Registered number
13008255
Dynamic Climate Limited
Filleted Accounts
31 March 2025
Dynamic Climate Limited
Registered number: 13008255
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 241,341 328,364
Current assets
Debtors 4 5,551,127 4,681,596
Cash at bank and in hand 1,377,565 1,071,996
6,928,692 5,753,592
Creditors: amounts falling due within one year 5 (5,105,489) (4,443,546)
Net current assets 1,823,203 1,310,046
Total assets less current liabilities 2,064,544 1,638,410
Creditors: amounts falling due after more than one year 6 (55,974) (65,753)
Provisions for liabilities (60,336) (62,413)
Net assets 1,948,234 1,510,244
Capital and reserves
Called up share capital 1,000 1,000
Profit and loss account 1,947,234 1,509,244
Shareholders' funds 1,948,234 1,510,244
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
L O Fisher
Director
Approved by the board on 3 June 2025
Dynamic Climate Limited
Notes to the Accounts
for the year ended 31 March 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Computer equipment over 3 years
Motor vehicle over 3 years
Office Equipment over 3 years
Land & Building 25% WDV
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 19 19
3 Tangible fixed assets
Land and buildings Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 April 2024 132,388 75,497 283,180 491,065
Additions 26,028 11,484 32,495 70,007
At 31 March 2025 158,416 86,981 315,675 561,072
Depreciation
At 1 April 2024 36,709 35,572 90,420 162,701
Charge for the year 29,634 23,774 103,622 157,030
At 31 March 2025 66,343 59,346 194,042 319,731
Net book value
At 31 March 2025 92,073 27,635 121,633 241,341
At 31 March 2024 95,679 39,925 192,760 328,364
4 Debtors 2025 2024
£ £
Trade debtors 4,675,984 3,889,720
Amounts owed by group undertakings and undertakings in which the company has a participating interest 236,985 254,820
Other debtors 638,158 537,056
5,551,127 4,681,596
5 Creditors: amounts falling due within one year 2025 2024
£ £
Obligations under finance lease and hire purchase contracts 7,898 -
Trade creditors 1,159,538 856,455
Taxation and social security costs 660,328 475,099
Other creditors 3,277,725 3,111,992
5,105,489 4,443,546
6 Creditors: amounts falling due after one year 2025 2024
£ £
Obligations under finance lease and hire purchase contracts 55,974 65,753
7 Other information
Dynamic Climate Limited is a private company limited by shares and incorporated in England. Its registered office is:
The Smithy Bolney Road
Cowfold
Horsham
England
RH13 8AA
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