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REGISTERED NUMBER: 04584181 (England and Wales)
























Unaudited Financial Statements for the Year Ended 30 April 2024

for

GDK Air Conditioning Limited

GDK Air Conditioning Limited (Registered number: 04584181)

Contents of the Financial Statements
for the Year Ended 30 April 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


GDK Air Conditioning Limited

Company Information
for the Year Ended 30 April 2024







DIRECTOR: D Willey





SECRETARY: Mrs A Willey





REGISTERED OFFICE: 48 Rothschild Drive
Sarisbury Green
Southampton
Hampshire
SO31 7NS





REGISTERED NUMBER: 04584181 (England and Wales)





ACCOUNTANT: JMSolutions
48 Rothschild Drive
Sarisbury Green
Southampton
Hampshire
SO31 7NS

GDK Air Conditioning Limited (Registered number: 04584181)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 21,736 49,497
Investments 6 1,099 1,099
22,835 50,596

CURRENT ASSETS
Stocks 25,745 38,283
Debtors 7 231,118 193,018
Prepayments and accrued income 2,647 1,676
Cash at bank and in hand 491,485 326,856
750,995 559,833
CREDITORS
Amounts falling due within one year 8 248,327 87,844
NET CURRENT ASSETS 502,668 471,989
TOTAL ASSETS LESS CURRENT
LIABILITIES

525,503

522,585

PROVISIONS FOR LIABILITIES 5,345 9,404
NET ASSETS 520,158 513,181

CAPITAL AND RESERVES
Called up share capital 1,050 1,050
Capital redemption reserve (39,452 ) (39,452 )
Retained earnings 558,560 551,583
SHAREHOLDERS' FUNDS 520,158 513,181

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

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

GDK Air Conditioning Limited (Registered number: 04584181)

Balance Sheet - continued
30 April 2024


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 27 August 2024 and were signed by:





D Willey - Director


GDK Air Conditioning Limited (Registered number: 04584181)

Notes to the Financial Statements
for the Year Ended 30 April 2024


1. STATUTORY INFORMATION

GDK 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 represents net invoiced goods/services net of value added tax plus an adjustment for long term contracts.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, has been amortised evenly over the estimated useful life of six years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc - 25% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

GDK Air Conditioning Limited (Registered number: 04584181)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


2. ACCOUNTING POLICIES - continued

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 7 (2023 - 9 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 93,000
AMORTISATION
At 1 May 2023
and 30 April 2024 93,000
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 May 2023 19,605 205,929 225,534
Additions - 340 340
Disposals - (25,295 ) (25,295 )
At 30 April 2024 19,605 180,974 200,579
DEPRECIATION
At 1 May 2023 19,605 156,432 176,037
Charge for year - 25,502 25,502
Eliminated on disposal - (22,696 ) (22,696 )
At 30 April 2024 19,605 159,238 178,843
NET BOOK VALUE
At 30 April 2024 - 21,736 21,736
At 30 April 2023 - 49,497 49,497

GDK Air Conditioning Limited (Registered number: 04584181)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 May 2023
and 30 April 2024 1,099
NET BOOK VALUE
At 30 April 2024 1,099
At 30 April 2023 1,099

7. DEBTORS
30.4.24 30.4.23
£    £   
Amounts falling due within one year:
Trade debtors 231,009 148,495
Amounts recoverable on contract - 32,891
Other debtors - 11,523
231,009 192,909

Amounts falling due after more than one year:
Other debtors 109 109

Aggregate amounts 231,118 193,018

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 199,508 33,335
Taxation and social security 40,606 45,723
Other creditors 8,213 8,786
248,327 87,844

9. ULTIMATE CONTROLLING PARTY

The controlling party is D Willey.