REGISTERED NUMBER: 07667331 (England and Wales)

Unaudited Financial Statements

for the Year Ended

30 June 2025

for

Tony Hubble Air Conditioning &

Refrigeration Ltd

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

A Hubble

L A Hubble

REGISTERED OFFICE:

Charnwood House

Harcourt Way

Meridian Business Park

Leicestershire

LE19 1WP

REGISTERED NUMBER:

07667331 (England and Wales)

ACCOUNTANTS:

The Rowleys Partnership Ltd

Chartered Accountants

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Tony Hubble Air Conditioning & Refrigeration Ltd for the year ended 30 June 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Tony Hubble Air Conditioning & Refrigeration Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Tony Hubble Air Conditioning & Refrigeration Ltd and state those matters that we have agreed to state to the Board of Directors of Tony Hubble Air Conditioning & Refrigeration Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tony Hubble Air Conditioning & Refrigeration Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Tony Hubble Air Conditioning & Refrigeration Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Tony Hubble Air Conditioning & Refrigeration Ltd. You consider that Tony Hubble Air Conditioning & Refrigeration Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Tony Hubble Air Conditioning & Refrigeration Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

The Rowleys Partnership Ltd

Chartered Accountants

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

10 December 2025

FIXED ASSETS

Tangible assets

4

22,129

27,695

CURRENT ASSETS

Stocks

200

200

Debtors

5

30,166

26,607

Cash at bank

33,545

32,233

63,911

59,040

CREDITORS

Amounts falling due within one year

6

29,304

27,399

NET CURRENT ASSETS

34,607

31,641

TOTAL ASSETS LESS CURRENT LIABILITIES

56,736

59,336

CREDITORS

Amounts falling due after more than one year

7

(3,596

)

(7,125

)

PROVISIONS FOR LIABILITIES

(5,159

)

(6,522

)

NET ASSETS

47,981

45,689

CAPITAL AND RESERVES

Called up share capital

9

20

20

Retained earnings

47,961

45,669

SHAREHOLDERS' FUNDS

47,981

45,689

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 10 December 2025 and were signed on its behalf by:

A Hubble - Director

1.	STATUTORY INFORMATION

Tony Hubble Air Conditioning & Refrigeration Ltd 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 represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of consideration due. Where a contract has only been partially completed at the balance sheet date turnover represents the value of service provided to date, based on a proportion of the total expected consideration.

Tangible fixed assets

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

Freehold property

-

5% on cost

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% reducing balance

Computer equipment

-

25% on cost

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

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.

Hire purchase and leasing commitments

The finance element of the rental payment is charged to the profit and loss account at rates of charge on the net obligations in each period.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 July 2024

2,298

7,075

431

Additions

-

988

259

Disposals

-

(1,603

)

-

At 30 June 2025

2,298

6,460

690

DEPRECIATION

At 1 July 2024

690

7,075

172

Charge for year

115

198

138

Eliminated on disposal

-

(1,603

)

-

At 30 June 2025

805

5,670

310

NET BOOK VALUE

At 30 June 2025

1,493

790

380

At 30 June 2024

1,608

-

259

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 July 2024

57,283

5,068

72,155

Additions

-

836

2,083

Disposals

-

(840

)

(2,443

)

At 30 June 2025

57,283

5,064

71,795

DEPRECIATION

At 1 July 2024

32,791

3,732

44,460

Charge for year

6,123

445

7,019

Eliminated on disposal

-

(210

)

(1,813

)

At 30 June 2025

38,914

3,967

49,666

NET BOOK VALUE

At 30 June 2025

18,369

1,097

22,129

At 30 June 2024

24,492

1,336

27,695

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

26,229

22,843

VAT

665

471

Prepayments and accrued income

3,272

3,293

30,166

26,607

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Hire purchase contracts

3,531

3,467

Trade creditors

8,021

5,214

Corporation tax

12,025

13,609

Social security and other taxes

4,084

3,605

Other creditors

447

432

Directors' current accounts

780

624

Accruals and deferred income

416

448

29,304

27,399

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Hire purchase contracts

3,596

7,125

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.6.25

30.6.24

£

£

Hire purchase contracts

7,127

10,592

The hire purchase liability is secured on the asset to which it relates.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.25

30.6.24

value:

£

£

20

Ordinary

1

20

20