Home Insulation UK Domestic & Commercial Ltd

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Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Home Insulation UK Domestic & Commercial Ltd for the year ended 31 January 2026

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Home Insulation UK Domestic & Commercial Ltd for the year ended 31 January 2026 which comprise the 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 to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of Home Insulation UK Domestic & Commercial Ltd , as a body, in accordance with the terms of our engagement letter dated 14 January 2026. Our work has been undertaken solely to prepare for your approval the accounts of Home Insulation UK Domestic & Commercial Ltd and state those matters that we have agreed to state to the directors of Home Insulation UK Domestic & Commercial Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Home Insulation UK Domestic & Commercial Ltd and its directors, as a body, for our work or for this report.

It is your duty to ensure that Home Insulation UK Domestic & Commercial Ltd 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 or loss of Home Insulation UK Domestic & Commercial Ltd . You consider that Home Insulation UK Domestic & Commercial Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Home Insulation UK Domestic & Commercial Ltd . 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 financial statements.

ERC Accountants and Business Advisers Ltd

20 October 2026

ERC Accountants & Business Advisers Limited

Chartered Accountants

Hanover Buildings

11-13 Hanover Street

Liverpool

Merseyside

L1 3DN

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Home Insulation UK Domestic & Commercial Ltd

Balance Sheet

As At 31 January 2026

Balance Sheet

Registered number: 12414284

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		62,647		85,937
Investments	5		1,110		2,926

			63,757		88,863
CURRENT ASSETS
Debtors	6	584,657		51,023
Cash at bank and in hand		273,193		918,757

		857,850		969,780
Creditors: Amounts Falling Due Within One Year	7	(143,077 )		(257,179 )

NET CURRENT ASSETS (LIABILITIES)			714,773		712,601

TOTAL ASSETS LESS CURRENT LIABILITIES			778,530		801,464

Creditors: Amounts Falling Due After More Than One Year	8		(5,653 )		(15,839 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(15,662 )		(21,484 )

NET ASSETS			757,215		764,141

CAPITAL AND RESERVES
Called up share capital	10		5		5
Profit and Loss Account			757,210		764,136

SHAREHOLDERS' FUNDS			757,215		764,141

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Home Insulation UK Domestic & Commercial Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 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 Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr K Keowski

Director

20 October 2026

The notes on pages 4 to 7 form part of these financial statements.

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Home Insulation UK Domestic & Commercial Ltd

Notes to the Financial Statements

For The Year Ended 31 January 2026

Notes to the Financial Statements

1. General Information

Home Insulation UK Domestic & Commercial Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12414284 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are cryptocurrency investments. These are measured using the revaluation model.

2.4. Tangible Fixed Assets and Depreciation

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant and machinery	25% reducing balance
Motor vehicles	20% straight line
Fixtures and fittings	25% reducing balance
Computer equipment	25% reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

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Home Insulation UK Domestic & Commercial Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.6. Financial Instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

2.7. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2025: 5)

4. Tangible Assets

	Plant and machinery	Motor vehicles	Fixtures and fittings	Computer equipment	Total
	£	£	£	£	£
Cost
As at 1 February 2025	41,990	88,751	1,633	6,870	139,244
Additions	-	-	200	365	565

As at 31 January 2026	41,990	88,751	1,833	7,235	139,809

Depreciation
As at 1 February 2025	10,498	37,998	1,117	3,694	53,307
Provided during the period	7,873	14,918	179	885	23,855

As at 31 January 2026	18,371	52,916	1,296	4,579	77,162

Net Book Value
As at 31 January 2026	23,619	35,835	537	2,656	62,647

As at 1 February 2025	31,492	50,753	516	3,176	85,937

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2026	2025
	£	£
Motor vehicles	17,835	26,753

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Home Insulation UK Domestic & Commercial Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

5. Investments

	Other
	£
Cost or Valuation
As at 1 February 2025	5,161

As at 31 January 2026	5,161

Provision
As at 1 February 2025	2,235
Impairment losses	1,816

As at 31 January 2026	4,051

Net Book Value
As at 31 January 2026	1,110

As at 1 February 2025	2,926

6. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	584,657	51,023

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	10,185	10,185
Trade creditors	31,079	1,488
Other creditors	98,461	5,406
Taxation and social security	3,352	240,100

	143,077	257,179

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	5,653	15,839

9. Secured Creditors

The hire purchase creditor is secured against the assets to which it relates.

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	5	5

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Home Insulation UK Domestic & Commercial Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

11. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	4,448	16,731
Later than one year and not later than five years	-	250

	4,448	16,981

12. Directors Advances, Credits and Guarantees

No director received advances, credits or guarantees during the current or previous accounting periods.

13. Related Party Transactions

The following related party transactions were undertaken during the year:

A director withdrew amounts totalling £42,639 (2025: £81,312), introduced amounts totalling £22,423 (2025: £27,755) and was issued dividends of £21,000 (2025: £12,000). At the balance sheet date the amount payable to the director was £976 (2025: £193).

A shareholder withdrew amounts totalling £41,664 (2025: £47,500), introduced amounts totalling £520 (2025: £7,520) and was issued dividends of £40,000 (2025: £Nil). At the balance sheet date the amount payable to the shareholder was £1,058 (2025: £2,202).

A director withdrew amounts totalling £93,545 (2025: £123,206), introduced amounts totalling £59,394 (2025: £33,822) and was issued dividends of £34,000 (2025: £90,000). At the balance sheet date the amount payable to the director was £777 (2025: £928)

Dividends were paid to the directors and shareholders in respect of their shareholdings totalling £95,000 (2025: £102,000).

The aggregate remuneration paid to key management personnel for the year was £23,983 (2025: £18,200).

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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