Klimatech Controlling Your Environment Ltd

Registered number

13449632

Filleted Accounts

30 June 2025

Klimatech Controlling Your Environment Ltd
Registered number:		13449632
Balance Sheet
as at 30 June 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		135,081			157,594
Tangible assets	4		222,574			251,269
Investments	5		160,000			-
			517,655			408,863

Current assets
Stocks		12,800			12,800
Debtors	6	413,154			283,106
Cash at bank and in hand		463,443			186,093
		889,397			481,999

Creditors: amounts falling due within one year	7	(758,514)			(342,358)

Net current assets			130,883			139,641

Total assets less current liabilities			648,538			548,504

Creditors: amounts falling due after more than one year	8		(295,258)			(273,300)



Net assets			353,280			275,204

Capital and reserves
Called up share capital			100			100
Profit and loss account			353,180			275,104

Shareholders' funds			353,280			275,204

The director is 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 director acknowledges his 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.


Colin Partridge
Director
Approved by the board on 8 September 2025

Klimatech Controlling Your Environment Ltd
Notes to the Accounts
for the year ended 30 June 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.

	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:


	IT Equipment			over 3 years
	Plant and machinery			over 4 years
	Fixtures and fittings			over 10 years
	Motor Vehicles			over 4 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					17		15


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 July 2024							225,134
	At 30 June 2025							225,134

	Amortisation
	At 1 July 2024							67,540
	Provided during the year							22,513
	At 30 June 2025							90,053

	Net book value
	At 30 June 2025							135,081
	At 30 June 2024							157,594

	Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 July 2024	143,907		95,939		200,577		440,423
	Additions	2,689		21,701		55,041		79,431
	Disposals	-		-		(60,802)		(60,802)
	At 30 June 2025	146,596		117,640		194,816		459,052

	Depreciation
	At 1 July 2024	47,100		55,259		86,795		189,154
	Charge for the year	14,660		24,071		59,078		97,809
	On disposals	-		-		(50,485)		(50,485)
	At 30 June 2025	61,760		79,330		95,388		236,478

	Net book value
	At 30 June 2025	84,836		38,310		99,428		222,574
	At 30 June 2024	96,807		40,680		113,782		251,269


5	Investments
Investments in
subsidiary
undertakings
£
	Cost
	Additions							160,000

	At 30 June 2025							160,000


6	Debtors					2025		2024
£							£

	Trade debtors					390,945		259,433
	Other debtors					22,209		23,673
						413,154		283,106


7	Creditors: amounts falling due within one year					2025		2024
£							£

	Obligations under finance lease and hire purchase contracts					10,318		10,318
	Trade creditors					45,299		52,447
	Taxation and social security costs					269,709		147,741
	Other creditors					433,188		131,852
						758,514		342,358


8	Creditors: amounts falling due after one year					2025		2024
£							£

	Obligations under finance lease and hire purchase contracts					46,651		57,467
	Other creditors					248,607		215,833
						295,258		273,300


9	Other information

	Klimatech Controlling Your Environment Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	11c Alma Road
	Snettisham
	Norfolk
	PE31 7NY