Registration number: 12116887

Country Warmth Cooking and Heating Services Ltd

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 9

Country Warmth Cooking and Heating Services Ltd

(Registration number: 12116887)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	5	17,500	32,500
Tangible assets	6	23,843	49,757
		41,343	82,257
Current assets
Stocks	7	114,895	104,772
Debtors	8	43,997	50,864
Cash at bank and in hand		297,818	257,888
		456,710	413,524
Creditors: Amounts falling due within one year	9	(284,880)	(354,275)
Net current assets		171,830	59,249
Total assets less current liabilities		213,173	141,506
Creditors: Amounts falling due after more than one year	9	(17,528)	(24,310)
Provisions for liabilities		(5,961)	(12,439)
Net assets		189,684	104,757
Capital and reserves
Called up share capital	10	110	110
Retained earnings		189,574	104,647
Shareholders' funds		189,684	104,757

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 19 September 2026 and signed on its behalf by:
 

Country Warmth Cooking and Heating Services Ltd

(Registration number: 12116887)
Balance Sheet as at 31 December 2025

Mr D P Smith Director

Mrs E L Smith Director

Country Warmth Cooking and Heating Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
2 Parliament Street
Scarborough Road
Norton
Malton
YO17 9HE
United Kingdom

These financial statements were authorised for issue by the Board on 19 September 2026.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Country Warmth Cooking and Heating Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Country Warmth Cooking and Heating Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are 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.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 11 (2024 - 10).

Country Warmth Cooking and Heating Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Profit before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	26,194	24,371
Amortisation expense	15,000	15,000

Country Warmth Cooking and Heating Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 January 2025	75,000	75,000
At 31 December 2025	75,000	75,000
Amortisation
At 1 January 2025	42,500	42,500
Amortisation charge	15,000	15,000
At 31 December 2025	57,500	57,500
Carrying amount
At 31 December 2025	17,500	17,500
At 31 December 2024	32,500	32,500

6	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 January 2025	3,812	100,455	3,768	108,035
Additions	280	-	-	280
At 31 December 2025	4,092	100,455	3,768	108,315
Depreciation
At 1 January 2025	3,188	51,976	3,115	58,279
Charge for the year	677	25,114	402	26,193
At 31 December 2025	3,865	77,090	3,517	84,472
Carrying amount
At 31 December 2025	227	23,365	251	23,843
At 31 December 2024	625	48,479	653	49,757

Country Warmth Cooking and Heating Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

7

Stocks

	2025 £	2024 £
Other inventories	114,895	104,772

8

Debtors

Current	2025 £	2024 £
Trade debtors	35,619	41,887
Prepayments	5,869	8,977
Other debtors	2,509	-
	43,997	50,864

Country Warmth Cooking and Heating Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

9

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		63,307	68,408
Trade creditors		139,700	176,455
Taxation and social security		68,932	34,588
Accruals and deferred income		11,565	73,570
Other creditors		1,376	1,254
		284,880	354,275

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings		17,528	24,310

10	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
A ordinary shares of £1 each	100	100	100	100
B ordinary shares of £1 each	10	10	10	10
	110	110	110	110