IRIS Accounts Production v26.2.0.496 07079790 Board of Directors 1.1.25 31.12.25 31.12.25 30.7.26 false true false false true false Auditors Opinion iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 07079790 2024-12-31 07079790 2025-12-31 07079790 2025-01-01 2025-12-31 07079790 2023-12-31 07079790 2024-01-01 2024-12-31 07079790 2024-12-31 07079790 ns15:EnglandWales 2025-01-01 2025-12-31 07079790 ns14:PoundSterling 2025-01-01 2025-12-31 07079790 ns10:Director1 2025-01-01 2025-12-31 07079790 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07079790 ns10:SmallEntities 2025-01-01 2025-12-31 07079790 ns10:Audited 2025-01-01 2025-12-31 07079790 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 07079790 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07079790 ns10:FullAccounts 2025-01-01 2025-12-31 07079790 ns10:Director2 2025-01-01 2025-12-31 07079790 ns10:RegisteredOffice 2025-01-01 2025-12-31 07079790 ns5:CurrentFinancialInstruments 2025-12-31 07079790 ns5:CurrentFinancialInstruments 2024-12-31 07079790 ns5:ShareCapital 2025-12-31 07079790 ns5:ShareCapital 2024-12-31 07079790 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 07079790 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 07079790 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 07079790 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31

REGISTERED NUMBER: 07079790 (England and Wales)

Financial Statements

for the Year Ended 31st December 2025

for

CLIMATEC HOME

IMPROVEMENTS LTD

CLIMATEC HOME

IMPROVEMENTS LTD (REGISTERED NUMBER: 07079790)

Contents of the Financial Statements

for the year ended 31st December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

CLIMATEC HOME

IMPROVEMENTS LTD

Company Information

for the year ended 31st December 2025

| DIRECTORS: | Mr J P Bates

| Mr S P Muskett

| REGISTERED OFFICE: | Monometer House

| Rectory Grove

| Leigh-on-Sea

| Essex

| SS9 2HL

| REGISTERED NUMBER: | 07079790 (England and Wales)

| AUDITORS: | Barrons Limited

| Chartered Accountants

| & Statutory Auditors

| Monometer House

| Rectory Grove

| Leigh on Sea

| Essex

| SS9 2HN

CLIMATEC HOME

IMPROVEMENTS LTD (REGISTERED NUMBER: 07079790)

Balance Sheet

31st December 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 716,012 |  | 606,779 |  |

Cash at bank | 7,153 |  | 16,124 |  |

723,165 |  | 622,903 |  |

CREDITORS

Amounts falling due within one year | 5 | 438,047 |  | 382,968 |  |

NET CURRENT ASSETS | 285,118 |  | 239,935 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 285,118 |  | 239,935 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 285,018 |  | 239,835 |  |

SHAREHOLDERS' FUNDS | 285,118 |  | 239,935 |  |

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 Board of Directors and authorised for issue on 30th July 2026 and were signed on its behalf by:

Mr S P Muskett - Director

CLIMATEC HOME

IMPROVEMENTS LTD (REGISTERED NUMBER: 07079790)

Notes to the Financial Statements

for the year ended 31st December 2025

1. | STATUTORY INFORMATION

| Climatec Home Improvements Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

| The turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before the revenue is recognised:

| Rendering of services

| Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

| - |  | the amount of revenue can be measured reliably; |  |

| - |  | it is probable that the Company will receive the consideration due under the contract; |  |

| - |  | the stage of completion of the contract at the end of the reporting period can be measured reliably; and |  |

| - |  | the costs incurred and the costs to complete the contract can be measured reliably. |  |

| 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 that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

CLIMATEC HOME

IMPROVEMENTS LTD (REGISTERED NUMBER: 07079790)

Notes to the Financial Statements - continued

for the year ended 31st December 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.

| Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Debtors

| Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

| Creditors

| Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using effective interest method, less any impairment.

| Cash and cash equivalents

| Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amount of cash with insignificant risk of change in value.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 5 ) .

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 239,159 |  | 142,924 |  |

| Amounts owed by group undertakings | 440,955 |  | 440,955 |  |

| Other debtors | 35,898 |  | 22,900 |  |

716,012 |  | 606,779 |  |

CLIMATEC HOME

IMPROVEMENTS LTD (REGISTERED NUMBER: 07079790)

Notes to the Financial Statements - continued

for the year ended 31st December 2025

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 270,619 |  | 247,361 |  |

| Amounts owed to group undertakings | 65,465 |  | 35,000 |  |

| Taxation and social security | 59,372 |  | 53,874 |  |

| Other creditors | 42,591 |  | 46,733 |  |

438,047 |  | 382,968 |  |

6. | SECURED DEBTS

| Invoice discounting and overdraft facilities are secured by way of both fixed and floating charges over the assets of the company.

| There is a cross guarantee in place between the company, its parent and all other group undertakings on all borrowings outstanding within the group at the balance sheet date.

7. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Russell Tillbrook FCCA (Senior Statutory Auditor)

| for and on behalf of Barrons Limited

8. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

9. | ULTIMATE PARENT COMPANY

| Climatec Group Limited is the ultimate parent company for the year due to its shareholding in the company. Climatec Group Limited prepares consolidated financial statements and these may be obtained from their registered office at Monometer House, Rectory Grove, Leigh on Sea, Essex, SS9 2HL.

10. | ULTIMATE CONTROLLING PARTY

| There is no ultimate controlling party as none of the individual members hold a majority shareholding in the

| ultimate parent company.