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REGISTERED NUMBER: 07027309 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023

FOR

A & S COOLING SERVICES LIMITED

A & S COOLING SERVICES LIMITED (REGISTERED NUMBER: 07027309)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A & S COOLING SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2023







DIRECTORS: Mr D J C Allen
Mr G A Steward





SECRETARY: Mr D J C Allen





REGISTERED OFFICE: 10 Fifers Lane
Old Catton
Norwich
Norfolk
NR6 7AF





REGISTERED NUMBER: 07027309 (England and Wales)





ACCOUNTANTS: Brown & Co Accountants
Brookside Cottage
Silfield Street
Silfield
Wymondham
Norfolk
NR18 9NS

A & S COOLING SERVICES LIMITED (REGISTERED NUMBER: 07027309)

BALANCE SHEET
31ST MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 138,208 155,378
138,208 155,378

CURRENT ASSETS
Stocks 6 63,691 62,123
Debtors 7 410,258 1,041,034
Cash at bank 336,391 329,880
810,340 1,433,037
CREDITORS
Amounts falling due within one year 8 185,995 335,188
NET CURRENT ASSETS 624,345 1,097,849
TOTAL ASSETS LESS CURRENT
LIABILITIES

762,553

1,253,227

PROVISIONS FOR LIABILITIES 26,260 -
NET ASSETS 736,293 1,253,227

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 9 736,193 1,253,127
736,293 1,253,227

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

A & S COOLING SERVICES LIMITED (REGISTERED NUMBER: 07027309)

BALANCE SHEET - continued
31ST MARCH 2023


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 Board of Directors and authorised for issue on 15th November 2023 and were signed on its behalf by:




Mr D J C Allen - Director



Mr G A Steward - Director


A & S COOLING SERVICES LIMITED (REGISTERED NUMBER: 07027309)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023


1. STATUTORY INFORMATION

A & S Cooling Services 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.

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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of three years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2022 - 17 ) .

A & S COOLING SERVICES LIMITED (REGISTERED NUMBER: 07027309)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2023


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st April 2022
and 31st March 2023 23,500
AMORTISATION
At 1st April 2022
and 31st March 2023 23,500
NET BOOK VALUE
At 31st March 2023 -
At 31st March 2022 -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1st April 2022 60,282 2,307 216,828 71,764 351,181
Additions 11,780 324 24,995 9,716 46,815
Disposals - - (34,115 ) - (34,115 )
At 31st March 2023 72,062 2,631 207,708 81,480 363,881
DEPRECIATION
At 1st April 2022 36,751 1,009 105,078 52,965 195,803
Charge for year 8,828 406 29,708 7,129 46,071
Eliminated on disposal - - (16,201 ) - (16,201 )
At 31st March 2023 45,579 1,415 118,585 60,094 225,673
NET BOOK VALUE
At 31st March 2023 26,483 1,216 89,123 21,386 138,208
At 31st March 2022 23,531 1,298 111,750 18,799 155,378

6. STOCKS
2023 2022
£    £   
Stocks 15,000 15,000
Work-in-progress 48,691 47,123
63,691 62,123

A & S COOLING SERVICES LIMITED (REGISTERED NUMBER: 07027309)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2023


7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 262,079 642,702
Other debtors 62,008 268,279
Directors' current accounts 32,400 88,000
Tax 8,745 8,745
Prepayments and accrued income 45,026 33,308
410,258 1,041,034

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 132,694 157,784
Tax 15,827 84,948
Social security and other taxes 12,777 11,394
VAT 20,422 76,557
Other creditors 2,525 2,905
Accruals and deferred income 1,750 1,600
185,995 335,188

9. RESERVES
Retained
earnings
£   

At 1st April 2022 1,253,127
Profit for the year 21,816
Payments to Employee Ownership
Trust (538,750 )
At 31st March 2023 736,193

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st March 2023 and 31st March 2022:

2023 2022
£    £   
Mr G A Steward
Balance outstanding at start of year 44,000 20,000
Amounts advanced 70,200 44,000
Amounts repaid (98,000 ) (20,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 16,200 44,000

A & S COOLING SERVICES LIMITED (REGISTERED NUMBER: 07027309)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2023


10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Mr D J C Allen
Balance outstanding at start of year 44,000 -
Amounts advanced 70,200 44,000
Amounts repaid (98,000 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 16,200 44,000