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REGISTERED NUMBER: 04123258 (England and Wales)







Unaudited Financial Statements

for the Year Ended 30 April 2024

for

Total Environmental Kooling Limited

Total Environmental Kooling Limited (Registered number: 04123258)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Total Environmental Kooling Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: Mrs R J Putnam
Mrs P M Windsor





SECRETARY: Mrs R J Putnam





REGISTERED OFFICE: Suite 1
Liberty House
South Liberty Lane
Bristol
BS3 2ST





REGISTERED NUMBER: 04123258 (England and Wales)





ACCOUNTANTS: Stanley Joseph Limited
Chartered Accountants
Suite 1
Liberty House
South Liberty Lane
Bristol
BS3 2ST

Total Environmental Kooling Limited (Registered number: 04123258)

Statement of Financial Position
30 April 2024

30.4.24 30.4.23
Notes £    £   
CURRENT ASSETS
Debtors 4 173,424 228,224
Cash at bank 83,960 19,984
257,384 248,208
CREDITORS
Amounts falling due within one year 5 107,073 50,935
NET CURRENT ASSETS 150,311 197,273
TOTAL ASSETS LESS CURRENT
LIABILITIES

150,311

197,273

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 6 150,211 197,173
SHAREHOLDERS' FUNDS 150,311 197,273

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

Total Environmental Kooling Limited (Registered number: 04123258)

Statement of Financial Position - continued
30 April 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 7 January 2025 and were signed on its behalf by:





Mrs R J Putnam - Director


Total Environmental Kooling Limited (Registered number: 04123258)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Total Environmental Kooling Limited 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 represents the amounts receivable, excluding VAT and trade discounts, by the company for goods and services provided during the year. All transactions arose in the United Kingdom.

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

Financial instruments
The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like cash and bank balances, trade debtors and creditors, bank overdrafts, finance leases and hire purchase contracts and loans to or from related parties.

A financial asset or financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments.

Debt instruments are subsequently measured at amortised cost.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in the profit and loss immediately.

Any reversals of impairment are recognised in the profit and loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.


Total Environmental Kooling Limited (Registered number: 04123258)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued
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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 58,994 39,904
TEK Property Services 104,930 178,820
Prepayments 9,500 9,500
173,424 228,224

Total Environmental Kooling Limited (Registered number: 04123258)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 91,299 33,506
Social security and other taxes 6,006 6,269
VAT 1,500 5,599
Other creditors 4,790 4,000
Pension creditor 3,328 2
Accrued expenses 150 1,559
107,073 50,935

6. RESERVES
Retained
earnings
£   

At 1 May 2023 197,173
Deficit for the year (23,962 )
Dividends (23,000 )
At 30 April 2024 150,211

7. RELATED PARTY DISCLOSURES

During the year, total dividends of £19,000 (2023 - £39,600) were paid to the directors .

Total Environmental Kooling Limited (Registered number: 04123258)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

7. RELATED PARTY DISCLOSURES - continued

During the year the company entered into the following related party transactions:

Mrs P Windsor - Director

20242023

Rent paid for office4,2004,200

Capital introduced/(Withdrawn)-8,413

At the balance sheet date the amount due to the director was £Nil (2023 - £Nil)


Mrs R Putnam - Director

20242023

Rent paid for office4,2004,200

Capital introduced/(Withdrawn)-(2,960)

At the balance sheet date the amount due to the director was £Nil (2023 - £Nil).


Tek Property Services - A partnership in which the directors are partners:

20242023

Recharged expenses28,47827,908

At the balance sheet date the amount due from the partnership was £104,930 (2023 - £178,820)

8. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs P M Windsor.