Homeglow Heating Limited

Homeglow Heating Limited
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For the year ended 31 January 2026

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

Homeglow Heating Limited Accountants' Report For the year ended 31 January 2026
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Homeglow Heating Limited for the year ended 31 January 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Homeglow Heating Limited for the year ended 31 January 2026 as set out on pages Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants Ireland, we are subject to its ethical and other professional requirements which are detailed at http://www.charteredaccountants.ie This report is made solely to the Board of Directors of Homeglow Heating Limited , as a body, in accordance with the terms of our engagement letter dated 20th March 2013. Our work has been undertaken solely to prepare for your approval the accounts of Homeglow Heating Limited and state those matters that we have agreed to state to the Board of Directors of Homeglow Heating Limited, as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Ireland as detailed at Chartered Accountants Ireland. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Homeglow Heating Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Homeglow Heating Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Homeglow Heating Limited . You consider that Homeglow Heating Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Homeglow Heating Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory account 31 January 2026 .................................................... BM Accountancy Services Laurnic House Ross Cottage Drive Hamilton ML3 7WR 02 September 2026 1

Homeglow Heating Limited
Accountants' Report
For the year ended 31 January 2026

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Homeglow Heating Limited for the year ended 31 January 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Homeglow Heating Limited for the year ended 31 January 2026 as set out on pages Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants Ireland, we are subject to its ethical and other professional requirements which are detailed at http://www.charteredaccountants.ie

This report is made solely to the Board of Directors of Homeglow Heating Limited , as a body, in accordance with the terms of our engagement letter dated 20th March 2013. Our work has been undertaken solely to prepare for your approval the accounts of Homeglow Heating Limited and state those matters that we have agreed to state to the Board of Directors of Homeglow Heating Limited, as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Ireland as detailed at Chartered Accountants Ireland. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Homeglow Heating Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Homeglow Heating Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Homeglow Heating Limited . You consider that Homeglow Heating Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Homeglow Heating Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory account 31 January 2026

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

BM Accountancy Services
Laurnic House
Ross Cottage Drive
Hamilton
ML3 7WR
02 September 2026

1

Homeglow Heating Limited
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	63,917	12,939
		63,917	12,939
Current assets
Stocks		19,850	25,150
Debtors: amounts falling due within one year		368,965	326,651
Cash at bank and in hand		417,242	308,888
		806,057	660,689
Creditors: amount falling due within one year		(322,796)	(237,190)
Net current assets		483,261	423,499

Total assets less current liabilities		547,178	436,438
Provisions for liabilities		(539)	(239)
Net assets		546,639	436,199

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		546,539	436,099
Shareholders' funds		546,639	436,199

For the year ended 31 January 2026 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.
The directors acknowledge 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 board of directors on 02 September 2026 and were signed on its behalf by:

-------------------------------
James Holden
Director

2

Homeglow Heating Limited
Notes to the Abridged Financial Statements
For the year ended 31 January 2026

General Information

Homeglow Heating Limited is a private company, limited by shares, registered in Scotland, registration number SC440213, registration address 35 St Ninian's Place, Stonehouse, South Lanarkshire, ML9 3ES.

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.

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:

Plant and Machinery	5 years Straight Line
Fixtures and Fittings	5 years Straight Line
Computer Equipment	5 years Straight Line

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 8 (2025 : 10).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 February 2025	30,417	1,387	-	31,804
Additions	69,778	-	258	70,036
Disposals	(25,245)	-	-	(25,245)
At 31 January 2026	74,950	1,387	258	76,595
Depreciation
At 01 February 2025	17,487	1,378	-	18,865
Charge for year	12,866	9	27	12,902
On disposals	(19,089)	-	-	(19,089)
At 31 January 2026	11,264	1,387	27	12,678
Net book values
Closing balance as at 31 January 2026	63,686	-	231	63,917
Opening balance as at 01 February 2025	12,930	9	-	12,939

4.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
100 Class A shares of £1.00 each	100		100
	100		100

3

Registered Number: SC440213
Scotland
HOMEGLOW HEATING LIMITED

Abridged Accounts

Period of accounts Start date: 01 February 2025 End date: 31 January 2026