CF Heating Limited Accounts






CF Heating Limited

	Company No. 09072888
		Information for Filing with The Registrar
		30 June 2026

The Directors present their report and the accounts for the year ended 30 June 2026.

Principal activities
The principal activity of the company during the year under review was heating engineers.




Directors

The Directors who served at any time during the year were as follows:

C.M. Francois
C.M. Francois








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

C.M. Francois
Director
06 October 2026

at	30 June 2026
Company No.		09072888	Notes	2026	2025
				£	£
Fixed assets

	Tangible assets		5	1,735	2,103


				1,735	2,103
Current assets

	Debtors		6	3,220	4,332

	Cash at bank and in hand			7,138	2,065
				10,358	6,397
Creditors: Amount falling due within one year			7	(10,750)	(4,027)
Net current (liabilities)/assets				(392)	2,370
Total assets less current liabilities				1,343	4,473

Provisions for liabilities
	Deferred taxation		8	(328)	(398)

Net assets				1,015	4,075

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		10	915	3,975

Total equity				1,015	4,075



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 06 October 2026 and signed on its behalf by:
C.M. Francois
Director
06 October 2026

for the year ended 30 June 2026

General information

CF Heating Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 09072888

Its registered office is:

11 Home Farm

St. Johns Road

Hedge End

Southampton

SO30 4DF

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced
for estimated customer returns, rebates and other similar allowances.
Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

25% Reducing Balance

Furniture, fittings and equipment

25% Reducing Balance

Leased assets

The company has no leased assets

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	1	1

4	Taxation
		(a) Tax on profit on ordinary activities	2026	2025
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	6,389	8,476

		Total corporation tax	6,389	8,476

		Origination and reversal of timing differences	(70)	78

		Total deferred tax	(70)	78

		Tax on profit on ordinary activities	6,319	8,554

		(b) Factors affecting the total tax charge for the period


		0	£	£
		Profit on ordinary activities before tax	33,259	45,023

		Standard rate of corporation tax in the United Kingdom	19%	19%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	6,319	8,554
		Expenses not deductible for tax purposes	-	-




		Tax on profit on ordinary activities	6,319	8,554

5	Tangible fixed assets
			Plant and machinery	Fixtures, fittings and equipment	Total
			£	£	£
		Cost or revaluation
		At 1 July 2025	1,143	2,916	4,059
		Additions	210	-	210



		At 30 June 2026	1,353	2,916	4,269
		Depreciation
		At 1 July 2025	745	1,211	1,956
		Charge for the year	152	426	578



		At 30 June 2026	897	1,637	2,534
		Net book values
		At 30 June 2026	456	1,279	1,735
		At 30 June 2025	398	1,705	2,103

6	Debtors
			2026	2025
			£	£






		Other debtors	3,220	4,332

			3,220	4,332

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





		Amounts owed to group undertakings	4,400	3,000
		Taxes and social security	4,657	(640)
		Loans from directors	213	283

		Accruals and deferred income	1,480	1,384
			10,750	4,027

8	Deferred taxation
			Accelerated Capital Allowances, Losses and Other Timing Differences	Total
			£	£
		At 1 July 2025	398	398
		Charge to the profit and loss account for the period	(70)	(70)

		At 30 June 2026	328	328


			2026	2025
			£	£



		Other timing differences	328	398
			328	398

Share Capital

100 Ordinary Shares

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.