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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
Page 1
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.

The notes form part of these financial statements

Page 2 continued...
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


The notes form part of these financial statements

Page 3
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.

Page 4 continued...
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

Page 5 continued...
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

Page 6 continued...
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.

Page 7