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REGISTERED NUMBER: 03113509 (England and Wales)















Financial Statements for the Year Ended 31 March 2024

for

Premier Cooling Maintenance Limited

Premier Cooling Maintenance Limited (Registered number: 03113509)

Contents of the Financial Statements
for the Year Ended 31 March 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Premier Cooling Maintenance Limited

Company Information
for the Year Ended 31 March 2024







DIRECTOR: D Scarborough





REGISTERED OFFICE: 238 Station Road
Addlestone
Surrey
KT15 2PS





REGISTERED NUMBER: 03113509 (England and Wales)





ACCOUNTANTS: CSL Partnership Limited
Chartered Certified Accountants
238 Station Road
Addlestone
Surrey
KT15 2PS

Premier Cooling Maintenance Limited (Registered number: 03113509)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £   
FIXED ASSETS
Property, plant and equipment 4 394 666

CURRENT ASSETS
Debtors 5 160,172 289,998
Cash at bank and in hand 159,897 163,333
320,069 453,331
CREDITORS
Amounts falling due within one year 6 (181,744 ) (185,154 )
NET CURRENT ASSETS 138,325 268,177
TOTAL ASSETS LESS CURRENT LIABILITIES 138,719 268,843

PROVISIONS FOR LIABILITIES (98 ) (166 )
NET ASSETS 138,621 268,677

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 138,521 268,577
SHAREHOLDERS' FUNDS 138,621 268,677

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 July 2024 and were signed by:





D Scarborough - Director


Premier Cooling Maintenance Limited (Registered number: 03113509)

Notes to the Financial Statements
for the Year Ended 31 March 2024


1. STATUTORY INFORMATION

Premier Cooling Maintenance 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.

Revenue
Revenue is measured at fair value and represents revenues receivable under contracts net of value added tax. Where contractual obligations have been partially performed at the balance sheet date, revenue is recognised to the extent that the company has obtained the right to consideration through its performance.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 5 (2023 - 6 ) .

Premier Cooling Maintenance Limited (Registered number: 03113509)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2023
and 31 March 2024 992 1,299 2,291
DEPRECIATION
At 1 April 2023 992 633 1,625
Charge for year - 272 272
At 31 March 2024 992 905 1,897
NET BOOK VALUE
At 31 March 2024 - 394 394
At 31 March 2023 - 666 666

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 85,080 73,572
Amounts owed by group undertakings 75,092 215,092
Other debtors - 1,334
160,172 289,998

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 35,824 57,748
Tax 16,439 12,102
Social security and other taxes 3,934 -
VAT 27,460 30,641
Other creditors 816 758
Accruals and deferred income 97,271 83,905
181,744 185,154

7. ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of J & A Holdings Limited who's registered address is: New Premier House, 47 Nork Way, Banstead, Surrey, SM7 1PB.