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Company Registration No. 11486557 (England and Wales)
T AND K HVAC LTD Unaudited accounts for the year ended 31 July 2025
T AND K HVAC LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
T AND K HVAC LTD Company Information for the year ended 31 July 2025
Director
MR THOMAS KIRK
Company Number
11486557 (England and Wales)
Registered Office
40 Shinglewell Road Erith Kent DA8 1NE
Accountants
AFFLECK ACCOUNTANCY LIMITED 13 Woodside Road Sidcup Kent DA15 7JG
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T AND K HVAC LTD Statement of financial position as at 31 July 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
29,457 
49,535 
Current assets
Debtors
5
319,300 
151,545 
Cash at bank and in hand
86,611 
92,605 
405,911 
244,150 
Creditors: amounts falling due within one year
6
(195,925)
(108,657)
Net current assets
209,986 
135,493 
Total assets less current liabilities
239,443 
185,028 
Creditors: amounts falling due after more than one year
7
(31,501)
(29,724)
Provisions for liabilities
Deferred tax
(7,364)
(12,384)
Net assets
200,578 
142,920 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
200,577 
142,919 
Shareholders' funds
200,578 
142,920 
For the year ending 31 July 2025 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 November 2025 and were signed on its behalf by
MR THOMAS KIRK Director Company Registration No. 11486557
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T AND K HVAC LTD Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
T AND K HVAC LTD is a private company, limited by shares, registered in England and Wales, registration number 11486557. The registered office is 40 Shinglewell Road, Erith, Kent, DA8 1NE.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Straight Line
Motor vehicles
25% Straight Line
Fixtures & fittings
25% Straight Line
Computer equipment
25% Straight Line
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 August 2024
1,753 
80,328 
1,516 
4,979 
88,576 
Additions
- 
- 
833 
921 
1,754 
At 31 July 2025
1,753 
80,328 
2,349 
5,900 
90,330 
Depreciation
At 1 August 2024
1,376 
34,105 
829 
2,731 
39,041 
Charge for the year
188 
20,082 
437 
1,125 
21,832 
At 31 July 2025
1,564 
54,187 
1,266 
3,856 
60,873 
Net book value
At 31 July 2025
189 
26,141 
1,083 
2,044 
29,457 
At 31 July 2024
377 
46,223 
687 
2,248 
49,535 
- 5 -
T AND K HVAC LTD Notes to the Accounts for the year ended 31 July 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
8,776 
5,586 
Trade debtors
193,435 
104,130 
Other debtors
117,089 
41,829 
319,300 
151,545 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
9,558 
- 
Obligations under finance leases and hire purchase contracts
14,723 
15,139 
Trade creditors
82,592 
61,326 
Taxes and social security
89,052 
30,127 
Other creditors
- 
2,065 
195,925 
108,657 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
16,500 
- 
Obligations under finance leases and hire purchase contracts
15,001 
29,724 
31,501 
29,724 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
MR THOMAS KIRK
Director Loan Account
6,661 
2,978 
- 
9,639 
6,661 
2,978 
- 
9,639 
At 31st July 2025, the Directors owed T and K HVAC Ltd £9,639 (2024 £6,661). There are no terms attached to the loans provided by the Company and they have been provided by the Company interest free
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
10
Reconciliations on adoption of FRS 102
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