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Registered number: 14987774














DXT CLIMATE SOLUTIONS LIMITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

 
DXT CLIMATE SOLUTIONS LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
 
1
Notes to the Financial Statements
 
 
2 - 5


 
DXT CLIMATE SOLUTIONS LIMITED
REGISTERED NUMBER:14987774

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
Note

Fixed assets
  

Tangible assets
 4 
31,598

Current assets
  

Debtors: amounts falling due within one year
 5 
2,302,433

Cash at bank and in hand
  
3,404,279

  
5,706,712

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(906,375)

Net current assets
  
 
 
4,800,337

Total assets less current liabilities
  
4,831,935

Net assets
  
4,831,935


Capital and reserves
  

Called up share capital 
 7 
5,000,000

Profit and loss account
  
(168,065)

  
4,831,935


The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 14 March 2025.




M Cencioni
P Zonneveld
Director
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
DXT CLIMATE SOLUTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

1.


General information

DXT Climate Solutions Limited is a private limited liability  company  incorporated in England  and Wales with its registered office address at 18-20 Kew Road, Richmond, London, TW9 2NA.                                    
The Company was incorporated on 7 July 2023.
The principal activity of the Company during the period was that of consultancy services.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is € Euro.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
2.3

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT.
Revenue which comprises fees and recharged expenses is recognised in the period in which services are delivered and related costs are incurred.

Page 2

 
DXT CLIMATE SOLUTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.4

Pensions

Defined contribution pension plan
The Company contributes to a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
33%
Computer equipment
-
33%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Debtors

Short-term debtors are measured at the transaction price, less any impairment.

 
2.8

Creditors

Short-term creditors are measured at the transaction price.

Page 3

 
DXT CLIMATE SOLUTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 3.



4.


Tangible fixed assets





Fixtures and fittings
Computer equipment
Total




Cost 


Additions
6,244
39,276
45,520



At 30 September 2024

6,244
39,276
45,520



Depreciation


Charge for the period on owned assets
1,214
12,708
13,922



At 30 September 2024

1,214
12,708
13,922



Net book value



At 30 September 2024
5,030
26,568
31,598


5.


Debtors

2024


Amounts owed by group undertakings
2,279,811

Other debtors
7,696

Prepayments and accrued income
14,926

2,302,433


Page 4

 
DXT CLIMATE SOLUTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

6.


Creditors: Amounts falling due within one year

2024

Trade creditors
7,421

Amounts owed to group undertakings
15,000

Other taxation and social security
25,620

Other creditors
4,049

Accruals and deferred income
854,285

906,375



7.


Share capital

2024
Allotted, called up and fully paid


5,000,000 Ordinary shares of 1.00 each
5,000,000


The 1 ordinary share of €1 was allotted and fully paid at par on incorporation to provide  initial capital and a further 4,999,000 ordinary share of €1 each were allotted and fully paid to provide additional capital.


8.


Related party transactions

The company has taken advantage of the exemption under FRS 102 33.1A Related Party Disclosures not to disclose transactions entered into between two or more members of a group, provided that any subsidiary undertaking which is a party to the transaction is wholly owned by a member of that group.


9.


Controlling party

The Company is a wholly-owned subsidiary of DXT  International S.A, a company registered in Luxembourg, which is the  parent  undertaking of  the largest and  smallest group  of undertakings of which  the  Company  is a member  and for  which  group  financial  statements  are prepared.


10.


Auditors' information

The auditors' report on the financial statements for the period ended 30 September 2024 was unqualified.

The audit report was signed on 14 March 2025 by Stephen Iseman FCA (Senior Statutory Auditor) on behalf of Sopher + Co LLP.

 
Page 5