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Registered number: 06612270

CA Heat Pumps Limited

ACCOUNTS
FOR THE YEAR ENDED 30/06/2024

Prepared By:
N B Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN

CA Heat Pumps Limited

ACCOUNTS
FOR THE YEAR ENDED 30/06/2024
DIRECTORS
A C Aitken
REGISTERED OFFICE
The Cube
Barrack Road
Newcastle upon Tyne
Tyne and Wear
NE4 6DB
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 06612270
BANKERS
Lloyds Bank Plc
ACCOUNTANTS
N B Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN

CA Heat Pumps Limited

ACCOUNTS
FOR THEYEARENDED30/06/2024
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

CA Heat Pumps Limited

BALANCE SHEET AT 30/06/2024
20242023
Notes££
FIXED ASSETS
Tangible assets318,73626,500
CURRENT ASSETS
Stock150150
Debtors5140,265128,444
Cash at bank and in hand80,67599,943
221,090228,537
CREDITORS: Amounts falling due within one year636,36163,300
NET CURRENT ASSETS184,729165,237
TOTAL ASSETS LESS CURRENT LIABILITIES203,465191,737
PROVISIONS FOR LIABILITIES AND CHARGES2,7312,731
NET ASSETS200,734189,006
CAPITAL AND RESERVES
Called up share capital7100100
Profit and loss account200,634188,906
SHAREHOLDERS' FUNDS200,734189,006
For the year ending 30/06/2024 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 18/03/2025 and signed on their behalf by
.............................
A C Aitken
Director

CA Heat Pumps Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/06/2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machineryreducing balance 25%
Equipmentreducing balance 25%
Motor Vehiclesreducing balance 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Taxation
Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

CA Heat Pumps Limited

1f. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.
2. EMPLOYEES
20242023
No.No.
Average number of employees11
3. TANGIBLE FIXED ASSETS
Plant and
MachineryEquipmentMotor VehiclesTotal
££££
Cost
At 01/07/202312,8103,69256,06472,566
Additions-683-683
Disposals--(16,500)(16,500)
At 30/06/202412,8104,37539,56456,749
Depreciation
At 01/07/202311,8792,78931,39846,066
Disposals--(14,298)(14,298)
For the year2333965,6166,245
At 30/06/202412,1123,18522,71638,013
Net Book Amounts
At 30/06/20246981,19016,84818,736
At 30/06/202393190324,66626,500
4. STOCK 20242023
££
Stock comprises:
Stock150150
150150

CA Heat Pumps Limited

5. DEBTORS 20242023
££
Amounts falling due within one year
Trade debtors32,02331,740
Recoverable taxes25,59818,270
VAT8,65913,833
Directors current account73,98564,601
140,265128,444
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
UK corporation tax16,71114,948
Trade creditors17,85046,652
Accruals1,8001,700
36,36163,300
7. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
100 Ordinary shares of £1 each100100
100100
8. RELATED PARTY TRANSACTIONS
The director was paid a salary of £9,096 during the year (2023 - £9,096).
Dividends of £41,000 were paid to the director during the year (2023 - £42,000).
At 30 June 2023 the director owed £73,985 to the company (2023 - £64,601). The loan is interest free, unsecured and repayable on demand.
9. TRANSACTIONS WITH DIRECTORS
At 1 July 2023 a loan of £64,601 was owed to the company bythe director. Further advances of £9,384 were made to the director during the year. A balance of £73,985 remains outstanding at the balance sheet date.
The loan is interest free, unsecured and repayable on demand.