150,689
	Net book values
	At 31 March 2026	225	41,977	42,202
	At 31 March 2025	300	55,971	56,271

6	Debtors
		2026	2025
		£	£
	Trade debtors	18,858	58,996




	Prepayments and accrued income	2,631	2,563
		21,489	61,559

7	Creditors:
	amounts falling due within one year
		2026	2025
		£	£
	Bank loans and overdrafts	-	-


	Trade creditors	44,429	26,474

	Other taxes and social security	13,928	21,688

	Accruals and deferred income	3,551	3,750
		61,908	51,912

8	Loans and other debts due to members
		2026	2025
		£	£



	Amounts due to members in respect of profits	224,580	196,389
		224,580	196,389

	Amounts falling due within one year	224,580	-

		224,580	196,389