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REGISTERED NUMBER: 10149671 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Heidi Air Conditioning Limited

Heidi Air Conditioning Limited (Registered number: 10149671)

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


Heidi Air Conditioning Limited

Company Information
for the year ended 30 April 2024







DIRECTOR: J M Mundinano





REGISTERED OFFICE: Unit 1 Coln Park
Andoversford Industrial Estate
Andoversford
Cheltenham
Gloucestershire
GL54 4HJ





REGISTERED NUMBER: 10149671 (England and Wales)





ACCOUNTANTS: Tayabali Tomlin
Chartered Accountants
Kenton House
Oxford Street
Moreton-in-Marsh
Gloucestershire
GL56 0LA

Heidi Air Conditioning Limited (Registered number: 10149671)

Balance Sheet
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 16,300 9,500
Tangible assets 5 46,300 32,016
Investments 6 10,564 -
73,164 41,516

CURRENT ASSETS
Stocks 4,407 20,000
Debtors 7 101,385 93,372
Cash at bank 18,121 6,376
123,913 119,748
CREDITORS
Amounts falling due within one year 8 52,539 64,116
NET CURRENT ASSETS 71,374 55,632
TOTAL ASSETS LESS CURRENT
LIABILITIES

144,538

97,148

CREDITORS
Amounts falling due after more than one
year

9

(33,458

)

(24,419

)

PROVISIONS FOR LIABILITIES (3,881 ) -
NET ASSETS 107,199 72,729

Heidi Air Conditioning Limited (Registered number: 10149671)

Balance Sheet - continued
30 April 2024

2024 2023
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 20 20
Retained earnings 107,179 72,709
107,199 72,729

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.

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:





J M Mundinano - Director


Heidi Air Conditioning Limited (Registered number: 10149671)

Notes to the Financial Statements
for the year ended 30 April 2024


1. STATUTORY INFORMATION

Heidi 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.

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.

Software and website is being amortised evenly over its estimated useful life of four years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 15% on cost
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on 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.

Heidi Air Conditioning Limited (Registered number: 10149671)

Notes to the Financial Statements - continued
for the year ended 30 April 2024


2. ACCOUNTING POLICIES - continued

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 4 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 May 2023 9,500
Additions 15,400
At 30 April 2024 24,900
AMORTISATION
Charge for year 8,600
At 30 April 2024 8,600
NET BOOK VALUE
At 30 April 2024 16,300
At 30 April 2023 9,500

Heidi Air Conditioning Limited (Registered number: 10149671)

Notes to the Financial Statements - continued
for the year ended 30 April 2024


5. TANGIBLE FIXED ASSETS
Improvements
to Plant and Motor Computer
property machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 May 2023 3,950 50,786 - 9,477 64,213
Additions 16,156 693 27,525 - 44,374
Disposals - (28,083 ) - - (28,083 )
At 30 April 2024 20,106 23,396 27,525 9,477 80,504
DEPRECIATION
At 1 May 2023 593 27,573 - 4,031 32,197
Charge for year 3,016 2,027 6,881 2,369 14,293
Eliminated on disposal - (12,286 ) - - (12,286 )
At 30 April 2024 3,609 17,314 6,881 6,400 34,204
NET BOOK VALUE
At 30 April 2024 16,497 6,082 20,644 3,077 46,300
At 30 April 2023 3,357 23,213 - 5,446 32,016

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
Additions 10,564
At 30 April 2024 10,564
NET BOOK VALUE
At 30 April 2024 10,564

Heidi Air Conditioning Limited (Registered number: 10149671)

Notes to the Financial Statements - continued
for the year ended 30 April 2024


7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 6,174 5,311
Other debtors 95,211 88,061
101,385 93,372

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 7,979 8,000
Hire purchase contracts 4,045 7,313
Trade creditors 7,771 10,329
Taxation and social security 17,621 12,750
Other creditors 15,123 25,724
52,539 64,116

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Bank loans 8,938 16,667
Hire purchase contracts 24,520 7,752
33,458 24,419

10. RELATED PARTY DISCLOSURES

Included within creditors: amounts falling due within one year is a director's current account in the sum of £367 (2023: £7,791). The account is unsecured, interest free and carries no fixed date of repayment.