2024-07-01 14943667 2025-06-30 14943667 2024-07-01 2025-06-30 14943667 2024-06-30 14943667 2023-06-19 2024-06-30 14943667 uk-core:WithinOneYear 2024-06-30 14943667 uk-core:WithinOneYear 2025-06-30 14943667 uk-core:AfterOneYear 2024-06-30 14943667 uk-core:AfterOneYear 2025-06-30 14943667 uk-core:ShareCapital 2025-06-30 14943667 uk-core:ShareCapital 2024-06-30 14943667 uk-core:RetainedEarningsAccumulatedLosses 2025-06-30 14943667 uk-core:RetainedEarningsAccumulatedLosses 2024-06-30 14943667 uk-bus:Director1 2024-07-01 2025-06-30 14943667 uk-bus:Director2 2024-07-01 2025-06-30 14943667 uk-core:CommercialMotorVehicles 2024-06-30 14943667 uk-core:PlantMachinery 2024-06-30 14943667 uk-core:CommercialMotorVehicles 2024-07-01 2025-06-30 14943667 uk-core:PlantMachinery 2024-07-01 2025-06-30 14943667 uk-core:PlantMachinery 2025-06-30 14943667 uk-core:CommercialMotorVehicles 2025-06-30 iso4217:GBP xbrli:pure 14943667 uk-bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 14943667 uk-bus:FRS102 2024-07-01 2025-06-30 14943667 uk-bus:FullAccounts 2024-07-01 2025-06-30 14943667 uk-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30
WB Air Conditioning and Refrigeration Ltd
Registered Number:14943667
For the year ended 30 June 2025
England and Wales
Unaudited Financial Statements
2
For the year ended 30 June 2025
WB Air Conditioning and Refrigeration Ltd
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Registered Number :
14943667
As at 30 June 2025
WB Air Conditioning and Refrigeration Ltd
Statement of Financial Position
£
£
2024
2025
Notes
Fixed assets
Property, plant and equipment
63,345
21,750
2
63,345
21,750
Current assets
Trade and other receivables
102,574
103,804
3
13,598
Cash and cash equivalents
13,571
117,375
116,172
Trade and other payables: amounts falling due within one
year
(67,736)
(47,815)
4
48,436
69,560
Net current assets
Total assets less current liabilities
132,905
70,186
Trade and other payables: amounts falling due after more
than one year
(7,523)
(29,883)
5
103,022
Net assets
62,663
Capital and reserves
Called up share capital
100
100
Retained earnings
102,922
62,563
103,022
62,663
Shareholders' funds
For the year ended 30 June 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 of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Mr Gavin Williamson Director
Mr Paul Brittle Director
These financial statements were approved and authorised for issue by the Board on 17 December 2025 and were signed by:
The notes form part of these financial statements
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4
For the year ended 30 June 2025
WB Air Conditioning and Refrigeration Ltd
Notes to the Financial Statements
Statutory Information
WB Air Conditioning and Refrigeration Ltd is a private limited company, limited by shares, domiciled in England and
Wales, registration number 14943667.
Registered address:
Unit 1 Brook Park
Gaddesby Lane
Leicester
Leicestershire
LE7 4ZB
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
2. Property, plant and equipment
Total
Motor
Vehicles
Plant and
Machinery
£
£
£
Cost or
valuation
At 01 July 2024
29,000
29,000
-
95,833
93,920
1,913
Additions
(40,500)
-
Disposals
(40,500)
At 30 June 2025
1,913
82,420
84,333
Provision for depreciation and impairment
At 01 July 2024
7,250
7,250
-
Charge for year
20,988
20,605
383
(7,250)
(7,250)
-
On disposal
At 30 June 2025
20,988
20,605
383
At 30 June 2025
Net book value
1,530
61,815
63,345
At 30 June 2024
-
21,750
21,750
3. Trade and other receivables
2024
2025
£
£
Trade debtors
53,332
64,180
Other debtors
50,472
38,394
102,574
103,804
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5
For the year ended 30 June 2025
WB Air Conditioning and Refrigeration Ltd
Notes to the Financial Statements Continued
4. Trade and other payables: amounts falling due within one year
2024
2025
£
£
Trade creditors
13,046
15,638
Taxation and social security
27,757
31,748
Other creditors
7,012
20,350
47,815
67,736
5. Trade and other payables: amounts falling due after more than one year
2024
2025
£
£
Other creditors
29,883
7,523
6. Average number of persons employed
During the year the average number of employees was 2 (2024 : 2)
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