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REGISTERED NUMBER: 05948838 (England and Wales)












Total Cool Refrigeration & Air
Conditioning Ltd

Unaudited Financial Statements

for the Year Ended 31 December 2023






Total Cool Refrigeration & Air
Conditioning Ltd (Registered number: 05948838)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


Total Cool Refrigeration & Air
Conditioning Ltd

Company Information
for the Year Ended 31 December 2023







DIRECTORS: M A Raphael
L Raphael





SECRETARY: M A Raphael





REGISTERED OFFICE: 8a Wingbury Courtyard
Business Village
Leighton Road
Wingrave
Buckinghamshire
HP22 4LW





REGISTERED NUMBER: 05948838 (England and Wales)





ACCOUNTANTS: Clarkson Cleaver & Bowes Limited
8a Wingbury Courtyard
Business Village
Wingrave
Buckinghamshire
HP22 4LW

Total Cool Refrigeration & Air
Conditioning Ltd (Registered number: 05948838)

Balance Sheet
31 December 2023

31/12/23 31/12/22
Notes £    £   
FIXED ASSETS
Tangible assets 4 64,465 85,953

CURRENT ASSETS
Debtors 5 56,360 68,290
Cash at bank 73,957 70,530
130,317 138,820
CREDITORS
Amounts falling due within one
year

6

(84,604

)

(103,166

)
NET CURRENT ASSETS 45,713 35,654
TOTAL ASSETS LESS CURRENT
LIABILITIES

110,178

121,607

CREDITORS
Amounts falling due after more
than one year

7

(42,333

)

(57,648

)

PROVISIONS FOR LIABILITIES 9 (16,116 ) (16,331 )
NET ASSETS 51,729 47,628

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 51,727 47,626
SHAREHOLDERS' FUNDS 51,729 47,628

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

Total Cool Refrigeration & Air
Conditioning Ltd (Registered number: 05948838)

Balance Sheet - continued
31 December 2023


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 26 September 2024 and were signed on its behalf by:




M A Raphael - Director



L Raphael - Director


Total Cool Refrigeration & Air
Conditioning Ltd (Registered number: 05948838)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Total Cool Refrigeration & Air Conditioning Ltd 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 sales of goods and services, excluding value added tax.

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% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 33.33% straight line

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement.

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 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 and that are expected to apply to the reversal of the timing difference.

Current or deferred taxation liabilities are not discounted.

Pension costs and other post-retirement benefits
The pension costs charged in the financial statements represent the contributions payable by the company for the year.


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

Assets acquired under hire purchase are capitalised and any finance obtained is shown under creditors due inside / outside one year. Interest is charged to the profit and loss account on a straight line basis across the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

Total Cool Refrigeration & Air
Conditioning Ltd (Registered number: 05948838)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 January 2023
and 31 December 2023 4,771 112,991 5,887 123,649
DEPRECIATION
At 1 January 2023 4,430 27,379 5,887 37,696
Charge for year 85 21,403 - 21,488
At 31 December 2023 4,515 48,782 5,887 59,184
NET BOOK VALUE
At 31 December 2023 256 64,209 - 64,465
At 31 December 2022 341 85,612 - 85,953

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/23 31/12/22
£    £   
Trade debtors 48,758 48,118
Other debtors 7,602 20,172
56,360 68,290

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/23 31/12/22
£    £   
Hire purchase contracts (see note 8)
15,316

15,316
Trade creditors 43,989 76,572
Taxation and social security 25,078 10,016
Other creditors 221 1,262
84,604 103,166

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31/12/23 31/12/22
£    £   
Hire purchase contracts (see note 8)
42,333

57,648

Total Cool Refrigeration & Air
Conditioning Ltd (Registered number: 05948838)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

8. LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

31/12/23 31/12/22
£    £   
Net obligations repayable:
Within one year 15,316 15,316
Between one and five years 42,333 57,648
57,649 72,964

9. PROVISIONS FOR LIABILITIES
31/12/23 31/12/22
£    £   
Deferred tax 16,116 16,331

Deferred
tax
£   
Balance at 1 January 2023 16,331
Provided during year (215 )
Balance at 31 December 2023 16,116