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REGISTERED NUMBER: 07494377 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1ST FEBRUARY 2024 TO 31ST OCTOBER 2024

FOR

FRIGERAIR TRAINING LTD

FRIGERAIR TRAINING LTD (REGISTERED NUMBER: 07494377)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1ST FEBRUARY 2024 TO 31ST OCTOBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


FRIGERAIR TRAINING LTD

COMPANY INFORMATION
FOR THE PERIOD 1ST FEBRUARY 2024 TO 31ST OCTOBER 2024







DIRECTOR: Mr M R Hart





REGISTERED OFFICE: Unit 7, The Enterprise Centre
Revenge Road
Lordswood
Kent
ME5 8UD





REGISTERED NUMBER: 07494377 (England and Wales)





ACCOUNTANTS: Stephen Hill Partnership Limited
139-141 Watling Street
Gillingham
Kent
ME7 2YY

FRIGERAIR TRAINING LTD (REGISTERED NUMBER: 07494377)

BALANCE SHEET
31ST OCTOBER 2024

31.10.24 31.1.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 354

CURRENT ASSETS
Debtors 5 2,434 16,182
Cash at bank 27,879 39,746
30,313 55,928
CREDITORS
Amounts falling due within one year 6 29,450 8,580
NET CURRENT ASSETS 863 47,348
TOTAL ASSETS LESS CURRENT
LIABILITIES

863

47,702

PROVISIONS FOR LIABILITIES - 67
NET ASSETS 863 47,635

CAPITAL AND RESERVES
Called up share capital 101 101
Retained earnings 762 47,534
863 47,635

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st October 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st October 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 25th November 2024 and were signed by:



Mr M R Hart - Director


FRIGERAIR TRAINING LTD (REGISTERED NUMBER: 07494377)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1ST FEBRUARY 2024 TO 31ST OCTOBER 2024

1. STATUTORY INFORMATION

Frigerair Training 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and 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 - 20% on cost
Motor vehicles - 20% on cost
Computer equipment - 33% on cost

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying value amount and are recognised in the Income Statement.

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

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.


FRIGERAIR TRAINING LTD (REGISTERED NUMBER: 07494377)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1ST FEBRUARY 2024 TO 31ST OCTOBER 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
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 by the period end and that are expected to apply to the reversal of the timing difference.

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.

Debtors
Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions.

Creditors
Short term creditors are measured at the transaction price.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2024 - NIL).

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1st February 2024 258 11,995 550 12,803
Additions - 11,795 - 11,795
Disposals (258 ) (23,790 ) (550 ) (24,598 )
At 31st October 2024 - - - -
DEPRECIATION
At 1st February 2024 206 11,995 248 12,449
Eliminated on disposal (206 ) (11,995 ) (248 ) (12,449 )
At 31st October 2024 - - - -
NET BOOK VALUE
At 31st October 2024 - - - -
At 31st January 2024 52 - 302 354

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.1.24
£    £   
Trade debtors - 5,635
Other debtors 2,434 10,547
2,434 16,182

FRIGERAIR TRAINING LTD (REGISTERED NUMBER: 07494377)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1ST FEBRUARY 2024 TO 31ST OCTOBER 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.1.24
£    £   
Trade creditors 37 1,494
Taxation and social security - 6,244
Other creditors 29,413 842
29,450 8,580