REGISTERED NUMBER: 04402278 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 APRIL 2025

FOR

CLIMATE AUTOGATES LIMITED

Page

Company Information

1

Chartered Certified Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

D A Clout

Mrs T L Clout

C J Clout

M Clout

SECRETARY:

Mrs T L Clout

REGISTERED OFFICE:

Abbey House

51 High Street

Saffron Walden

Essex

CB10 1AF

REGISTERED NUMBER:

04402278 (England and Wales)

ACCOUNTANTS:

Bentens

Chartered Certified Accountants

Abbey House

51 High Street

Saffron Walden

Essex

CB10 1AF

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 Climate Autogates Limited for the year ended 30 April 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Climate Autogates Limited, 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 Climate Autogates Limited and state those matters that we have agreed to state to the Board of Directors of Climate Autogates Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Climate Autogates Limited 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 Climate Autogates Limited. You consider that Climate Autogates Limited 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 Climate Autogates Limited. 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.

Bentens

Chartered Certified Accountants

Abbey House

51 High Street

Saffron Walden

Essex

CB10 1AF

13 January 2026

FIXED ASSETS

Tangible assets

4

47,732

55,599

CURRENT ASSETS

Stocks

5

35,000

35,000

Debtors

6

54,140

42,687

Cash at bank

582,170

422,157

671,310

499,844

CREDITORS

Amounts falling due within one year

7

351,095

334,582

NET CURRENT ASSETS

320,215

165,262

TOTAL ASSETS LESS CURRENT LIABILITIES

367,947

220,861

PROVISIONS FOR LIABILITIES

8

11,932

13,900

NET ASSETS

356,015

206,961

CAPITAL AND RESERVES

Called up share capital

9

1,000

1,000

Retained earnings

355,015

205,961

SHAREHOLDERS' FUNDS

356,015

206,961

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 13 January 2026 and were signed on its behalf by:

C J Clout - Director

M Clout - Director

1.	STATUTORY INFORMATION

Climate Autogates Limited 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.

The following principal accounting policies have been applied:

Turnover

Turnover comprises the value of goods and services supplied by the company, net of Value Added Tax.

Revenue is recognised for the sale of goods when the significant risks and rewards of the goods have passed to the customer, usually on delivery of goods.

Revenue is recognised for services when the services have been provided to the customer and the contractual obligations have been met.

Turnover is measured at the fair value of the consideration receivable.

Tangible fixed assets

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

Plant and machinery

-

25% reducing balance

Motor vehicles

-

25% reducing balance

Office equipment

-

25% reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from other third parties and loans to related parties.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment, with any impairment loss recognised in the profit and loss account.

Debt instruments including loans and other accounts receivable and payable are measured initially at transaction cost and subsequently at amortised cost using the effective interest method.

Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 8 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Office

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 May 2024

51,395

118,079

11,860

181,334

Additions

6,987

-

1,053

8,040

At 30 April 2025

58,382

118,079

12,913

189,374

DEPRECIATION

At 1 May 2024

33,746

84,329

7,660

125,735

Charge for year

6,157

8,437

1,313

15,907

At 30 April 2025

39,903

92,766

8,973

141,642

NET BOOK VALUE

At 30 April 2025

18,479

25,313

3,940

47,732

At 30 April 2024

17,649

33,750

4,200

55,599

5.

STOCKS

2025

2024

£

£

Stocks

35,000

35,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

32,220

21,770

Other debtors

-

623

Prepayments

21,920

20,294

54,140

42,687

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

219,580

188,082

Corporation tax

75,384

56,153

Social security and other taxes

2,561

2,001

VAT

33,826

17,270

Other creditors

562

394

Directors' current accounts

15,842

67,477

Accrued expenses

3,340

3,205

351,095

334,582

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

11,932

13,900

Deferred

tax

£

Balance at 1 May 2024

13,900

Credit to Income Statement during year

(1,968

)

Balance at 30 April 2025

11,932

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

£1

1,000

1,000

10.	RELATED PARTY DISCLOSURES

The directors Mr C Clout and Mr M Clout are also the shareholders, holding 50% of the issued share capital each. During the year dividends totalling £71.20 per share were declared (2024 £57.60 per share).

11.	ULTIMATE CONTROLLING PARTY

There is no controlling party.