2023-02-012023-12-312023-12-31false13134291CLIMATE HORIZONS LTD2024-09-2474901iso4217:GBPxbrli:pure131342912023-02-01131342912023-12-31131342912023-02-012023-12-31131342912022-02-01131342912023-01-31131342912022-02-012023-01-3113134291bus:SmallEntities2023-02-012023-12-3113134291bus:AuditExempt-NoAccountantsReport2023-02-012023-12-3113134291bus:AbridgedAccounts2023-02-012023-12-3113134291bus:PrivateLimitedCompanyLtd2023-02-012023-12-3113134291core:WithinOneYear2023-12-3113134291core:AfterOneYear2023-12-3113134291core:WithinOneYear2023-01-3113134291core:AfterOneYear2023-01-3113134291core:ShareCapital2023-12-3113134291core:SharePremium2023-12-3113134291core:RevaluationReserve2023-12-3113134291core:OtherReservesSubtotal2023-12-3113134291core:RetainedEarningsAccumulatedLosses2023-12-3113134291core:ShareCapital2023-01-3113134291core:SharePremium2023-01-3113134291core:RevaluationReserve2023-01-3113134291core:OtherReservesSubtotal2023-01-3113134291core:RetainedEarningsAccumulatedLosses2023-01-3113134291core:LandBuildings2023-12-3113134291core:PlantMachinery2023-12-3113134291core:Vehicles2023-12-3113134291core:FurnitureFittings2023-12-3113134291core:OfficeEquipment2023-12-3113134291core:NetGoodwill2023-12-3113134291core:IntangibleAssetsOtherThanGoodwill2023-12-3113134291core:ListedExchangeTraded2023-12-3113134291core:UnlistedNon-exchangeTraded2023-12-3113134291core:LandBuildings2023-01-3113134291core:PlantMachinery2023-01-3113134291core:Vehicles2023-01-3113134291core:FurnitureFittings2023-01-3113134291core:OfficeEquipment2023-01-3113134291core:NetGoodwill2023-01-3113134291core:IntangibleAssetsOtherThanGoodwill2023-01-3113134291core:ListedExchangeTraded2023-01-3113134291core:UnlistedNon-exchangeTraded2023-01-3113134291core:LandBuildings2023-02-012023-12-3113134291core:PlantMachinery2023-02-012023-12-3113134291core:Vehicles2023-02-012023-12-3113134291core:FurnitureFittings2023-02-012023-12-3113134291core:OfficeEquipment2023-02-012023-12-3113134291core:NetGoodwill2023-02-012023-12-3113134291core:IntangibleAssetsOtherThanGoodwill2023-02-012023-12-3113134291core:ListedExchangeTraded2023-02-012023-12-3113134291core:UnlistedNon-exchangeTraded2023-02-012023-12-3113134291core:MoreThanFiveYears2023-02-012023-12-3113134291core:Non-currentFinancialInstruments2023-12-3113134291core:Non-currentFinancialInstruments2023-01-3113134291dpl:CostSales2023-02-012023-12-3113134291dpl:DistributionCosts2023-02-012023-12-3113134291core:LandBuildings2023-02-012023-12-3113134291core:PlantMachinery2023-02-012023-12-3113134291core:Vehicles2023-02-012023-12-3113134291core:FurnitureFittings2023-02-012023-12-3113134291core:OfficeEquipment2023-02-012023-12-3113134291dpl:AdministrativeExpenses2023-02-012023-12-3113134291core:NetGoodwill2023-02-012023-12-3113134291core:IntangibleAssetsOtherThanGoodwill2023-02-012023-12-3113134291dpl:GroupUndertakings2023-02-012023-12-3113134291dpl:ParticipatingInterests2023-02-012023-12-3113134291dpl:GroupUndertakingscore:ListedExchangeTraded2023-02-012023-12-3113134291core:ListedExchangeTraded2023-02-012023-12-3113134291dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-02-012023-12-3113134291core:UnlistedNon-exchangeTraded2023-02-012023-12-3113134291dpl:CostSales2022-02-012023-01-3113134291dpl:DistributionCosts2022-02-012023-01-3113134291core:LandBuildings2022-02-012023-01-3113134291core:PlantMachinery2022-02-012023-01-3113134291core:Vehicles2022-02-012023-01-3113134291core:FurnitureFittings2022-02-012023-01-3113134291core:OfficeEquipment2022-02-012023-01-3113134291dpl:AdministrativeExpenses2022-02-012023-01-3113134291core:NetGoodwill2022-02-012023-01-3113134291core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3113134291dpl:GroupUndertakings2022-02-012023-01-3113134291dpl:ParticipatingInterests2022-02-012023-01-3113134291dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-012023-01-3113134291core:ListedExchangeTraded2022-02-012023-01-3113134291dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-012023-01-3113134291core:UnlistedNon-exchangeTraded2022-02-012023-01-3113134291core:NetGoodwill2023-12-3113134291core:IntangibleAssetsOtherThanGoodwill2023-12-3113134291core:LandBuildings2023-12-3113134291core:PlantMachinery2023-12-3113134291core:Vehicles2023-12-3113134291core:FurnitureFittings2023-12-3113134291core:OfficeEquipment2023-12-3113134291core:AfterOneYear2023-12-3113134291core:WithinOneYear2023-12-3113134291core:ListedExchangeTraded2023-12-3113134291core:UnlistedNon-exchangeTraded2023-12-3113134291core:ShareCapital2023-12-3113134291core:SharePremium2023-12-3113134291core:RevaluationReserve2023-12-3113134291core:OtherReservesSubtotal2023-12-3113134291core:RetainedEarningsAccumulatedLosses2023-12-3113134291core:NetGoodwill2023-01-3113134291core:IntangibleAssetsOtherThanGoodwill2023-01-3113134291core:LandBuildings2023-01-3113134291core:PlantMachinery2023-01-3113134291core:Vehicles2023-01-3113134291core:FurnitureFittings2023-01-3113134291core:OfficeEquipment2023-01-3113134291core:AfterOneYear2023-01-3113134291core:WithinOneYear2023-01-3113134291core:ListedExchangeTraded2023-01-3113134291core:UnlistedNon-exchangeTraded2023-01-3113134291core:ShareCapital2023-01-3113134291core:SharePremium2023-01-3113134291core:RevaluationReserve2023-01-3113134291core:OtherReservesSubtotal2023-01-3113134291core:RetainedEarningsAccumulatedLosses2023-01-3113134291core:NetGoodwill2022-02-0113134291core:IntangibleAssetsOtherThanGoodwill2022-02-0113134291core:LandBuildings2022-02-0113134291core:PlantMachinery2022-02-0113134291core:Vehicles2022-02-0113134291core:FurnitureFittings2022-02-0113134291core:OfficeEquipment2022-02-0113134291core:AfterOneYear2022-02-0113134291core:WithinOneYear2022-02-0113134291core:ListedExchangeTraded2022-02-0113134291core:UnlistedNon-exchangeTraded2022-02-0113134291core:ShareCapital2022-02-0113134291core:SharePremium2022-02-0113134291core:RevaluationReserve2022-02-0113134291core:OtherReservesSubtotal2022-02-0113134291core:RetainedEarningsAccumulatedLosses2022-02-0113134291core:AfterOneYear2023-02-012023-12-3113134291core:WithinOneYear2023-02-012023-12-3113134291core:Non-currentFinancialInstrumentscore:CostValuation2023-02-012023-12-3113134291core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-02-012023-12-3113134291core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-02-012023-12-3113134291core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-02-012023-12-3113134291core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-02-012023-12-3113134291core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-02-012023-12-3113134291core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-02-012023-12-3113134291core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-02-012023-12-3113134291core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-02-012023-12-3113134291core:Non-currentFinancialInstrumentscore:CostValuation2023-12-3113134291core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-3113134291core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-3113134291core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-3113134291core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-3113134291core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-3113134291core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-3113134291core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-3113134291core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-3113134291core:Non-currentFinancialInstrumentscore:CostValuation2023-01-3113134291core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-01-3113134291core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-01-3113134291core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-01-3113134291core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-01-3113134291core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-01-3113134291core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-01-3113134291core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-01-3113134291core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-01-3113134291bus:Director12023-02-012023-12-3113134291bus:Director22023-02-012023-12-31

CLIMATE HORIZONS LTD

Registered Number
13134291
(England and Wales)

Unaudited Financial Statements for the Period ended
31 December 2023

CLIMATE HORIZONS LTD
Company Information
for the period from 1 February 2023 to 31 December 2023

Directors

DANE, Anthony James
ROSSI, Maia Chiara

Registered Address

Unit 1 Pearl Assurance House
Elbow Lane
Tavistock
PL19 0BG

Registered Number

13134291 (England and Wales)
CLIMATE HORIZONS LTD
Balance Sheet as at
31 December 2023

Notes

31 Dec 2023

31 Jan 2023

£

£

£

£

Fixed assets
Tangible assets3818-
818-
Current assets
Debtors416,1286,728
Cash at bank and on hand6,39829
22,5266,757
Creditors amounts falling due within one year5(23,012)(6,662)
Net current assets (liabilities)(486)95
Total assets less current liabilities33295
Net assets33295
Capital and reserves
Called up share capital22
Profit and loss account33093
Shareholders' funds33295
The financial statements were approved and authorised for issue by the Board of Directors on 24 September 2024, and are signed on its behalf by:
ROSSI, Maia Chiara
Director
Registered Company No. 13134291
CLIMATE HORIZONS LTD
Notes to the Financial Statements
for the period ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
2.Average number of employees

20232023
Average number of employees during the year21
3.Tangible fixed assets

Total

£
Cost or valuation
Additions962
At 31 December 23962
Depreciation and impairment
Charge for year144
At 31 December 23144
Net book value
At 31 December 23818
At 31 January 23-
4.Debtors: amounts due within one year

2023

2023

££
Other debtors16,1286,728
Total16,1286,728
5.Creditors: amounts due within one year

2023

2023

££
Taxation and social security22,2565,942
Accrued liabilities and deferred income756720
Total23,0126,662