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Company Registration No. 12163631 (England and Wales)
COOL GAS AIR CONDITIONING LTD Unaudited accounts for the year ended 31 August 2023
COOL GAS AIR CONDITIONING LTD Unaudited accounts Contents
Page
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COOL GAS AIR CONDITIONING LTD Company Information for the year ended 31 August 2023
Director
Ion Bot
Company Number
12163631 (England and Wales)
Registered Office
65 ASHDOWN DRIVE BOREHAMWOOD WD6 4NA
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COOL GAS AIR CONDITIONING LTD Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,292 
7,792 
Current assets
Debtors
53,144 
12,971 
Cash at bank and in hand
28,200 
110,840 
81,344 
123,811 
Creditors: amounts falling due within one year
(10,482)
(11,612)
Net current assets
70,862 
112,199 
Total assets less current liabilities
73,154 
119,991 
Creditors: amounts falling due after more than one year
(26,868)
(38,773)
Net assets
46,286 
81,218 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
46,186 
81,118 
Shareholders' funds
46,286 
81,218 
For the year ending 31 August 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 23 August 2024 and were signed on its behalf by
Ion Bot Director Company Registration No. 12163631
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COOL GAS AIR CONDITIONING LTD Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
COOL GAS AIR CONDITIONING LTD is a private company, limited by shares, registered in England and Wales, registration number 12163631. The registered office is 65 ASHDOWN DRIVE, BOREHAMWOOD, WD6 4NA.
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
These financial statements for the year ended 31 August 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 September 2021. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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%
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 September 2022
22,000 
At 31 August 2023
22,000 
Depreciation
At 1 September 2022
14,208 
Charge for the year
5,500 
At 31 August 2023
19,708 
Net book value
At 31 August 2023
2,292 
At 31 August 2022
7,792 
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COOL GAS AIR CONDITIONING LTD Notes to the Accounts for the year ended 31 August 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
908 
980 
Other debtors
52,236 
11,991 
53,144 
12,971 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
10,482 
10,482 
Other creditors
- 
1,130 
10,482 
11,612 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
20,625 
28,125 
Obligations under finance leases and hire purchase contracts
6,243 
10,648 
26,868 
38,773 
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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