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REGISTERED NUMBER: 06564621 (England and Wales)

















Unaudited Financial Statements for the Year Ended 30 April 2023

for

South Yorkshire Air Conditioning &
Refrigeration Limited

South Yorkshire Air Conditioning &
Refrigeration Limited (Registered number: 06564621)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


South Yorkshire Air Conditioning &
Refrigeration Limited

Company Information
for the Year Ended 30 April 2023







DIRECTOR: Mr S Stevens





SECRETARY: Mrs J Stevens





REGISTERED OFFICE: 24 Olivers Way
Brinsworth
Rotherham
South Yorkshire
S60 5UD





REGISTERED NUMBER: 06564621 (England and Wales)





ACCOUNTANTS: Lishmans LLP
16-18 Station Road
Chapeltown
Sheffield
South Yorkshire
S35 2XH

South Yorkshire Air Conditioning &
Refrigeration Limited (Registered number: 06564621)

Balance Sheet
30 April 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 10,605 12,617

CURRENT ASSETS
Stocks 980 500
Debtors 5 27,324 23,447
Cash at bank 27,434 2,983
55,738 26,930
CREDITORS
Amounts falling due within one year 6 63,545 50,404
NET CURRENT LIABILITIES (7,807 ) (23,474 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,798 (10,857 )

PROVISIONS FOR LIABILITIES 7 2,015 2,397
NET ASSETS/(LIABILITIES) 783 (13,254 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 782 (13,255 )
SHAREHOLDERS' FUNDS 783 (13,254 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 September 2023 and were signed by:




Mr S Stevens - Director


South Yorkshire Air Conditioning &
Refrigeration Limited (Registered number: 06564621)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

South Yorkshire Air Conditioning & Refrigeration Limited is a private company , limited by shares , registered in England and Wales. The company's registered number is 06564621 and registered office address is 24 Olivers way , Brinsworth , Rotherham , South Yorkshire , S60 5UD.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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. The financial statements have been prepared under the historical cost convention.

These financial statements for the year ended 30 April 2017 are the first financial statements that comply with FRS 102 Section 1A small entities. The date of transition is 1 May 2015. The transition to FRS 102 Section 1A small entities has resulted in no changes to the results .

Turnover
Turnover represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on reducing balance basis
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance basis

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

South Yorkshire Air Conditioning &
Refrigeration Limited (Registered number: 06564621)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

2. ACCOUNTING POLICIES - continued

Going concern
The company meets its day to day working capital requirements through monies introduced by the director. The director will continue to provide funds as they are required by the company to meet its day to day requirements. On this basis, the director considers it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments that would result from a withdrawal of funds.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - 2 ).

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 May 2022 18,179 31,473 4,208 53,860
Additions 1,100 - - 1,100
At 30 April 2023 19,279 31,473 4,208 54,960
DEPRECIATION
At 1 May 2022 11,889 25,812 3,542 41,243
Charge for year 1,476 1,416 220 3,112
At 30 April 2023 13,365 27,228 3,762 44,355
NET BOOK VALUE
At 30 April 2023 5,914 4,245 446 10,605
At 30 April 2022 6,290 5,661 666 12,617

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:
Motor
vehicles
£   
COST
At 1 May 2022
and 30 April 2023 20,304
DEPRECIATION
At 1 May 2022
and 30 April 2023 20,304
NET BOOK VALUE
At 30 April 2023 -
At 30 April 2022 -

South Yorkshire Air Conditioning &
Refrigeration Limited (Registered number: 06564621)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 12,082 22,270
Other debtors 15,242 1,177
27,324 23,447

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 1,586 800
Taxation and social security 4,971 2,920
Other creditors 56,988 46,684
63,545 50,404

7. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 2,015 2,397

Deferred
tax
£   
Balance at 1 May 2022 2,397
Provided during year (382 )
Balance at 30 April 2023 2,015