TECHNIC REFRIGERATION & AIRCONDITION LTD

TECHNIC REFRIGERATION & AIRCONDITION LTD
Contents Page
For the year ended 31 July 2025

Statement of financial position	1
Notes to the financial statements	2

TECHNIC REFRIGERATION & AIRCONDITION LTD
Statement of Financial Position
As at 31 July 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	31,943	1,888
		31,943	1,888
Current assets
Debtors		0	1,836
Cash at bank and in hand		7,447	869
		7,447	2,705
Creditors: amount falling due within one year		(14,388)	(4,733)
Net current assets		(6,941)	(2,028)

Total assets less current liabilities		25,002	(140)
Creditors: amount falling due after more than one year		(14,889)	0
Net assets		10,113	(140)

Capital and reserves
Called up share capital	4	1	0
Profit and loss account		10,112	(140)
Shareholders' funds		10,113	(140)

For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

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

The financial statements were approved by the director on 29 November 2025 and were signed by:

-------------------------------
Mohammad Reza AHMADI
Director

1

TECHNIC REFRIGERATION & AIRCONDITION LTD
Notes to the Abridged Financial Statements
For the year ended 31 July 2025

General Information

TECHNIC REFRIGERATION & AIRCONDITION LTD is a private company, limited by shares, registered in England and Wales, registration number 12747671, registration address 2 Barnes Wallis Court, Barnhill Road, Wembley, England,, HA9 9DL.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings	25% Reducing Balance
Computer Equipment	33% Reducing Balance

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

3.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 August 2024	-	-	-	-
Additions	33,383	1,500	1,420	36,303
Disposals	-	-	-	-
At 31 July 2025	33,383	1,500	1,420	36,303
Depreciation
At 01 August 2024	-	300	172	472
Charge for year	3,338	300	250	3,888
On disposals	-	-	-	-
At 31 July 2025	3,338	600	422	4,360
Net book values
Closing balance as at 31 July 2025	30,045	900	998	31,943
Opening balance as at 01 August 2024	-	1,200	688	1,888

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
1 Class A share of £1.00 each	1		1
	1		1

2

Registered Number: 12747671
England and Wales
TECHNIC REFRIGERATION & AIRCONDITION LTD

Abridged Accounts

Period of accounts Start date: 01 August 2024 End date: 31 July 2025