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Registered number: 06612270

CA Heat Pumps Limited

ACCOUNTS
FOR THE YEAR ENDED 30/06/2023

Prepared By:
N B Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN

CA Heat Pumps Limited

ACCOUNTS
FOR THE YEAR ENDED 30/06/2023
DIRECTORS
A C Aitken
Mrs P Aitken
REGISTERED OFFICE
The Cube
Barrack Road
Newcastle upon Tyne
Tyne and Wear
NE4 6DB
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 06612270
BANKERS
Lloyds Bank Plc
ACCOUNTANTS
N B Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN

CA Heat Pumps Limited

ACCOUNTS
FOR THEYEARENDED30/06/2023
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

CA Heat Pumps Limited

BALANCE SHEET AT 30/06/2023
20232022
Notes££
FIXED ASSETS
Tangible assets326,5005,608
CURRENT ASSETS
Stock150150
Debtors5128,44477,598
Cash at bank and in hand99,94394,171
228,537171,919
CREDITORS: Amounts falling due within one year663,30025,831
NET CURRENT ASSETS165,237146,088
TOTAL ASSETS LESS CURRENT LIABILITIES191,737151,696
PROVISIONS FOR LIABILITIES AND CHARGES2,7312,731
NET ASSETS189,006148,965
CAPITAL AND RESERVES
Called up share capital7100100
Profit and loss account188,906148,865
SHAREHOLDERS' FUNDS189,006148,965
For the year ending 30/06/2023 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 22/02/2024 and signed on their behalf by
.............................
A C Aitken
Director

CA Heat Pumps Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/06/2023
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machineryreducing balance 25%
Equipmentreducing balance 25%
Motor Carsreducing balance 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Taxation
Taxation represents the sum of tax currently payable and deferred tax. 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 all 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. 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.

CA Heat Pumps Limited

1f. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.
2. EMPLOYEES
20232022
No.No.
Average number of employees1-
3. TANGIBLE FIXED ASSETS
Plant and
MachineryEquipmentMotor VehiclesTotal
££££
Cost
At 01/07/202212,8103,69226,33942,841
Additions--29,72529,725
At 30/06/202312,8103,69256,06472,566
Depreciation
At 01/07/202211,5692,48823,17637,233
For the year3103018,2228,833
At 30/06/202311,8792,78931,39846,066
Net Book Amounts
At 30/06/202393190324,66626,500
At 30/06/20221,2411,2043,1635,608
4. STOCK 20232022
££
Stock comprises:
Stock150150
150150

CA Heat Pumps Limited

5. DEBTORS 20232022
££
Amounts falling due within one year
Trade debtors31,7409,796
S455 Tax18,27011,584
VAT13,833-
Directors current account64,60156,218
128,44477,598
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20232022
££
UK corporation tax14,9489,836
VAT-310
Trade creditors46,65214,085
Accruals1,7001,600
63,30025,831
7. SHARE CAPITAL 20232022
££
Allotted, issued and fully paid:
100 Ordinary shares of £1 each100100
100100
New shares issued during period:
98 Ordinary shares of £1 each9898
8. RELATED PARTY TRANSACTIONS
The director was paid a salary of £9,096 (2022 - £8,907) during the year.
Dividends of £42,000 (2022 - £42,000) were paid to the director during the year.
At 30 June 2022 the director owed £64,601 to the company (2022 - £56,218). The loan is interest free, unsecured and repayable on demand.
9. TRANSACTIONS WITH DIRECTORS
At 1 July 2022 a loan of £56,218 was owed to the director. Further advances of £8,383 were made to the director during the year. A balance of £64,601 remains outstanding at the balance sheet date. The loan is interest free, unsecured and repayable on demand.