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REGISTERED NUMBER: SC246160 (Scotland)













Unaudited Financial Statements

for the Year Ended 30 April 2024

for

CENTRAL AIR CONDITIONING LTD

CENTRAL AIR CONDITIONING LTD (REGISTERED NUMBER: SC246160)






Contents of the Financial Statements
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CENTRAL AIR CONDITIONING LTD

Company Information
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: A G Callaghan
Mrs E Callaghan





REGISTERED OFFICE: 6th Floor, Gordon Chambers
90 Mitchell Street
Glasgow
G1 3NQ





REGISTERED NUMBER: SC246160 (Scotland)





ACCOUNTANTS: BK Plus Ltd
6th Floor
Gordon Chambers
90 Mitchell Street
Glasgow
Lanarkshire
G1 3NQ

CENTRAL AIR CONDITIONING LTD (REGISTERED NUMBER: SC246160)

Balance Sheet
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 60,206 79,831

CURRENT ASSETS
Debtors 5 141,803 77,222
Cash at bank and in hand 2,745 76,136
144,548 153,358
CREDITORS
Amounts falling due within one year 6 123,085 121,847
NET CURRENT ASSETS 21,463 31,511
TOTAL ASSETS LESS CURRENT
LIABILITIES

81,669

111,342

CREDITORS
Amounts falling due after more than one
year

7

(17,653

)

(41,243

)

PROVISIONS FOR LIABILITIES (11,439 ) (15,168 )
NET ASSETS 52,577 54,931

CAPITAL AND RESERVES
Called up share capital 102 102
Retained earnings 52,475 54,829
SHAREHOLDERS' FUNDS 52,577 54,931

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.

CENTRAL AIR CONDITIONING LTD (REGISTERED NUMBER: SC246160)

Balance Sheet - 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 28 January 2025 and were signed on its behalf by:





A G Callaghan - Director


CENTRAL AIR CONDITIONING LTD (REGISTERED NUMBER: SC246160)

Notes to the Financial Statements
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

Central Air Conditioning Ltd is a private company, limited by shares , registered in Scotland. 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 derived from the provision of goods and services which fall within the company's ordinary activities and is stated net of Value Added Tax. Revenue is recognised on despatch of goods.

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 - 25% on a reducing balance basis
Motor vehicles - 25% on a reducing balance basis
Computer equipment - 33% on a straight line basis

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.

CENTRAL AIR CONDITIONING LTD (REGISTERED NUMBER: SC246160)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 APRIL 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 8 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 May 2023 1,593 111,674 7,651 120,918
Additions - - 375 375
At 30 April 2024 1,593 111,674 8,026 121,293
DEPRECIATION
At 1 May 2023 1,473 32,247 7,367 41,087
Charge for year 30 19,857 113 20,000
At 30 April 2024 1,503 52,104 7,480 61,087
NET BOOK VALUE
At 30 April 2024 90 59,570 546 60,206
At 30 April 2023 120 79,427 284 79,831

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 135,734 77,222
Other debtors 6,069 -
141,803 77,222

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 6,600 6,600
Hire purchase contracts 17,739 19,295
Trade creditors 71,450 52,934
Taxation and social security 9,040 39,484
Other creditors 18,256 3,534
123,085 121,847

CENTRAL AIR CONDITIONING LTD (REGISTERED NUMBER: SC246160)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 APRIL 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Bank loans 6,049 11,900
Hire purchase contracts 11,604 29,343
17,653 41,243