HVAC TECHNICAL SOLUTIONS LTD


Directors	M Robinson
	E Robinson


Registered Address	C/O Stringer Mallard
	116 Cardigan Road
	Leeds
	LS6 3BJ


Registered Number	05337317 (England and Wales)

Balance Sheet as at
31 January 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		183,982		218,217
			183,982		218,217
Current assets
Debtors	4	208,373		82,627
Cash at bank and on hand		243,284		290,917
		451,657		373,544
Creditors amounts falling due within one year	5	(129,049)		(73,259)
Net current assets (liabilities)			322,608		300,285
Total assets less current liabilities			506,590		518,502
Provisions for liabilities	6		(5,994)		(11,931)
Net assets			500,596		506,571
Capital and reserves
Called up share capital			100		100
Profit and loss account			500,496		506,471
Shareholders' funds			500,596		506,571

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 2 October 2025, and are signed on its behalf by:

M Robinson
Director
Registered Company No. 05337317

HVAC TECHNICAL SOLUTIONS LTD

Notes to the Financial Statements
for the year ended 31 January 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	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.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Revenue from rendering of services
	Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	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.

Deferred tax

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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on tangible fixed assets as follows:


		Straight line (years)
	Plant and machinery	5
	Vehicles	5

	Government grants or assistance
	Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

Government grants or assistance

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. 

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

2.	Average number of employees
	The average number of employees including directors is as follows:


		2025		2024
	Average number of employees during the year	6		6

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Total
	£	£	£	£
Cost or valuation
At 01 February 24	158,561	41,804	254,879	455,244
Disposals	-	(36,804)	(121,686)	(158,490)
At 31 January 25	158,561	5,000	133,193	296,754
Depreciation and impairment
At 01 February 24	-	40,866	196,161	237,027
Charge for year	-	938	33,297	34,235
On disposals	-	(36,804)	(121,686)	(158,490)
At 31 January 25	-	5,000	107,772	112,772
Net book value
At 31 January 25	158,561	-	25,421	183,982
At 31 January 24	158,561	938	58,718	218,217

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	192,873	82,627
Other debtors	15,500	-
Total	208,373	82,627

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	82,358	46,552
Taxation and social security	44,901	24,062
Other creditors	346	1,196
Accrued liabilities and deferred income	1,444	1,449
Total	129,049	73,259

6.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	5,994	11,931
Total	5,994	11,931