REGISTERED NUMBER: 04398016 (England and Wales)

Unaudited Financial Statements

for the Year Ended

30 June 2025

for

Hinckley Air Conditioning &

Refrigeration Ltd

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

S D Doolin

E Doolin

REGISTERED OFFICE:

Charnwood House

Harcourt Way

Meridian Business Park

Leicestershire

LE19 1WP

REGISTERED NUMBER:

04398016 (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 Hinckley 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 Hinckley 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 Hinckley Air Conditioning & Refrigeration Ltd and state those matters that we have agreed to state to the Board of Directors of Hinckley 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 Hinckley 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 Hinckley 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 Hinckley Air Conditioning & Refrigeration Ltd. You consider that Hinckley 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 Hinckley 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

22 December 2025

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

13,270

17,616

13,270

17,616

CURRENT ASSETS

Stocks

20,385

15,065

Debtors

6

160,079

104,520

Cash at bank

203,696

344,535

384,160

464,120

CREDITORS

Amounts falling due within one year

7

257,347

257,963

NET CURRENT ASSETS

126,813

206,157

TOTAL ASSETS LESS CURRENT LIABILITIES

140,083

223,773

CREDITORS

Amounts falling due after more than one year

8

-

9,646

NET ASSETS

140,083

214,127

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

139,983

214,027

SHAREHOLDERS' FUNDS

140,083

214,127

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 22 December 2025 and were signed on its behalf by:

S D Doolin - Director

1.	STATUTORY INFORMATION

Hinckley 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 the consideration due excluding VAT.

Goodwill

Goodwill is written off in equal annual instalments over a period of 20 years.

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.

Tangible fixed assets

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

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Stocks

Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell.

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 10 (2024 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2024

and 30 June 2025

40,000

AMORTISATION

At 1 July 2024

and 30 June 2025

40,000

NET BOOK VALUE

At 30 June 2025

-

At 30 June 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 July 2024

26,175

146,452

172,627

Additions

10,257

-

10,257

Disposals

(5,326

)

-

(5,326

)

At 30 June 2025

31,106

146,452

177,558

DEPRECIATION

At 1 July 2024

17,452

137,559

155,011

Charge for year

5,208

7,769

12,977

Eliminated on disposal

(3,700

)

-

(3,700

)

At 30 June 2025

18,960

145,328

164,288

NET BOOK VALUE

At 30 June 2025

12,146

1,124

13,270

At 30 June 2024

8,723

8,893

17,616

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

150,525

96,774

Prepayments

9,554

7,746

160,079

104,520

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans and overdrafts

9,646

10,268

Trade creditors

166,307

123,160

Corporation tax

6,835

46,004

Social security and other taxes

4,196

2,904

VAT

21,737

23,075

Other creditors

1,043

1,689

Directors' current accounts

35,311

36,750

Accruals and deferred income

12,272

14,113

257,347

257,963

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans - 1-2 years

-

9,646

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.25

30.6.24

value:

£

£

100

Ordinary

£1

100

100