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S & A Heating Limited
Annual Report and Unaudited Financial Statements
Year Ended 30 November 2025

Registration number: 05985923

S & A Heating Limited

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 7

S & A Heating Limited

Balance Sheet

30 November 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 37,355 | 7,400
Current assets |  |  |
Stocks |  | 2,700 | 2,700
Debtors | 6 | 33,314 | 55,099
Cash at bank and in hand |  | 1,260,179 | 1,410,716
|  | 1,296,193 | 1,468,515
Creditors: Amounts falling due within one year | 7 | (83,604) | (208,383)
Net current assets |  | 1,212,589 | 1,260,132
Net assets |  | 1,249,944 | 1,267,532
Capital and reserves |  |  |
Called up share capital | 8 | 1 | 1
Profit and loss account |  | 1,249,943 | 1,267,531
Shareholders' funds |  | 1,249,944 | 1,267,532

S & A Heating Limited

Balance Sheet

30 November 2025

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 11 August 2026 and signed on its behalf by:

......................................... Mr S E G Frost Director

Company Registration Number: 05985923

S & A Heating Limited

Notes to the Unaudited Financial Statements

Year Ended 30 November 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Sigma House
Oak View Close
Edginswell Park
Torquay
Devon
TQ2 7FF

The principal place of business is:
7 Chatto Way
Torquay
Devon
TQ1 4UE

These financial statements were authorised for issue by the Board on 11 August 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

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 Section 1A, and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that, as disclosed in the accounting policies, certain items are shown at fair value.

The functional and presentational currency is pounds sterling.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities, and is shown net of value added tax.
The company recognises revenue when it can be reliably measured and it is probable that future economic benefits will flow to the entity.

Tax

Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

S & A Heating Limited

Notes to the Unaudited Financial Statements

Year Ended 30 November 2025

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date.

Deferred tax is recognised on all timing differences at the balance sheet date unless indicated below. Timing differences are differences between taxable profits and the results as stated in the profit and loss account and other comprehensive income. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 15% reducing balance
Motor vehicles | 25% reducing balance

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | over 5 years

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

S & A Heating Limited

Notes to the Unaudited Financial Statements

Year Ended 30 November 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as an employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Classification
The company holds the following financial instruments:
• Short term trade and other debtors and creditors; and
• Cash and bank balances.
All financial instruments are classified as basic.
Recognition and measurement
The company has chosen to apply the recognition and measurement principles in FRS102.
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company’s obligations are discharged, expire or are cancelled.
Such instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

S & A Heating Limited

Notes to the Unaudited Financial Statements

Year Ended 30 November 2025

4 | Intangible assets

| Goodwill £
Cost or valuation
At 1 December 2024 | 400,000
At 30 November 2025 | 400,000
Amortisation
At 1 December 2024 | 400,000
At 30 November 2025 | 400,000
Carrying amount
At 30 November 2025 | -
At 30 November 2024 | -

5 | Tangible assets

| Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 December 2024 | 1,675 | 45,444 | 47,119
Additions | - | 48,295 | 48,295
Disposals | - | (32,994) | (32,994)
At 30 November 2025 | 1,675 | 60,745 | 62,420
Depreciation
At 1 December 2024 | 1,278 | 38,441 | 39,719
Charge for the year | 61 | 12,340 | 12,401
Eliminated on disposal | - | (27,055) | (27,055)
At 30 November 2025 | 1,339 | 23,726 | 25,065
Carrying amount
At 30 November 2025 | 336 | 37,019 | 37,355
At 30 November 2024 | 397 | 7,003 | 7,400

S & A Heating Limited

Notes to the Unaudited Financial Statements

Year Ended 30 November 2025

6 | Debtors

| 2025 £ | 2024 £
Trade debtors | 30,881 | 47,974
Prepayments | - | 7,125
Other debtors | 2,433 | -
| 33,314 | 55,099

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 28,084 | 29,071
Corporation tax | - | 75,418
Taxation and social security | 2,530 | 3,355
Other creditors | 47,790 | 96,746
Accruals and deferred income | 5,200 | 3,793
| 83,604 | 208,383

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 1 | 1 | 1 | 1