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REGISTERED NUMBER: 04306387 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

London & Kent Air Conditioning Limited

London & Kent Air Conditioning Limited (Registered number: 04306387)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


London & Kent Air Conditioning Limited

Company Information
for the Year Ended 30 November 2023







DIRECTORS: D Macleod
M A Smith





SECRETARY: Mrs S Smith





REGISTERED OFFICE: Unit 20, Bourne Enterprise Centre
Borough Green
Sevenoaks
Kent
TN15 8DG





REGISTERED NUMBER: 04306387 (England and Wales)






London & Kent Air Conditioning Limited (Registered number: 04306387)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 317

CURRENT ASSETS
Stocks 78,500 68,200
Debtors 5 935,965 975,329
Cash at bank and in hand 982,215 922,447
1,996,680 1,965,976
CREDITORS
Amounts falling due within one year 6 383,684 403,089
NET CURRENT ASSETS 1,612,996 1,562,887
TOTAL ASSETS LESS CURRENT LIABILITIES 1,612,996 1,563,204

CREDITORS
Amounts falling due after more than one
year

7

29,247

40,236
NET ASSETS 1,583,749 1,522,968

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 1,582,749 1,521,968
SHAREHOLDERS' FUNDS 1,583,749 1,522,968

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

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 Board of Directors and authorised for issue on 21 August 2024 and were signed on its behalf by:




D Macleod - Director


London & Kent Air Conditioning Limited (Registered number: 04306387)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

London & Kent Air Conditioning 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

Stocks
Work in progress is valued at the lower of cost and net realisable value.

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 10 (2022 - 10 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 December 2022 1,270 136,784 21,859 159,913
Disposals (1,270 ) (136,784 ) (21,859 ) (159,913 )
At 30 November 2023 - - - -
DEPRECIATION
At 1 December 2022 953 136,784 21,859 159,596
Charge for year 317 - - 317
Eliminated on disposal (1,270 ) (136,784 ) (21,859 ) (159,913 )
At 30 November 2023 - - - -
NET BOOK VALUE
At 30 November 2023 - - - -
At 30 November 2022 317 - - 317

London & Kent Air Conditioning Limited (Registered number: 04306387)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

5. DEBTORS
30.11.23 30.11.22
£    £   
Amounts falling due within one year:
Trade debtors 885,481 868,472
Other debtors 5,053 17,996
VAT 42,806 86,236
933,340 972,704

Amounts falling due after more than one year:
Prepayments and accrued income 2,625 2,625

Aggregate amounts 935,965 975,329

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade creditors 234,996 211,826
Tax 149,410 140,329
Social security and other taxes (4,211 ) 2,445
Directors' current accounts - 45,000
Accrued expenses 3,489 3,489
383,684 403,089

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.11.23 30.11.22
£    £   
Other loans - 2-5 years 29,247 40,236

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are the directors, Mr D Macleod and Mr M Smith.