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Registered Number: 03997708
England and Wales

 

 

 

HOT & COLD INSTALLATIONS LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 June 2023

End date: 31 May 2024
Directors L Hanmore
J Hanmore
Registered Number 03997708
Registered Office 6 Tadworth Parade
Hornchurch
Essex
RM12 5AS
Accountants Versa Tax Solutions Ltd
9 Corbets Tey Road
Upminster
Essex
RM14 2AP
1
Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 31 May 2024.
Directors
The directors who served the company throughout the year were as follows:
L Hanmore
J Hanmore
Statement of directors' responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the directors are required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:


----------------------------------
L Hanmore
Director

Date approved: 16 October 2024
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 May 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Versa Tax Solutions Ltd
31 May 2024



....................................................
Versa Tax Solutions Ltd
9 Corbets Tey Road
Upminster
Essex
RM14 2AP
16 October 2024
3
 
 
Notes
 
2024
£
  2023
£
Turnover 104,347    108,295 
Cost of sales (35,646)   (35,747)
Gross profit 68,701    72,548 
Selling and distribution costs   (43,695)
Administrative expenses (61,163)   (63,121)
Other operating income   7,000 
Operating profit/(loss) 7,538    (27,268)
Interest payable and similar charges (1,087)  
Profit/(Loss) on ordinary activities before taxation 6,451    (27,268)
Tax on profit on ordinary activities  
Profit/(Loss) for the financial year 6,451    (27,268)
 
4
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 19,452    25,725 
19,452    25,725 
Current assets      
Debtors 4 28,129    31,501 
Cash at bank and in hand 29,960    24,338 
58,089    55,839 
Creditors: amount falling due within one year 5 (60,158)   (70,631)
Net current assets (2,069)   (14,792)
 
Total assets less current liabilities 17,383    10,933 
Net assets 17,383    10,933 
 

Capital and reserves
     
Called up share capital 6 100    100 
Profit and loss account 17,283    10,833 
Shareholders' funds 17,383    10,933 
 


For the year ended 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 16 October 2024 and were signed on its behalf by:


-------------------------------
L Hanmore
Director
5
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 June 2022 100  38,101  38,201 
Profit for the year (27,268) (27,268)
Total comprehensive income for the year (27,268) (27,268)
Total investments by and distributions to owners
At 31 May 2023 100  10,833  10,933 
At 01 June 2023 100  10,832  10,932 
Profit for the year 6,451  6,451 
Total comprehensive income for the year 6,451  6,451 
Total investments by and distributions to owners
At 31 May 2024 100  17,283  17,383 
6
General Information
HOT & COLD INSTALLATIONS LTD is a private company, limited by shares, registered in England and Wales, registration number 03997708, registration address 6 Tadworth Parade, Hornchurch, Essex, RM12 5AS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 20% Reducing Balance
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 June 2023 14,183    75,141      89,324 
Additions     199    199 
Disposals      
At 31 May 2024 14,183    75,141    199    89,523 
Depreciation
At 01 June 2023 14,089    49,510      63,599 
Charge for year 24    6,408    40    6,472 
On disposals      
At 31 May 2024 14,113    55,918    40    70,071 
Net book values
Closing balance as at 31 May 2024 70    19,223    159    19,452 
Opening balance as at 01 June 2023 94    25,631      25,725 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 9,713    9,713 
VAT 18,416    21,789 
28,129    31,502 

4.

Debtors: amounts falling due after one year

2024
£
  2023
£
Trade Debtors   (1)
  (1)

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 21,715    5,706 
Corporation Tax   3,346 
PAYE & Social Security   88 
Accrued Expenses 1,250    1,250 
Obligations under HP/Financial Leases 3,657    26,058 
Directors' Current Accounts 33,536    34,183 
60,158    70,631 

6.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

7