REGISTERED NUMBER: 11750121 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

Air-Conditioning Refrigeration

Technologies Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J Abbink

REGISTERED OFFICE:

Unit 19 Cratfield Road

Bury St Edmunds

Suffolk

IP32 7DF

REGISTERED NUMBER:

11750121 (England and Wales)

ACCOUNTANTS:

FWD Accounts Limited

7 Forbes Business Centre

Kempson Way

Bury St Edmunds

Suffolk

IP32 7AR

FIXED ASSETS

Tangible assets

3

35,477

29,524

CURRENT ASSETS

Stocks

35,000

60,000

Debtors

4

320,180

153,011

Cash at bank and in hand

131,952

121,812

487,132

334,823

CREDITORS

Amounts falling due within one year

5

163,761

157,168

NET CURRENT ASSETS

323,371

177,655

TOTAL ASSETS LESS CURRENT LIABILITIES

358,848

207,179

PROVISIONS FOR LIABILITIES

4,983

5,610

NET ASSETS

353,865

201,569

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

353,864

201,568

353,865

201,569

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 30 October 2025 and were signed by:

J Abbink - Director

1.	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.

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

3.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2024

67,850

Additions

27,254

At 31 January 2025

95,104

DEPRECIATION

At 1 February 2024

38,326

Charge for year

21,301

At 31 January 2025

59,627

NET BOOK VALUE

At 31 January 2025

35,477

At 31 January 2024

29,524

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/25

31/1/24

£

£

Trade debtors

236,895

76,055

Other debtors

83,285

76,956

320,180

153,011

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/25

31/1/24

£

£

Taxation and social security

81,522

44,691

Other creditors

82,239

112,477

163,761

157,168