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Registered number: 13499407
Sub-Cool Service And Maintenance Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13499407
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 36,438 26,614
36,438 26,614
CURRENT ASSETS
Debtors 5 24,835 -
Cash at bank and in hand 28,953 12,342
53,788 12,342
Creditors: Amounts Falling Due Within One Year 6 (52,367 ) (30,684 )
NET CURRENT ASSETS (LIABILITIES) 1,421 (18,342 )
TOTAL ASSETS LESS CURRENT LIABILITIES 37,859 8,272
Creditors: Amounts Falling Due After More Than One Year 7 (18,190 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,923 ) -
NET ASSETS 12,746 8,272
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 12,646 8,172
SHAREHOLDERS' FUNDS 12,746 8,272
Page 1
Page 2
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Luke Kisko
Director
19/09/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Sub-Cool Service And Maintenance Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13499407 . The registered office is 23 High Street, Bagshot, Surrey, GU19 5AF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Not depreciated
Motor Vehicles 20% straight line
Computer Equipment 25% straight line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2023 11,050 25,000 752 36,802
Additions - 31,265 - 31,265
Disposals - (25,000 ) - (25,000 )
As at 31 March 2024 11,050 31,265 752 43,067
Depreciation
As at 1 April 2023 - 10,000 188 10,188
Provided during the period - 6,253 188 6,441
Disposals - (10,000 ) - (10,000 )
As at 31 March 2024 - 6,253 376 6,629
Net Book Value
As at 31 March 2024 11,050 25,012 376 36,438
As at 1 April 2023 11,050 15,000 564 26,614
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 13,748 -
Amounts owed by associates 11,087 -
24,835 -
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 16,541 15,326
HP Loan 8,136 -
Corporation tax 838 9,462
Other taxes and social security 13,210 733
VAT 12,084 3,968
Accruals 930 1,150
Director's loan account 628 45
52,367 30,684
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
HP Loan due after 1 year 18,190 -
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4