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Company registration number: SC291640
GR Heating Ltd
Unaudited filleted financial statements
31 March 2026
GR Heating Ltd
Contents
Directors and other information
Accountants report
Statement of financial position and notes to the financial statements
GR Heating Ltd
Directors and other information

| Directors | Mrs Deborah Rae
|  | Mr Gordon Rae
| Company number | SC291640
| Registered office | 4 Lothian Street
|  | Dalkeith
|  | EH22 1DS
| Business address | 1 Randolph Crescent
|  | Dunbar
|  | East Lothian
|  | EH42 1GL
| Accountants | Ian J Brown and Company
|  | 4 Lothian Street
|  | Dalkeith
|  | Edinburgh
|  | Midlothian
|  | EH22 1DS

GR Heating Ltd
Report to the board of directors on the preparation of the
unaudited statutory financial statements of GR Heating Ltd
Year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of GR Heating Ltd for the year ended 31 March 2026 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the board of directors of GR Heating Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of GR Heating Ltd and state those matters that we have agreed to state to the board of directors of GR Heating Ltd as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than GR Heating Ltd and its board of directors as a body for our work or for this report.
It is your duty to ensure that GR Heating Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of GR Heating Ltd. You consider that GR Heating Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of GR Heating Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Ian J Brown and Company
Chartered Accountants
4 Lothian Street
Dalkeith
Edinburgh
Midlothian
EH22 1DS
15 May 2026
GR Heating Ltd
Statement of financial position
31 March 2026

|  |  | 2026 |  | 2025 |  |
|  |  | £ |  | £ |  |
Fixed assets |  |  | 4,491 |  | 5,555 |  |
|  |  | _______ |  | _______ |  |
Current assets |  |  | 37,449 |  | 32,048 |  |
Creditors: amounts falling due within one year |  |  | ( 18,463) |  | ( 14,496) |  |
|  |  | _______ |  | _______ |  |
Net current assets |  |  | 18,986 |  | 17,552 |  |
|  |  | _______ |  | _______ |  |
Total assets less current liabilities |  |  | 23,477 |  | 23,107 |  |
Creditors: amounts falling due after more than one year |  |  | ( 14,115) |  | ( 19,450) |  |
Accruals and deferred income |  |  | ( 7,398) |  | ( 1,815) |  |
|  |  | _______ |  | _______ |  |
Net assets |  |  | 1,964 |  | 1,842 |  |
|  |  | _______ |  | _______ |  |
Capital and reserves |  |  | 1,964 |  | 1,842 |  |
|  |  | _______ |  | _______ |  |

Notes to the financial statements
GR Heating Ltd
Year ended 31 March 2026
1. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).
2. Directors advances, credits and guarantees

| During the year the directors entered into the following advances and credits with the company: |  |  |  |  |  |
2026 |  |  |  |  |  |  |
|  | Balance brought forward | Amounts repaid | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Mrs Deborah Rae | 13,804 | ( 4,890) | 8,914 |  |  |
|  | _______ | _______ | _______ |  |  |
2025 |  |  |  |  |  |  |
|  | Balance brought forward | Amounts repaid | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Mrs Deborah Rae | 15,991 | ( 2,187) | 13,804 |  |  |
|  | _______ | _______ | _______ |  |  |

During the year the director had a loan from the company which is repayable on demand. Interest is charged at that rate of 2.5%.
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsiblities:
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 15 May 2026 , and are signed on behalf of the board by:
Mr Gordon Rae
Director
The company is a private company limited by shares, registered in Scotland.