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Company registration number:
12962582
HEAT PUMP ENERGY LTD
Revised Unaudited Filleted Financial Statements for the year ended
31 October 2024
HEAT PUMP ENERGY LTD
Statement of Financial Position
31 October 2024
20242023
££
Current assets
8,536
 
3,955
 
Creditors: amounts falling due within one year
(13,618
 )
(2,089
 )
Net current (liabilities)/assets
(5,082
 )
1,866
 
Creditors: amounts falling due after more than one year -  
(9,000
 )
Accruals and deferred income
(1,479
 ) -  
Net liabilities
(6,561
 )
(7,134
 )
   
Capital and reserves
(6,561
 )
(7,134
 )

Notes to the Financial Statements

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
45 Brierley Road
,
Bessacarr
,
Doncaster
,
South Yorkshire
,
DN4 7ED
, United Kingdom.

2 Average number of employees

The average number of persons employed by the company during the year was nil (2023: nil).

3 Director's advances, credit and guarantees

At 31 October 2024, Mark McKinstrey owed the company £
8,532
.
The advances were interest-free and no repayment schedule had been agreed
.

4 Revised financial statements

These revised financial statements replace the original financial statements for the year ended
31 October 2024
.
They are now the statutory financial statements for that year.
They have been prepared as at
31 October 2024
and not as at the date of revision and accordingly do not deal with the events between those dates.
Correction to the preceding standard statement
In the standard statement immediately above, “31 October 2024” should read “30 April 2025”, the date on which the original financial statements were approved. These revised financial statements have been prepared as at 30 April 2025, not as at the date of revision, and accordingly do not deal with events between those dates.
The original financial statements did not comply with the requirements of the Companies Act 2006 because they included erroneous CIS and PAYE/NIC balances and did not correctly recognise or present borrowings, related finance costs and tax on loans to the director. They also omitted the required disclosure of advances to the director and incorrectly stated the average number of employees.
The revisions remove the erroneous CIS tax receivable and PAYE/NIC liability, amend the Iwoca borrowing and related finance costs, and recognise tax on loans to the director. The £9,000 creditor is reclassified as falling due within one year, and staff training costs are reclassified from staff costs to other charges. The comparative figures and related opening reserves have been restated as explained in the prior period adjustment note. A director’s advances disclosure has been added, and the average number of employees has been corrected to nil for both years.

5 Prior period adjustment – comparative figures.

The comparative figures at 31 October 2023 have been restated to remove a CIS tax receivable of £1,236 and a PAYE/NIC liability of £21 previously recognised in error. These corrections reduced current assets by £1,236 and current liabilities by £21, increasing accumulated losses and net liabilities by £1,215. Accrued Iwoca finance costs of £153, estimated using a reasonable daily-accrual allocation, have also been recognised in the 2023 comparatives. This increased current creditors and other charges by £153 and increased the loss for 2023 from £5,667 to £5,820. Together, these corrections increased accumulated losses and net liabilities by £1,368. Net liabilities at 31 October 2023 have therefore been restated from £5,766 to £7,134. These comparative corrections do not affect the profit for the year ended 31 October 2024.
For the year ending
31 October 2024
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These revised financial statements were approved by the
board of directors
and authorised for issue on
20 October 2026
, and are signed on behalf of the board by:
Mr Mark McKinstrey
Director
Company registration number:
12962582