Anderson Floor Warming Limited

Anderson Floor Warming Limited
Contents Page
For the year ended 30 June 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Anderson Floor Warming Limited Accountants' Report For the year ended 30 June 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 June 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Turner Accountancy Limited 30 June 2026 .................................................... Turner Accountancy Limited 101 Park Street Motherwell ML1 1PF 19 August 2026 1

Anderson Floor Warming Limited
Accountants' Report
For the year ended 30 June 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 June 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Turner Accountancy Limited
30 June 2026

....................................................

Turner Accountancy Limited
101 Park Street

Motherwell
ML1 1PF
19 August 2026

1

Anderson Floor Warming Limited
Statement of Financial Position
As at 30 June 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	77,886	106,184
		77,886	106,184
Current assets
Stocks		351,353	276,212
Debtors		234,731	264,840
Cash at bank and in hand		589,852	544,511
		1,175,936	1,085,563
Creditors: amount falling due within one year		(436,327)	(368,305)
Net current assets		739,609	717,258

Total assets less current liabilities		817,495	823,442
Provisions for liabilities		(19,471)	(11,827)
Net assets		798,024	811,615

Capital and reserves
Called up share capital		1,000	1,000
Profit and loss account		797,024	810,615
Shareholders' funds		798,024	811,615

For the year ended 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 19 August 2026 and were signed by:

-------------------------------
Mr Michael Anderson
Director

2

Anderson Floor Warming Limited
Notes to the Abridged Financial Statements
For the year ended 30 June 2026

General Information

Anderson Floor Warming Limited is a private company, limited by shares, registered in Scotland, registration number SC183275, registration address 24 Macdowall Street, Paisley, PA3 2NB.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	15% Reducing Balance
Computer Equipment	33% Reducing Balance
Improvements to property	2% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 15 (2025 : 18).

3.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Improvements to property	Total
	£	£	£	£	£
At 01 July 2025	216,992	17,542	55,105	8,128	297,767
Additions	56,041	-	274	-	56,315
Disposals	(123,593)	-	-	-	(123,593)
At 30 June 2026	149,440	17,542	55,379	8,128	230,489
Depreciation
At 01 July 2025	116,287	12,488	50,635	4,297	183,707
Charge for year	22,253	758	1,581	163	24,755
On disposals	(55,859)	-	-	-	(55,859)
At 30 June 2026	82,681	13,246	52,216	4,460	152,603
Net book values
Closing balance as at 30 June 2026	66,759	4,296	3,163	3,668	77,886
Opening balance as at 01 July 2025	92,830	5,054	4,470	3,830	106,184

3

Registered Number: SC183275
Scotland
ANDERSON FLOOR WARMING LIMITED

Abridged Accounts

Period of accounts Start date: 01 July 2025 End date: 30 June 2026