REGISTERED NUMBER: 09346405 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

JGD District Heating Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J Fielding

REGISTERED OFFICE:

Office 107 Business First

Davyfield Road

Blackburn

Lancashire

BB1 2QY

REGISTERED NUMBER:

09346405 (England and Wales)

ACCOUNTANTS:

Len Entwistle Chartered Accountants

Suite 12

Blackburn Business Centre

Davyfield Road

Blackburn

Lancashire

BB1 2QY

FIXED ASSETS

Tangible assets

4

130,080

127,074

CURRENT ASSETS

Debtors

5

847,835

454,391

Prepayments and accrued income

34,239

23,461

Cash in hand

853,348

830,310

1,735,422

1,308,162

CREDITORS

Amounts falling due within one year

6

663,041

459,432

NET CURRENT ASSETS

1,072,381

848,730

TOTAL ASSETS LESS CURRENT LIABILITIES

1,202,461

975,804

CREDITORS

Amounts falling due after more than one year

7

(84,032

)

(77,207

)

PROVISIONS FOR LIABILITIES

(84,032

)

(43,254

)

NET ASSETS

1,034,397

855,343

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

1,034,396

855,342

1,034,397

855,343

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 September 2026 and were signed by:

J Fielding - Director

1.	STATUTORY INFORMATION

JGD District Heating 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 etc

-

20% on reducing balance

Taxation

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 January 2025

213,006

35,298

248,304

Additions

35,525

-

35,525

At 31 December 2025

248,531

35,298

283,829

DEPRECIATION

At 1 January 2025

103,588

17,642

121,230

Charge for year

28,988

3,531

32,519

At 31 December 2025

132,576

21,173

153,749

NET BOOK VALUE

At 31 December 2025

115,955

14,125

130,080

At 31 December 2024

109,418

17,656

127,074

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

840,319

432,538

Other debtors

7,516

21,853

847,835

454,391

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

221,098

91,280

Taxation and social security

78,943

68,152

Other creditors

363,000

300,000

663,041

459,432

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Other creditors

84,032

77,207