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Company Registration No. 11486557 (England and Wales)
T AND K HVAC LTD Unaudited accounts for the year ended 31 July 2024
T AND K HVAC LTD Unaudited accounts Contents
Page
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T AND K HVAC LTD Company Information for the year ended 31 July 2024
Director
MR THOMAS KIRK
Company Number
11486557 (England and Wales)
Registered Office
40 Shinglewell Road Erith Kent DA8 1NE
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T AND K HVAC LTD Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
49,535 
38,601 
Current assets
Debtors
144,884 
117,237 
Cash at bank and in hand
92,605 
51,649 
237,489 
168,886 
Creditors: amounts falling due within one year
(101,996)
(74,254)
Net current assets
135,493 
94,632 
Total assets less current liabilities
185,028 
133,233 
Creditors: amounts falling due after more than one year
(29,724)
(23,793)
Provisions for liabilities
Deferred tax
(12,384)
- 
Net assets
142,920 
109,440 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
142,919 
109,439 
Shareholders' funds
142,920 
109,440 
For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 January 2025 and were signed on its behalf by
MR THOMAS KIRK Director Company Registration No. 11486557
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T AND K HVAC LTD Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
T AND K HVAC LTD is a private company, limited by shares, registered in England and Wales, registration number 11486557. The registered office is 40 Shinglewell Road, Erith, Kent, DA8 1NE.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 July 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 August 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Straight Line
Motor vehicles
25% Straight Line
Fixtures & fittings
25% Straight Line
Computer equipment
25% Straight Line
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 August 2023
1,753 
49,839 
600 
3,144 
55,336 
Additions
- 
30,489 
916 
1,835 
33,240 
At 31 July 2024
1,753 
80,328 
1,516 
4,979 
88,576 
Depreciation
At 1 August 2023
938 
14,023 
450 
1,324 
16,735 
Charge for the year
438 
20,082 
379 
1,407 
22,306 
At 31 July 2024
1,376 
34,105 
829 
2,731 
39,041 
Net book value
At 31 July 2024
377 
46,223 
687 
2,248 
49,535 
At 31 July 2023
815 
35,816 
150 
1,820 
38,601 
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T AND K HVAC LTD Notes to the Accounts for the year ended 31 July 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
5,586 
14,982 
Trade debtors
104,130 
73,898 
Other debtors
35,168 
28,357 
144,884 
117,237 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
15,139 
9,873 
Trade creditors
61,326 
46,611 
Taxes and social security
30,127 
4,596 
Other creditors
2,065 
- 
Loans from directors
(6,661)
13,174 
101,996 
74,254 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
29,724 
23,793 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Director Loan Account
- 
6,661 
- 
6,661 
- 
6,661 
- 
6,661 
At 31ST July 2024 the directors owed T and K HVAC Ltd £6,661 (2023 £0). There are no terms attached to the loans provided to the directors and they have been provided by the company interest free
9
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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