2023-02-012024-01-312024-01-31false05337317HVAC TECHNICAL SOLUTIONS 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HVAC TECHNICAL SOLUTIONS LTD

Registered Number
05337317
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

HVAC TECHNICAL SOLUTIONS LTD
Company Information
for the year from 1 February 2023 to 31 January 2024

Directors

M Robinson
E Robinson

Registered Address

C/O Stringer Mallard
116 Cardigan Road
Leeds
LS6 3BJ

Registered Number

05337317 (England and Wales)
HVAC TECHNICAL SOLUTIONS LTD
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3218,217252,766
218,217252,766
Current assets
Debtors82,627104,714
Cash at bank and on hand290,917339,455
373,544444,169
Creditors amounts falling due within one year4(73,259)(102,097)
Net current assets (liabilities)300,285342,072
Total assets less current liabilities518,502594,838
Provisions for liabilities5(11,931)(18,841)
Net assets506,571575,997
Capital and reserves
Called up share capital100100
Profit and loss account506,471575,897
Shareholders' funds506,571575,997
The financial statements were approved and authorised for issue by the Board of Directors on 15 October 2024, and are signed on its behalf by:
M Robinson
Director
Registered Company No. 05337317
HVAC TECHNICAL SOLUTIONS LTD
Notes to the Financial Statements
for the year ended 31 January 2024

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.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on tangible fixed assets as follows:

Straight line (years)
Vehicles4
Office Equipment4
2.Average number of employees
The average number of employees including directors is as follows:

20242023
Average number of employees during the year66
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Total

££££
Cost or valuation
At 01 February 23158,56141,804254,879455,244
At 31 January 24158,56141,804254,879455,244
Depreciation and impairment
At 01 February 23-39,616162,862202,478
Charge for year-1,25033,29934,549
At 31 January 24-40,866196,161237,027
Net book value
At 31 January 24158,56193858,718218,217
At 31 January 23158,5612,18892,017252,766
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables47,39958,066
Taxation and social security24,06242,255
Other creditors349326
Accrued liabilities and deferred income1,4491,450
Total73,259102,097
5.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)11,93118,841
Total11,93118,841