REGISTERED NUMBER: 10149671 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Heidi Air Conditioning Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J M Mundinano

REGISTERED OFFICE:

Unit 1 Coln Park

Andoversford Industrial Estate

Andoversford

Cheltenham

Gloucestershire

GL54 4HJ

REGISTERED NUMBER:

10149671 (England and Wales)

ACCOUNTANTS:

Tayabali Tomlin

Chartered Accountants

Kenton House

Oxford Street

Moreton-in-Marsh

Gloucestershire

GL56 0LA

FIXED ASSETS

Intangible assets

4

10,382

16,300

Tangible assets

5

40,766

46,300

Investments

6

-

10,564

51,148

73,164

CURRENT ASSETS

Stocks

1,500

4,407

Debtors

7

89,736

101,385

Cash at bank

3,304

18,121

94,540

123,913

CREDITORS

Amounts falling due within one year

8

77,389

52,539

NET CURRENT ASSETS

17,151

71,374

TOTAL ASSETS LESS CURRENT LIABILITIES

68,299

144,538

CREDITORS

Amounts falling due after more than one year

9

(21,100

)

(33,458

)

PROVISIONS FOR LIABILITIES

(3,125

)

(3,881

)

NET ASSETS

44,074

107,199

CAPITAL AND RESERVES

Called up share capital

20

20

Retained earnings

44,054

107,179

44,074

107,199

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 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 director and authorised for issue on 22 October 2025 and were signed by:

J M Mundinano - Director

1.	STATUTORY INFORMATION

Heidi 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.

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.

Software and website is being amortised evenly over its estimated useful life of four years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

15% on cost

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

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.

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 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 May 2024

24,900

Additions

410

At 30 April 2025

25,310

AMORTISATION

At 1 May 2024

8,600

Charge for year

6,328

At 30 April 2025

14,928

NET BOOK VALUE

At 30 April 2025

10,382

At 30 April 2024

16,300

5.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 May 2024

20,106

23,396

27,525

9,477

80,504

Additions

6,150

-

-

1,028

7,178

At 30 April 2025

26,256

23,396

27,525

10,505

87,682

DEPRECIATION

At 1 May 2024

3,609

17,314

6,881

6,400

34,204

Charge for year

3,938

1,521

5,161

2,092

12,712

At 30 April 2025

7,547

18,835

12,042

8,492

46,916

NET BOOK VALUE

At 30 April 2025

18,709

4,561

15,483

2,013

40,766

At 30 April 2024

16,497

6,082

20,644

3,077

46,300

6.	FIXED ASSET INVESTMENTS

Other

investment

£

COST

At 1 May 2024

10,564

Disposals

(10,564

)

At 30 April 2025

-

NET BOOK VALUE

At 30 April 2025

-

At 30 April 2024

10,564

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,944

6,174

Other debtors

87,792

95,211

89,736

101,385

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

8,294

7,979

Hire purchase contracts

4,121

4,045

Trade creditors

16,625

7,771

Taxation and social security

6,010

17,621

Other creditors

42,339

15,123

77,389

52,539

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

708

8,938

Hire purchase contracts

20,392

24,520

21,100

33,458

10.	RELATED PARTY DISCLOSURES