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Registered Number: 12219186
England and Wales

 

 

 

HYBREEZE REFRIGERATION & AIR CONDITIONING LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2022

End date: 30 September 2023
Director Timothy Hugh Hylton
Registered Number 12219186
Registered Office 94 Lammas Avenue
Mitcham
Surrey
CR4 2LW
Accountants Ludlow Painter Limited
Produce House
1a Wickham Court Road
West Wickham
Kent
BR4 9LN
1
Director's report and financial statements
The director presents his annual report and the financial statements for the year ended 30 September 2023.
Principal activities
The principal activity of the company during the financial year was of refrigeration and air conditioning services.
Director
The director who served the company throughout the year was as follows:
Timothy Hugh Hylton
Statement of director's responsibilities
The director is responsible for preparing the director's report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.


Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.


In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.


The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.


The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions.

On behalf of the board.


----------------------------------
Timothy Hugh Hylton
Director

Date approved: 04 March 2024
2
Report to the directors on the preparation of the unaudited statutory accounts of Hybreeze Refrigeration & Air Conditioning Ltd for the year ended 30 September 2023.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Hybreeze Refrigeration & Air Conditioning Ltd for the year ended 30 September 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the Board of Directors of Hybreeze Refrigeration & Air Conditioning Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Hybreeze Refrigeration & Air Conditioning Ltd and state those matters that we have agreed to state to the Board of Directors of Hybreeze Refrigeration & Air Conditioning Ltd, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hybreeze Refrigeration & Air Conditioning Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Hybreeze Refrigeration & Air Conditioning Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Hybreeze Refrigeration & Air Conditioning Ltd.You consider that Hybreeze Refrigeration & Air Conditioning Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Hybreeze Refrigeration & Air Conditioning Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements 30 September 2023.



....................................................
Ludlow Painter Limited
Produce House
1a Wickham Court Road
West Wickham
Kent
BR4 9LN
04 March 2024
3
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 5 10,608    13,359 
10,608    13,359 
Current assets      
Debtors 6 10,500    3,019 
Cash at bank and in hand 4,490    18,353 
14,990    21,372 
Creditors: amount falling due within one year 7 (17,810)   (8,907)
Net current liabilities (2,820)   12,465 
 
Total assets less current liabilities 7,788    25,824 
Creditors: amount falling due after more than one year 8 (7,000)   (11,733)
Net assets 788    14,091 
 

Capital and reserves
     
Called up share capital 9 4    4 
Profit and loss account 784    14,087 
Shareholder's funds 788    14,091 
 


For the year ended 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 04 March 2024 and were signed by:


-------------------------------
Timothy Hugh Hylton
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 October 2021 4  13,852  13,856 
Profit for the year 13,235  13,235 
Total comprehensive income for the year 13,235  13,235 
Dividends (13,000) (13,000)
Total investments by and distributions to owners (13,000) (13,000)
At 30 September 2022 4  14,087  14,091 
At 01 October 2022 4  14,087  14,091 
Profit for the year 3,397  3,397 
Total comprehensive income for the year 3,397  3,397 
Dividends (16,700) (16,700)
Total investments by and distributions to owners (16,700) (16,700)
At 30 September 2023 4  784  788 
5
General Information
Hybreeze Refrigeration & Air Conditioning Ltd is a private company, limited by shares, registered in England and Wales, registration number 12219186, registration address 94 Lammas Avenue, Mitcham, Surrey, CR4 2LW.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2.

Directors' Emoluments

2023
£
  2022
£
Administrative Expenses
Directors Remuneration 10,815    8,940 
10,815    8,940 

3.

Staff Costs

2023
£
  2022
£
Wages and salaries 10,935    14,221 
Pension costs, defined contribution plan   222 
10,935    14,443 

4.

Average number of employees

Average number of employees during the year was 2 (2022 : 1).
5.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 October 2022 9,000    12,749      21,749 
Additions     785    785 
Disposals      
At 30 September 2023 9,000    12,749    785    22,534 
Depreciation
At 01 October 2022 5,203    3,187      8,390 
Charge for year 949    2,391    196    3,536 
On disposals      
At 30 September 2023 6,152    5,578    196    11,926 
Net book values
Closing balance as at 30 September 2023 2,848    7,171    589    10,608 
Opening balance as at 01 October 2022 3,797    9,562      13,359 


6.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 10,500    3,019 
10,500    3,019 

7.

Creditors: amount falling due within one year

2023
£
  2022
£
Bank Loans & Overdrafts 4,000    2,933 
Corporation Tax 2,524    95 
PAYE & Social Security 240   
Other Creditors 2,650    1,395 
Director's Current Account 81    78 
VAT 8,315    4,406 
17,810    8,907 

8.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts 7,000    11,733 
7,000    11,733 

9.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
4 Class A shares of £1.00 each  
 

6