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Company Registration No. 13817162 (England and Wales)
Northern Breeze HVAC Ltd Unaudited accounts for the year ended 31 December 2023
Northern Breeze HVAC Ltd Unaudited accounts Contents
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Northern Breeze HVAC Ltd Company Information for the year ended 31 December 2023
Director
P Brown
Company Number
13817162 (England and Wales)
Registered Office
37 LAKESIDE GARDENS WASHINGTON TYNE AND WEAR NE38 8NB ENGLAND
Accountants
LP Accountants Ltd Unit E Colima Avenue Sunderland Tyne & Wear SR5 3XB
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Northern Breeze HVAC Ltd Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
5,740 
7,403 
Current assets
Debtors
13,435 
8,279 
Cash at bank and in hand
67,286 
47,763 
80,721 
56,042 
Creditors: amounts falling due within one year
(25,499)
(25,952)
Net current assets
55,222 
30,090 
Net assets
60,962 
37,493 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
60,961 
37,492 
Shareholders' funds
60,962 
37,493 
For the year ending 31 December 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 April 2024 and were signed on its behalf by
P Brown Director Company Registration No. 13817162
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Northern Breeze HVAC Ltd Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Northern Breeze HVAC Ltd is a private company, limited by shares, registered in England and Wales, registration number 13817162. The registered office is 37 LAKESIDE GARDENS, WASHINGTON, TYNE AND WEAR, NE38 8NB, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on the reducing balance
Motor vehicles
25% on the reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2023
2,892 
6,700 
9,592 
At 31 December 2023
2,892 
6,700 
9,592 
Depreciation
At 1 January 2023
514 
1,675 
2,189 
Charge for the year
407 
1,256 
1,663 
At 31 December 2023
921 
2,931 
3,852 
Net book value
At 31 December 2023
1,971 
3,769 
5,740 
At 31 December 2022
2,378 
5,025 
7,403 
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Northern Breeze HVAC Ltd Notes to the Accounts for the year ended 31 December 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
- 
392 
Trade debtors
12,120 
- 
Accrued income and prepayments
700 
525 
Other debtors
615 
7,362 
13,435 
8,279 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
1,268 
- 
Taxes and social security
12,008 
12,728 
Other creditors
2,258 
3,373 
Loans from directors
9,346 
9,553 
Accruals
619 
298 
25,499 
25,952 
7
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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