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Registered Number: 10888043
England and Wales

 

 

 

DC AIR CONDITIONING AND REFRIGERATION LTD


Abridged Accounts
 


Period of accounts

Start date: 01 August 2023

End date: 31 July 2024
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 July 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
The Lime Partnership
31 July 2024



....................................................

The Lime Partnership

14 Kirby Drive
Bramley
Tadley
RG26 5FN
17 February 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 18,520    24,693 
18,520    24,693 
Current assets      
Stocks 12,000    12,000 
Debtors 233    4,422 
Cash at bank and in hand 101,106    112,207 
113,339    128,629 
Creditors: amount falling due within one year (21,216)   (44,178)
Net current assets 92,123    84,451 
 
Total assets less current liabilities 110,643    109,144 
Creditors: amount falling due after more than one year (4,367)   (14,632)
Provisions for liabilities (392)   (392)
Net assets 105,884    94,120 
 

Capital and reserves
     
Called up share capital 20    20 
Profit and loss account 105,864    94,100 
Shareholders' funds 105,884    94,120 
 


For the year ended 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 17 February 2025 and were signed on its behalf by:


-------------------------------
Darren CHETKOWSKI
Director
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General Information
DC AIR CONDITIONING AND REFRIGERATION LTD is a private company, limited by shares, registered in England and Wales, registration number 10888043, registration address 14 Kirby Drive, Bramley, Hampshire, RG26 5FN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 August 2023 42,424    42,424 
Additions  
Disposals  
At 31 July 2024 42,424    42,424 
Depreciation
At 01 August 2023 17,731    17,731 
Charge for year 6,173    6,173 
On disposals  
At 31 July 2024 23,904    23,904 
Net book values
Closing balance as at 31 July 2024 18,520    18,520 
Opening balance as at 01 August 2023 24,693    24,693 


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