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# SOUTHERN COUNTIES AIR CONDITIONING AND REFRIGERATION LTD

## Company Registration Number:
08344105 (England and Wales)

## Unaudited abridged accounts for the year ended 31 January 2025

## Period of accounts

## Start date: 01 February 2024

## End date: 31 January 2025

# SOUTHERN COUNTIES AIR CONDITIONING AND REFRIGERATION LTD

## Contents of the Financial Statements

for the Period Ended 31 January 2025

Balance sheet |
Notes |

# SOUTHERN COUNTIES AIR CONDITIONING AND REFRIGERATION LTD

## Balance sheet

As at 31 January 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 22,449 | 29,144
Total fixed assets: |  | 22,449 | 29,144
Current assets
Stocks: |  | 2,977 | 3,500
Debtors: | 4 | 12,056 | 32,870
Cash at bank and in hand: |  | 19,316 | 11,845
Total current assets: |  | 34,349 | 48,215
Creditors: amounts falling due within one year: | 5 | (26,627) | (35,017)
Net current assets (liabilities): |  | 7,722 | 13,198
Total assets less current liabilities: |  | 30,171 | 42,342
Creditors: amounts falling due after more than one year: | 6 | (14,620) | (17,300)
Total net assets (liabilities): |  | 15,551 | 25,042
Capital and reserves
Called up share capital: |  | 1 | 1
Profit and loss account: |  | 15,550 | 25,041
Shareholders funds: |  | 15,551 | 25,042

The notes form part of these financial statements

# SOUTHERN COUNTIES AIR CONDITIONING AND REFRIGERATION LTD

## Balance sheet statements

For the year ending 31 January 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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 & loss account.

This report was approved by the board of directors on 22 October 2025
and signed on behalf of the board by:

Name: Ian Thorne
Status: Director

The notes form part of these financial statements

# SOUTHERN COUNTIES AIR CONDITIONING AND REFRIGERATION LTD

## Notes to the Financial Statements

for the Period Ended 31 January 2025

## 1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

## 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 rendering of services and 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 and depreciation policy

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: Plant & machinery - 25% straight line Motor vehicles - 25% straight line

## Valuation and information policy

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell.

## Other accounting policies

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. Leases A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

# SOUTHERN COUNTIES AIR CONDITIONING AND REFRIGERATION LTD

## Notes to the Financial Statements

for the Period Ended 31 January 2025

## 2. Employees

| 2025 | 2024
--- | --- | ---
Average number of employees during the period | 1 | 1

# SOUTHERN COUNTIES AIR CONDITIONING AND REFRIGERATION LTD

## Notes to the Financial Statements

for the Period Ended 31 January 2025

## 3. Tangible Assets

| Total
--- | ---
Cost | £
At 01 February 2024 | 50,142
Additions | 1,139
At 31 January 2025 | 51,281
Depreciation |
At 01 February 2024 | 20,998
Charge for year | 7,834
At 31 January 2025 | 28,832
Net book value |
At 31 January 2025 | 22,449
At 31 January 2024 | 29,144

# SOUTHERN COUNTIES AIR CONDITIONING AND REFRIGERATION LTD

## Notes to the Financial Statements

for the Period Ended 31 January 2025

## 4. Debtors

Trade debtors - £10,412 (2024 - £31,605), Other debtors - £1,644 (2024 - £1,265).

# SOUTHERN COUNTIES AIR CONDITIONING AND REFRIGERATION LTD

## Notes to the Financial Statements

for the Period Ended 31 January 2025

## 5. Creditors: amounts falling due within one year note

Obligations under finance leases and Hire Purchase contracts - £2,681 (2024 - £2,681). Trade creditors - £7,998 (2024 - £24,542). Corporation tax - £15,160 (2024 - £6,142). Other taxes and social security - £Nil (2024 - £860). Other creditors - £788 (2024 - £792).

# SOUTHERN COUNTIES AIR CONDITIONING AND REFRIGERATION LTD

## Notes to the Financial Statements

for the Period Ended 31 January 2025

## 6. Creditors: amounts falling due after more than one year note

Obligations under finance lease and hire purchase contracts - £14,620 (2024 - £17,300).