REGISTERED NUMBER: 12993972 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Heat, Space And Light Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr P M Chester

REGISTERED OFFICE:

1 Friars Park Cottages

Lea-By-Backford

Backford

Chester

CH1 6NX

REGISTERED NUMBER:

12993972 (England and Wales)

ACCOUNTANTS:

Franklins

18 St Christopher's Way

Pride Park

Derby

Derbyshire

DE24 8JY

FIXED ASSETS

Tangible assets

4

3,301

2,647

CURRENT ASSETS

Debtors

5

82,420

55,702

Cash at bank

647,149

495,596

729,569

551,298

CREDITORS

Amounts falling due within one year

6

98,408

92,594

NET CURRENT ASSETS

631,161

458,704

TOTAL ASSETS LESS CURRENT LIABILITIES

634,462

461,351

PROVISIONS FOR LIABILITIES

826

662

NET ASSETS

633,636

460,689

CAPITAL AND RESERVES

Called up share capital

7

1

1

Retained earnings

633,635

460,688

SHAREHOLDERS' FUNDS

633,636

460,689

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 August 2026 and were signed by:

Mr P M Chester - Director

1.	STATUTORY INFORMATION

Heat, Space And Light 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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

15% on reducing balance

Office equipment

-

20% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Office

Computer

machinery

equipment

equipment

Totals

£

£

£

£

COST

At 1 December 2024

3,168

-

1,750

4,918

Additions

1,010

402

(42

)

1,370

At 30 November 2025

4,178

402

1,708

6,288

DEPRECIATION

At 1 December 2024

1,490

-

781

2,271

Charge for year

403

80

233

716

At 30 November 2025

1,893

80

1,014

2,987

NET BOOK VALUE

At 30 November 2025

2,285

322

694

3,301

At 30 November 2024

1,678

-

969

2,647

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

54,920

29,970

Other debtors

2,072

1,965

Directors' loan accounts

25,272

23,605

Prepayments and accrued income

156

162

82,420

55,702

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

70,441

56,657

Social security and other taxes

1,295

771

VAT

24,922

33,616

Accruals and deferred income

1,750

1,550

98,408

92,594

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

2025

2024

£

£

Mr P M Chester

Balance outstanding at start of year

23,605

26,678

Amounts advanced

44,152

38,554

Amounts repaid

(42,486

)

(41,627

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

25,271

23,605

The director's loan account was repaid within nine months of the year end. Interest was charged on the overdrawn director's loan account at HM Revenue & Customs official rate of interest during the year being 2.25% per annum to 5th April 2025, and 3.75% thereafter.