REGISTERED NUMBER: 11136669 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Oneheat Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr R J Birch

REGISTERED OFFICE:

Marland House

13 Huddersfield Road

Barnsley

South Yorkshire

S70 2LW

REGISTERED NUMBER:

11136669 (England and Wales)

ACCOUNTANTS:

Harris & Co Limited

Chartered Accountants

Marland House

13 Huddersfield Road

Barnsley

South Yorkshire

S70 2LW

FIXED ASSETS

Tangible assets

5

1,205

-

CURRENT ASSETS

Debtors

6

51,688

52,081

Cash at bank and in hand

1,009

1,008

52,697

53,089

CREDITORS

Amounts falling due within one year

7

(48,649

)

(43,492

)

NET CURRENT ASSETS

4,048

9,597

TOTAL ASSETS LESS CURRENT LIABILITIES

5,253

9,597

CREDITORS

Amounts falling due after more than one year

8

-

(3,463

)

PROVISIONS FOR LIABILITIES

(229

)

-

NET ASSETS

5,024

6,134

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

4,924

6,034

SHAREHOLDERS' FUNDS

5,024

6,134

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the Company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the Company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the Company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 October 2026 and were signed by:

Mr R J Birch - Director

1.	STATUTORY INFORMATION

Oneheat Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation and functional currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared on a going concern basis under the historical cost convention.

Significant judgements and estimates

The principal accounting policies and significant judgements and estimates applied in the preparation of these financial statements are set out below. These policies, judgements and estimates have been consistently applied to all years presented unless otherwise stated.

Turnover

Turnover represents amounts earned on services provided during the year and derives from the provision of services falling within the company's ordinary activities. Turnover is recognised on the day that the service is delivered.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on cost straight line

Computer equipment

-

33% on cost straight line

All fixed assets are initially recorded at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 February 2025

2,500

750

3,250

Additions

-

1,807

1,807

At 31 January 2026

2,500

2,557

5,057

DEPRECIATION

At 1 February 2025

2,500

750

3,250

Charge for year

-

602

602

At 31 January 2026

2,500

1,352

3,852

NET BOOK VALUE

At 31 January 2026

-

1,205

1,205

At 31 January 2025

-

-

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

1,731

1,130

Other debtors

49,957

50,951

51,688

52,081

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

3,929

6,729

Trade creditors

32,541

12,813

Taxation and social security

10,086

8,830

Other creditors

2,093

15,120

48,649

43,492

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

-

3,463

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

99

Ordinary A

£1

99

99

1

Ordinary B

£1

1

1

100

100

10.	OTHER FINANCIAL COMMITMENTS

At the year end the company had operating lease commitments totalling £5,355 (2025: £10,710) due within the next 5 years.

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year the director received a loan from the company of £47,381 (2025: £49,220) with interest charged at a market rate. At the year end the amount repayable was £47,381 (2025: £49,220, Maximum in year: £49,220).