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Company Registration No. 11404999 (England and Wales)
Preou Heating Ventilation & Air Conditioning Ltd Unaudited accounts for the year ended 30 June 2024
Preou Heating Ventilation & Air Conditioning Ltd Unaudited accounts Contents
Page
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Preou Heating Ventilation & Air Conditioning Ltd Company Information for the year ended 30 June 2024
Directors
D Herold N Herold
Company Number
11404999 (England and Wales)
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Preou Heating Ventilation & Air Conditioning Ltd Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
65,243 
750 
Investments
537,092 
- 
602,335 
750 
Current assets
Debtors
1,132,038 
146,524 
Cash at bank and in hand
337,991 
64,663 
1,470,029 
211,187 
Creditors: amounts falling due within one year
(1,903,053)
(168,136)
Net current (liabilities)/assets
(433,024)
43,051 
Net assets
169,311 
43,801 
Capital and reserves
Profit and loss account
169,311 
43,801 
Shareholders' funds
169,311 
43,801 
For the year ending 30 June 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 directors acknowledge their 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 of Directors and authorised for issue on 8 October 2024 and were signed on its behalf by
D Herold Director Company Registration No. 11404999
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Preou Heating Ventilation & Air Conditioning Ltd Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
Preou Heating Ventilation & Air Conditioning Ltd is a private company, limited by shares, registered in England and Wales, registration number 11404999.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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:
Motor vehicles
25% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 July 2023
- 
1,000 
- 
1,000 
Additions
537 
61,674 
2,282 
64,493 
At 30 June 2024
537 
62,674 
2,282 
65,493 
Depreciation
At 1 July 2023
- 
250 
- 
250 
At 30 June 2024
- 
250 
- 
250 
Net book value
At 30 June 2024
537 
62,424 
2,282 
65,243 
At 30 June 2023
- 
750 
- 
750 
5
Investments
Other investments 
£ 
Valuation at 1 July 2023
- 
Additions
537,092 
Valuation at 30 June 2024
537,092 
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Preou Heating Ventilation & Air Conditioning Ltd Notes to the Accounts for the year ended 30 June 2024
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
38,960 
- 
Trade debtors
1,062,238 
96,433 
Amounts due from group undertakings etc.
16,000 
- 
Other debtors
14,840 
50,091 
1,132,038 
146,524 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
- 
3,024 
Trade creditors
(2,443)
150,690 
Amounts owed to group undertakings and other participating interests
1,654,138 
- 
Taxes and social security
(30,559)
11,581 
Other creditors
13,727 
341 
Accruals
268,190 
2,500 
1,903,053 
168,136 
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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