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REGISTERED NUMBER: 00870535 (England and Wales)










WESTCOTT REFRIGERATION AND AIR
CONDITIONING LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025






WESTCOTT REFRIGERATION AND AIR
CONDITIONING LIMITED (REGISTERED NUMBER: 00870535)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


WESTCOTT REFRIGERATION AND AIR
CONDITIONING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2025







DIRECTORS: Mrs K Swanson
Mr P Mistry





SECRETARY: Mrs K Swanson





REGISTERED OFFICE: 188 Fenside Avenue
Styvchale
Coventry
West Midlands
CV3 5NJ





REGISTERED NUMBER: 00870535 (England and Wales)





ACCOUNTANTS: Shah & Co (Accountants) Ltd
Chartered Certified Accountants
Cash's Business Centre
1st Floor
228 Widdrington Road
Coventry
West Midlands
CV1 4PB

WESTCOTT REFRIGERATION AND AIR
CONDITIONING LIMITED (REGISTERED NUMBER: 00870535)

BALANCE SHEET
31ST MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 68,195 66,252

CURRENT ASSETS
Stocks 42,043 34,166
Debtors 5 151,174 156,032
Cash at bank and in hand 304,727 194,889
497,944 385,087
CREDITORS
Amounts falling due within one year 6 173,042 180,696
NET CURRENT ASSETS 324,902 204,391
TOTAL ASSETS LESS CURRENT
LIABILITIES

393,097

270,643

CREDITORS
Amounts falling due after more than one
year

7

1,904

1,756
NET ASSETS 391,193 268,887

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 390,193 267,887
SHAREHOLDERS' FUNDS 391,193 268,887

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 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.

WESTCOTT REFRIGERATION AND AIR
CONDITIONING LIMITED (REGISTERED NUMBER: 00870535)

BALANCE SHEET - continued
31ST MARCH 2025


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 15th August 2025 and were signed on its behalf by:





Mr P Mistry - Director


WESTCOTT REFRIGERATION AND AIR
CONDITIONING LIMITED (REGISTERED NUMBER: 00870535)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025

1. STATUTORY INFORMATION

Westcott Refrigeration and 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on cost
Motor vehicles - 25% on cost

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.

Hire purchase and leasing commitments
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.

WESTCOTT REFRIGERATION AND AIR
CONDITIONING LIMITED (REGISTERED NUMBER: 00870535)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 12 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1st April 2024 16,813 132,905 149,718
Additions - 18,992 18,992
At 31st March 2025 16,813 151,897 168,710
DEPRECIATION
At 1st April 2024 16,813 66,653 83,466
Charge for year - 17,049 17,049
At 31st March 2025 16,813 83,702 100,515
NET BOOK VALUE
At 31st March 2025 - 68,195 68,195
At 31st March 2024 - 66,252 66,252

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 143,913 126,861
Other debtors 7,261 29,171
151,174 156,032

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 38,375 88,648
Taxation and social security 93,923 51,359
Other creditors 40,744 40,689
173,042 180,696

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Other creditors 1,904 1,756

8. ULTIMATE CONTROLLING PARTY

The controlling party is the directors acting jointly..