Heatinglobal Limited - Filleted accounts

Registered number

06794544

Heatinglobal Limited

Filleted Accounts

28 February 2026

Heatinglobal Limited
Registered number:		06794544
Balance Sheet
as at 28 February 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		54,314			33,962

Current assets
Stocks		6,920			6,000
Debtors	4	22,175			47,938
Cash at bank and in hand		60,637			16,665
		89,732			70,603

Creditors: amounts falling due within one year	5	(87,710)			(84,186)

Net current assets/(liabilities)			2,022			(13,583)

Total assets less current liabilities			56,336			20,379

Creditors: amounts falling due after more than one year	6		(18,696)			(937)

Provisions for liabilities			(10,320)			(7,134)


Net assets			27,320			12,308

Capital and reserves
Called up share capital			100			100
Profit and loss account			27,220			12,208

Shareholders' funds			27,320			12,308

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr D Bradbury
Director
Approved by the board on 21 August 2026

Heatinglobal Limited
Notes to the Accounts
for the period from 1 February 2025 to 28 February 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance
	Motor vehicles	15% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			4		4


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 February 2025	16,174		52,330		68,504
	Additions	2,148		36,309		38,457
	Disposals	-		(26,830)		(26,830)
	At 28 February 2026	18,322		61,809		80,131

	Depreciation
	At 1 February 2025	12,656		21,886		34,542
	Charge for the period	950		8,666		9,616
	On disposals	-		(18,341)		(18,341)
	At 28 February 2026	13,606		12,211		25,817

	Net book value
	At 28 February 2026	4,716		49,598		54,314
	At 31 January 2025	3,518		30,444		33,962


4	Debtors			2026		2025
£					£

	Trade debtors			13,152		47,938
	Other debtors			9,023		-
				22,175		47,938


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Obligations under finance lease and hire purchase contracts			6,232		5,623
	Trade creditors			48,268		25,718
	Taxation and social security costs			6,209		9,117
	Other creditors			27,001		43,728
				87,710		84,186


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Obligations under finance lease and hire purchase contracts			18,696		937


7	Related party transactions			2026		2025
£					£
	Directors' Loan Account
	The director is a related party to the company. At 31 January the company owed the related party the following short term, interest free, unsecured and are repayable upon demand.

	Amount due to / (from) the related party			16,362		20,592


8	Controlling party

	The ultimate controlling party is Mr D Bradbury by virtue of his ownership of the company's entire issued share capital.


9	Other information

	Heatinglobal Limited is a private company limited by shares and incorporated in England. Its registered office is:
	89 Chorley Road
	Swinton
	Manchester
	M27 4AA