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REGISTERED NUMBER: 07248826 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2024

for

Haydn Case Air Conditioning Ltd

Haydn Case Air Conditioning Ltd (Registered number: 07248826)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Haydn Case Air Conditioning Ltd

Company Information
for the Year Ended 31 May 2024







DIRECTORS: H Ezard
Miss R Lynsdale





SECRETARY:





REGISTERED OFFICE: 49 Southgate
Urmston
Manchester
M41 9EQ





REGISTERED NUMBER: 07248826 (England and Wales)





ACCOUNTANTS: Bloomfield's Accountants
Bloomfield Court
76 Factory Street West
Atherton
Manchester
Greater Manchester
M46 0EF

Haydn Case Air Conditioning Ltd (Registered number: 07248826)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 100,459 137,901
Investment property 5 265,020 265,020
365,479 402,921

CURRENT ASSETS
Debtors 6 55,276 115,621
Cash at bank 520,765 468,308
576,041 583,929
CREDITORS
Amounts falling due within one year 7 97,740 116,189
NET CURRENT ASSETS 478,301 467,740
TOTAL ASSETS LESS CURRENT
LIABILITIES

843,780

870,661

CREDITORS
Amounts falling due after more than
one year

8

59,235

81,721
NET ASSETS 784,545 788,940

CAPITAL AND RESERVES
Called up share capital 400 400
Retained earnings 784,145 788,540
SHAREHOLDERS' FUNDS 784,545 788,940

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

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

Haydn Case Air Conditioning Ltd (Registered number: 07248826)

Balance Sheet - continued
31 May 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 13 January 2025 and were signed on its behalf by:





H Ezard - Director


Haydn Case Air Conditioning Ltd (Registered number: 07248826)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Haydn Case 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.

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

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

Haydn Case Air Conditioning Ltd (Registered number: 07248826)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2023 292,778
Disposals (100,999 )
At 31 May 2024 191,779
DEPRECIATION
At 1 June 2023 154,877
Charge for year 37,442
Eliminated on disposal (100,999 )
At 31 May 2024 91,320
NET BOOK VALUE
At 31 May 2024 100,459
At 31 May 2023 137,901

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 June 2023
and 31 May 2024 265,020
NET BOOK VALUE
At 31 May 2024 265,020
At 31 May 2023 265,020

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 39,492 102,918
Other debtors 15,784 12,703
55,276 115,621

Haydn Case Air Conditioning Ltd (Registered number: 07248826)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Hire purchase contracts 23,233 23,233
Trade creditors 27,117 60,661
Taxation and social security 47,375 31,553
Other creditors 15 742
97,740 116,189

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.5.24 31.5.23
£    £   
Hire purchase contracts 59,235 81,721

Amounts falling due in more than five years:

Repayable by instalments
Hire purchase - 81,721