IRIS Accounts Production v25.1.4.42 08219978 Board of Directors 1.10.23 30.9.24 30.9.24 false true false false false true false Ordinary 96.00000 B 2.00000 C 2.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08219978 2023-09-30 08219978 2024-09-30 08219978 2023-10-01 2024-09-30 08219978 2022-09-30 08219978 2022-10-01 2023-09-30 08219978 2023-09-30 08219978 ns15:EnglandWales 2023-10-01 2024-09-30 08219978 ns14:PoundSterling 2023-10-01 2024-09-30 08219978 ns10:Director1 2023-10-01 2024-09-30 08219978 ns10:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 08219978 ns10:SmallEntities 2023-10-01 2024-09-30 08219978 ns10:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 08219978 ns10:SmallCompaniesRegimeForDirectorsReport 2023-10-01 2024-09-30 08219978 ns10:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 08219978 ns10:FullAccounts 2023-10-01 2024-09-30 08219978 1 2023-10-01 2024-09-30 08219978 ns10:OrdinaryShareClass1 2023-10-01 2024-09-30 08219978 ns10:OrdinaryShareClass2 2023-10-01 2024-09-30 08219978 ns10:OrdinaryShareClass3 2023-10-01 2024-09-30 08219978 ns10:Director2 2023-10-01 2024-09-30 08219978 ns10:RegisteredOffice 2023-10-01 2024-09-30 08219978 ns5:CurrentFinancialInstruments 2024-09-30 08219978 ns5:CurrentFinancialInstruments 2023-09-30 08219978 ns5:ShareCapital 2024-09-30 08219978 ns5:ShareCapital 2023-09-30 08219978 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 08219978 ns5:RetainedEarningsAccumulatedLosses 2023-09-30 08219978 ns5:NetGoodwill 2023-10-01 2024-09-30 08219978 ns5:IntangibleAssetsOtherThanGoodwill 2023-10-01 2024-09-30 08219978 ns5:PlantMachinery 2023-10-01 2024-09-30 08219978 ns5:FurnitureFittings 2023-10-01 2024-09-30 08219978 ns5:MotorVehicles 2023-10-01 2024-09-30 08219978 ns5:ComputerEquipment 2023-10-01 2024-09-30 08219978 ns5:NetGoodwill 2023-09-30 08219978 ns5:NetGoodwill 2024-09-30 08219978 ns5:NetGoodwill 2023-09-30 08219978 ns5:PlantMachinery 2023-09-30 08219978 ns5:FurnitureFittings 2023-09-30 08219978 ns5:MotorVehicles 2023-09-30 08219978 ns5:ComputerEquipment 2023-09-30 08219978 ns5:PlantMachinery 2024-09-30 08219978 ns5:FurnitureFittings 2024-09-30 08219978 ns5:MotorVehicles 2024-09-30 08219978 ns5:ComputerEquipment 2024-09-30 08219978 ns5:PlantMachinery 2023-09-30 08219978 ns5:FurnitureFittings 2023-09-30 08219978 ns5:MotorVehicles 2023-09-30 08219978 ns5:ComputerEquipment 2023-09-30 08219978 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 08219978 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2023-09-30 08219978 ns10:OrdinaryShareClass1 2024-09-30 08219978 ns10:OrdinaryShareClass2 2024-09-30 08219978 ns10:OrdinaryShareClass3 2024-09-30

REGISTERED NUMBER: 08219978 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

CLIMATE GAS LTD

| CLIMATE GAS LTD (REGISTERED NUMBER: 08219978) |

CONTENTS OF THE FINANCIAL STATEMENTS

For The Year Ended 30 September 2024

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| CLIMATE GAS LTD |

COMPANY INFORMATION

For The Year Ended 30 September 2024

| DIRECTORS: | Mr R Hayter

| Ms S Hayter

| REGISTERED OFFICE: | TC Group

| 1 Rushmills

| Bedford Road

| Northampton

| Northamptonshire

| NN4 7YB

| REGISTERED NUMBER: | 08219978 (England and Wales)

| ACCOUNTANTS: | TC Group

| 1 Rushmills

| Bedford Road

| Northampton

| Northamptonshire

| NN4 7YB

| CLIMATE GAS LTD (REGISTERED NUMBER: 08219978) |

BALANCE SHEET

30 September 2024

| 2024 | 2023 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 2,400 |  | 4,200 |  |

Tangible assets | 5 | 28,768 |  | 18,204 |  |

31,168 |  | 22,404 |  |

CURRENT ASSETS

Debtors | 6 | 48,560 |  | 37,439 |  |

Cash at bank | 169,710 |  | 124,749 |  |

218,270 |  | 162,188 |  |

CREDITORS

Amounts falling due within one year | 7 | 137,145 |  | 76,655 |  |

NET CURRENT ASSETS | 81,125 |  | 85,533 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 112,293 |  | 107,937 |  |

PROVISIONS FOR LIABILITIES | 7,192 |  | 4,551 |  |

NET ASSETS | 105,101 |  | 103,386 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | 105,001 |  | 103,286 |  |

SHAREHOLDERS' FUNDS | 105,101 |  | 103,386 |  |

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

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

| CLIMATE GAS LTD (REGISTERED NUMBER: 08219978) |

BALANCE SHEET - continued

30 September 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 27 May 2025 and were signed on its behalf by:

Ms S Hayter - Director

| CLIMATE GAS LTD (REGISTERED NUMBER: 08219978) |

NOTES TO THE FINANCIAL STATEMENTS

For The Year Ended 30 September 2024

1. | STATUTORY INFORMATION

| Climate Gas Ltd 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 2020, is being amortised evenly over its estimated useful life of five 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.

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Financial instruments

| The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

| Short term debtors and creditors are measured at the transaction price. Other financial instruments, including loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Financial liabilities and equity are classified according to the substance of the financial instrument's contractual obligations, rather than the financial instrument's legal form.

| Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| 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.

| CLIMATE GAS LTD (REGISTERED NUMBER: 08219978) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 30 September 2024

2. | ACCOUNTING POLICIES - continued

| 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.

| 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 9 (2023 - 9 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 October 2023

| and 30 September 2024 | 9,000 |  |

| AMORTISATION

| At 1 October 2023 | 4,800 |  |

| Charge for year | 1,800 |  |

| At 30 September 2024 | 6,600 |  |

| NET BOOK VALUE

| At 30 September 2024 | 2,400 |  |

| At 30 September 2023 | 4,200 |  |

| CLIMATE GAS LTD (REGISTERED NUMBER: 08219978) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 30 September 2024

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 October 2023 | 2,308 |  | 685 |  | 54,473 |  | 4,276 |  | 61,742 |  |

| Additions | - |  | - |  | 23,975 |  | 582 |  | 24,557 |  |

| Disposals | - |  | - |  | (19,995 | ) | - |  | (19,995 | ) |

| At 30 September 2024 | 2,308 |  | 685 |  | 58,453 |  | 4,858 |  | 66,304 |  |

| DEPRECIATION

| At 1 October 2023 | 1,957 |  | 685 |  | 37,540 |  | 3,356 |  | 43,538 |  |

| Charge for year | 88 |  | - |  | 9,127 |  | 376 |  | 9,591 |  |

| Eliminated on disposal | - |  | - |  | (15,593 | ) | - |  | (15,593 | ) |

| At 30 September 2024 | 2,045 |  | 685 |  | 31,074 |  | 3,732 |  | 37,536 |  |

| NET BOOK VALUE

| At 30 September 2024 | 263 |  | - |  | 27,379 |  | 1,126 |  | 28,768 |  |

| At 30 September 2023 | 351 |  | - |  | 16,933 |  | 920 |  | 18,204 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Trade debtors | 42,123 |  | 31,676 |  |

| Prepayments and accrued income | 6,437 |  | 5,763 |  |

48,560 |  | 37,439 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Trade creditors | 32,753 |  | - |  |

| Corporation tax | 43,751 |  | 41,272 |  |

| Social security and other taxes | 32,720 |  | 26,125 |  |

| Other creditors | 26,271 |  | 7,758 |  |

| Accruals and deferred income | 1,650 |  | 1,500 |  |

137,145 |  | 76,655 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2024 | 2023 |

| value: | £ | £ |

| 96 | Ordinary | £96 | 96 |  | 96 |  |

| 2 | B | £2 | 2 |  | 2 |  |

| 2 | C | £2 | 2 |  | 2 |  |

100 |  | 100 |  |

| CLIMATE GAS LTD (REGISTERED NUMBER: 08219978) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 30 September 2024

9. | RELATED PARTY DISCLOSURES

| At the balance sheet date the company owed to the Directors £26,114 (2023: £4,976) and was owed £Nil (2023: £Nil) from the Directors.