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WarmFloors

Turnover
Gross profit
Trading result
Clean basis
The verdict

The work is there. Turnover is running ahead of last year at the same point and June was the strongest month on record, so this is not a demand problem. What has changed is the cost base, which is why a year holding near a million of turnover is producing a fraction of last year's profit.

The number to hold on to is the trading one rather than the reported one. The reported line is after a corporation tax charge and after the payment that bought the company, neither of which tells you anything about how the trade is performing. Underneath those, the year has earned in months against overheads of a month, and a good part of that came from a single January journal rather than from work done. The monthly report on the profit and loss tab takes that apart rung by rung and carries it forward to where the year lands.

The decidable item is cost, not demand. Overheads have drifted through the year in four named steps, and the winter quarter is a permanent feature of this business rather than a bad run, so the question the year turns on is what fills January to March and what the cost base looks like when it arrives.

The bar, month by month Profit and loss →

Cleared the pace Short of it Break even pace
What still moves the number
Still outstanding

The balance sheet and the cash position have never been received. That matters more now the acquisition payment has left the company, and it is the reason the cash flow tab is empty rather than thin.

Also open: what the January closing stock and WIP relate to, the June rent credit, and whether the fourth quarter is booked or hoped.

Group note
The acquisition payment is one of three intercompany flows found across the group. No entity's standalone profit and loss tells the whole truth until one convention covers all three.
WarmFloors  ·  Profit and loss  · 

Reports

Latest report July 2026 Prepared 18 August 2026
Actuals to
Months on the bar Gross profit, weighted for season
Reports on file 1 Each with a slide deck

Monthly reports  ·  open a report to see where the year stands

1 on file  ·  newest first
Financial year 2026
July 2026 Profit and loss report  ·  January to July 2026 Latest Open report →Slides →

Each report is frozen as it was prepared. Later reports will appear here as they are published.

Gross profit against the seasonal bar

Break even Profit target Cleared Short Negative Expected Journals

Seasonal weights

Gross profit a month: break even / target

Each quarter's turnover against the average quarter, 2024 and 2025. The year's overhead requirement is split by these weights, so January to March is not marked down for a trough that is permanent by design.

Cash flow  · 

Cash position

Not yet built. The profit and loss is reconciled but the balance sheet and the cash position have never been received, and a cash forecast cannot be stood up without an opening balance.

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In preparation

The forecast will follow the Leodis pattern once the opening position arrives: a rolling twelve month view computed from terms, with a balance trajectory and the month by month low point called out.

Awaiting opening balance
1What it needs

Four inputs, in the order they block the build.

InputWhy it blocksStatus
Balance sheet and cash at bank The opening balance every other line is stacked on. Not received
Debtor and creditor ledgers Timing. Turnover tells you what was earned, not when it arrives. Not received
Payment terms, both sides Materials and screed are the bulk of cost and are paid on shorter terms than the work is billed on, so the gap is the whole forecast. Not confirmed
Standing monthly commitments Wages, the finance agreements, the pension steps and the fixed overhead lines are already known from the profit and loss. Available
One known cash event
The acquisition payment has already left the bank this year. Whatever the opening position turns out to be, the cash forecast starts £40,000 lighter than the trading result suggests, and the stock buffer holds a further £25,000 on a shelf.