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REGISTERED NUMBER: 05635536 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

FOR

CCS AIR CONDITIONING LIMITED

CCS AIR CONDITIONING LIMITED (REGISTERED NUMBER: 05635536)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CCS AIR CONDITIONING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTORS: M W Carter
Mrs T V Carter





SECRETARY: Mrs T V Carter





REGISTERED OFFICE: 8 The Green
The Street
Little Totham
Maldon
Essex
CM9 8NF





REGISTERED NUMBER: 05635536 (England and Wales)





ACCOUNTANTS: Wilson Devenish
67 Newland Street
Witham
Essex
CM8 1AA

CCS AIR CONDITIONING LIMITED (REGISTERED NUMBER: 05635536)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 2,375 3,875
Tangible assets 5 40,112 15,788
42,487 19,663

CURRENT ASSETS
Stocks 250 250
Debtors 6 238,130 226,117
Cash at bank 32,176 8,110
270,556 234,477
CREDITORS
Amounts falling due within one year 7 170,176 152,682
NET CURRENT ASSETS 100,380 81,795
TOTAL ASSETS LESS CURRENT
LIABILITIES

142,867

101,458

CREDITORS
Amounts falling due after more than one
year

8

(51,638

)

(38,657

)

PROVISIONS FOR LIABILITIES (9,885 ) (2,867 )
NET ASSETS 81,344 59,934

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 81,244 59,834
SHAREHOLDERS' FUNDS 81,344 59,934

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

CCS AIR CONDITIONING LIMITED (REGISTERED NUMBER: 05635536)

BALANCE SHEET - continued
30 JUNE 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 28 March 2025 and were signed on its behalf by:





M W Carter - Director


CCS AIR CONDITIONING LIMITED (REGISTERED NUMBER: 05635536)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

CCS Air Conditioning Limited 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on 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.

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.

CCS AIR CONDITIONING LIMITED (REGISTERED NUMBER: 05635536)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2023
and 30 June 2024 30,000
AMORTISATION
At 1 July 2023 26,125
Charge for year 1,500
At 30 June 2024 27,625
NET BOOK VALUE
At 30 June 2024 2,375
At 30 June 2023 3,875

CCS AIR CONDITIONING LIMITED (REGISTERED NUMBER: 05635536)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 July 2023 18,828 17,250 7,313 43,391
Additions 18,720 39,485 - 58,205
Disposals (18,828 ) (14,490 ) - (33,318 )
At 30 June 2024 18,720 42,245 7,313 68,278
DEPRECIATION
At 1 July 2023 6,276 15,978 5,349 27,603
Charge for year 6,240 13,162 655 20,057
Eliminated on disposal (6,276 ) (13,218 ) - (19,494 )
At 30 June 2024 6,240 15,922 6,004 28,166
NET BOOK VALUE
At 30 June 2024 12,480 26,323 1,309 40,112
At 30 June 2023 12,552 1,272 1,964 15,788

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 July 2023 18,828 - 18,828
Additions 18,720 39,485 58,205
Disposals (18,828 ) - (18,828 )
At 30 June 2024 18,720 39,485 58,205
DEPRECIATION
At 1 July 2023 6,276 - 6,276
Charge for year 6,240 13,162 19,402
Eliminated on disposal (6,276 ) - (6,276 )
At 30 June 2024 6,240 13,162 19,402
NET BOOK VALUE
At 30 June 2024 12,480 26,323 38,803
At 30 June 2023 12,552 - 12,552

6. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors 3,384 3,467
Other debtors 181,364 171,943
184,748 175,410

CCS AIR CONDITIONING LIMITED (REGISTERED NUMBER: 05635536)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

6. DEBTORS - continued
2024 2023
£    £   
Amounts falling due after more than one year:
Other debtors 53,382 50,707

Aggregate amounts 238,130 226,117

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,031 18,668
Hire purchase contracts 7,797 1,640
Trade creditors 25,582 3,193
Taxation and social security 121,577 124,717
Other creditors 5,189 4,464
170,176 152,682

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 14,933 24,956
Hire purchase contracts 36,705 13,701
51,638 38,657

9. RELATED PARTY DISCLOSURES

At the balance sheet date the company was owed a balance of £162,350 from the directors Mr. and Mrs. M. Carter. Interest of £3,524 was charged at a market rate, in respect to this loan. This loan was under no formal terms.