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REGISTERED NUMBER: 06950973 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

MARK HUMPHRIS REFRIGERATION & AIR
CONDITIONING LTD

MARK HUMPHRIS REFRIGERATION & AIR
CONDITIONING LTD (REGISTERED NUMBER: 06950973)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MARK HUMPHRIS REFRIGERATION & AIR
CONDITIONING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: Mr M Humphris
Mrs M Humphris





REGISTERED OFFICE: 48 Fernhill Road
Begbroke
Kidlington
Oxon
OX5 1RR





REGISTERED NUMBER: 06950973 (England and Wales)





ACCOUNTANTS: R Firkin Accountancy Services Ltd
98 The Moors
Kidlington
Oxfordshire
OX5 2AG

MARK HUMPHRIS REFRIGERATION & AIR
CONDITIONING LTD (REGISTERED NUMBER: 06950973)

BALANCE SHEET
31 MARCH 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 50,932 57,042
50,932 57,042

CURRENT ASSETS
Stocks 6,000 5,000
Debtors 6 39,258 38,790
Cash at bank 5,967 7,255
51,225 51,045
CREDITORS
Amounts falling due within one year 7 101,584 60,854
NET CURRENT LIABILITIES (50,359 ) (9,809 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

573

47,233

CREDITORS
Amounts falling due after more than one
year

8

27,567

42,597
NET (LIABILITIES)/ASSETS (26,994 ) 4,636

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (27,094 ) 4,536
SHAREHOLDERS' FUNDS (26,994 ) 4,636

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

MARK HUMPHRIS REFRIGERATION & AIR
CONDITIONING LTD (REGISTERED NUMBER: 06950973)

BALANCE SHEET - continued
31 MARCH 2024


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 28 November 2024 and were signed on its behalf by:





Mr M Humphris - Director


MARK HUMPHRIS REFRIGERATION & AIR
CONDITIONING LTD (REGISTERED NUMBER: 06950973)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

Mark Humphris 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year 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.

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 year 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

MARK HUMPHRIS REFRIGERATION & AIR
CONDITIONING LTD (REGISTERED NUMBER: 06950973)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - 4 ).

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 30,000
AMORTISATION
At 1 April 2023
and 31 March 2024 30,000
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2023
and 31 March 2024 34,446 65,731 100,177
DEPRECIATION
At 1 April 2023 - 43,135 43,135
Charge for year - 6,110 6,110
At 31 March 2024 - 49,245 49,245
NET BOOK VALUE
At 31 March 2024 34,446 16,486 50,932
At 31 March 2023 34,446 22,596 57,042

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 39,258 38,790

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 5,030 5,031
Taxation and social security 4,460 9,206
Other creditors 82,094 36,617
101,584 60,854

MARK HUMPHRIS REFRIGERATION & AIR
CONDITIONING LTD (REGISTERED NUMBER: 06950973)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£    £   
Bank loans 12,500 22,500
Hire purchase contracts 15,067 20,097
27,567 42,597