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Registered number: 01164319
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FOR THE YEAR ENDED
31 DECEMBER 2025
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CONCENTRATION HEAT AND MOMENTUM LIMITED
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CONCENTRATION HEAT AND MOMENTUM LIMITED
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CONTENTS
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Statement of financial position
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Notes to the financial statements
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CONCENTRATION HEAT AND MOMENTUM LIMITED
REGISTERED NUMBER:01164319
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STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2025
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Debtors: amounts falling due within one year
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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Capital redemption reserve
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The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.
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CONCENTRATION HEAT AND MOMENTUM LIMITED
REGISTERED NUMBER:01164319
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STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2025
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
The notes on pages 3 to 7 form part of these financial statements.
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CONCENTRATION HEAT AND MOMENTUM LIMITED
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Concentration Heat and Momentum Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office and trading address are provided in the company information page of these financial statements.
On 31 January 2025 the branch of Concentration Heat and Momentum Limited operating in Japan was closed.
The significant accounting policies applied in the preparation of these financial statements are set out below. These
policies have been consistently applied to all years presented unless otherwise stated.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The director has a reasonable expectation that the Company has adequate resources and support from the parent company to meet all liabilities as and when they fall due, and to continue in operational existence for the foreseeable future. Therefore, it is the director's opinion that the going concern basis of preparation continues to be appropriate.
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Foreign currency translation
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Functional and presentation currency
The Company's functional and presentational currency is GBP.
Transactions and balances
Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.
At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
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CONCENTRATION HEAT AND MOMENTUM LIMITED
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
Defined contribution pension plan
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis.
At each reporting date, stocks are assessed for impairment. If stock is 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.
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The average monthly number of employees, including directors, during the period was 10 (2024 - 11).
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CONCENTRATION HEAT AND MOMENTUM LIMITED
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Charge for the period on owned assets
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Amounts owed by group undertakings
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Prepayments and accrued income
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CONCENTRATION HEAT AND MOMENTUM LIMITED
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Creditors: Amounts falling due within one year
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Amounts owed to group undertakings
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Other taxation and social security
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Accruals and deferred income
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Allotted, called up and fully paid
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6,423 (2024 - 6,423) Ordinary shares of £1.00 each
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Commitments under operating leases
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At 31 December 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
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Later than 1 year and not later than 5 years
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Related party transactions
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The Company is a wholly owned subsidiary of HK ZWCAD Software Limited, a company registered in Hong Kong. At the statement of financial position date £nil (2024: £nil) was due from HK ZWCAD Software Limited.
During the period the Company made sales totalling £312,386 (2024: £85,195) to and purchases totalling £40,421 (2024: £155,892) from ZWSOFT Japan Ltd, a group company. At the statement of financial position date £71,513 was due from ZWSOFT Japan Ltd, (2024: £4,427 owed to ZWSOFT Japan Ltd).
During the period the Company made sales totalling £198,254 (2024: £nil) to ZWSOFT Guangzhou Ltd, a group company. At the statement of financial position date £nil (2024: £nil) was due from ZWSOFT Guangzhou Ltd.
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CONCENTRATION HEAT AND MOMENTUM LIMITED
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
The auditors' report on the financial statements for the period ended 31 December 2025 was unqualified.
The audit report was signed on 31 August 2026 by Muhammad Bilal (senior statutory auditor) on behalf of Protax Consultants Ltd.
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