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Registered number: 10723695
City Air Conditioning Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2023
Brisan Accountancy Ltd
Canada House, First Floor, 20/20 Business Park
Maidstone
Kent
ME16 0LS
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 10723695
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 24,889 27,528
Tangible Assets 5 94,758 8,199
119,647 35,727
CURRENT ASSETS
Stocks 7 19,123 94,077
Debtors 8 791,174 1,165,435
Cash at bank and in hand 338,240 69,848
1,148,537 1,329,360
Creditors: Amounts Falling Due Within One Year 9 (490,504 ) (758,271 )
NET CURRENT ASSETS (LIABILITIES) 658,033 571,089
TOTAL ASSETS LESS CURRENT LIABILITIES 777,680 606,816
Creditors: Amounts Falling Due After More Than One Year 10 (44,074 ) (33,949 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 12 (21,428 ) (1,409 )
NET ASSETS 712,178 571,458
CAPITAL AND RESERVES
Called up share capital 13 200 200
Revaluation reserve - 2,528
Profit and Loss Account 711,978 568,730
SHAREHOLDERS' FUNDS 712,178 571,458
Page 1
Page 2
For the year ending 31 March 2023 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 Thomas Egan
Director
Mr James Kitchen
Director
29 September 2023
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
City Air Conditioning Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10723695 . The registered office is 4 Gamma House , Culpeper Close , Medway City Estate, Rochester, Kent , ME2 4HU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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. 
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract and includes retentions. 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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are cryptocurrencies and are recorded under the revaluation model and reviewed for impairment on an annual basis.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any 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:
Leasehold 15% Straight line
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 25% Reducing balance
Computer Equipment 25% Reducing balance
2.6. Leases
Assets obtained under 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.
2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.8. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.9. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.10. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.11. Investments
Investments are included at their fair value.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 6 (2022: 4)
6 4
4. Intangible Assets
Other
£
Cost or Valuation
As at 1 April 2022 27,528
Revaluations (2,639 )
As at 31 March 2023 24,889
Net Book Value
As at 31 March 2023 24,889
As at 1 April 2022 27,528
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5. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2022 - 11,600 2,081 3,840 17,521
Additions 4,780 58,492 30,549 6,395 100,216
As at 31 March 2023 4,780 70,092 32,630 10,235 117,737
Depreciation
As at 1 April 2022 - 6,706 1,203 1,413 9,322
Provided during the period 616 5,724 5,903 1,414 13,657
As at 31 March 2023 616 12,430 7,106 2,827 22,979
Net Book Value
As at 31 March 2023 4,164 57,662 25,524 7,408 94,758
As at 1 April 2022 - 4,894 878 2,427 8,199
Included above are assets held under finance leases with a net book value as follows:
2023 2022
£ £
Motor Vehicles 34,557 -
34,557 -
7. Stocks
2023 2022
£ £
Work in progress 19,123 94,077
19,123 94,077
8. Debtors
2023 2022
£ £
Due within one year
Trade debtors 419,544 663,414
Prepayments and accrued income 330,861 167,625
Other debtors 2,147 176,509
VAT 38,622 157,887
791,174 1,165,435
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9. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases 5,422 -
Trade creditors 293,988 573,682
Bank loans and overdrafts 9,962 9,646
Corporation tax 43,770 118,329
Other taxes and social security 31,664 12,044
Other creditors 38,661 11,971
Accruals and deferred income 64,301 2,600
Directors' loan accounts 2,736 29,999
490,504 758,271
10. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases 22,061 -
Bank loans 22,013 33,949
44,074 33,949
11. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,422 -
Later than one year and not later than five years 22,061 -
27,483 -
27,483 -
12. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 21,428 1,409
13. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 200 200
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14. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 56,268 31,020
Later than one year and not later than five years 100,992 31,020
Later than five years 6,312 -
163,572 62,040
15. Directors Advances, Credits and Guarantees
Included within creditors are the following loans to directors:
As at 1 April 2022 Amounts advanced Amounts repaid Amounts written off As at 31 March 2023
£ £ £ £ £
Mr Thomas Egan 14,999 - 14,772 - 227
Mr James Kitchen 14,999 - 12,490 - 2,509
The above loan is unsecured, interest free, repayable on demand and ranks equally with other unsecured creditors of the company.
16. Ultimate Controlling Party
The company's ultimate controlling party is Mr J Kitchen and Mr T Egan by virtue of his ownership of 100% of the issued share capital in the company.
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