City & County Refrigeration and Air Conditioning Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11237513

City & County Refrigeration and Air Conditioning Limited

Filleted Unaudited Financial Statements

31 March 2025

City & County Refrigeration and Air Conditioning Limited

Statement of Financial Position

31 March 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	48,919	65,224

Current assets

Debtors	6	52,410	22,168
Cash at bank and in hand		300,885	214,814
		---------	---------
		353,295	236,982

Creditors: amounts falling due within one year	7	100,728	56,088
		---------	---------
Net current assets		252,567	180,894
		---------	---------
Total assets less current liabilities		301,486	246,118

Creditors: amounts falling due after more than one year	8	–	18,033
		---------	---------
Net assets		301,486	228,085
		---------	---------

Capital and reserves

Called up share capital	1	1
Profit and loss account	301,485	228,084
	---------	---------
Shareholders funds	301,486	228,085
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 March 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 financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

City & County Refrigeration and Air Conditioning Limited

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 12 January 2026 , and are signed on behalf of the board by:

Mr D Adams
Director

Company registration number: 11237513

City & County Refrigeration and Air Conditioning Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 1D Milwood Vale, Long Hanborough, Witney, Oxon, OX29 8DF.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entity. Judgements and key sources of estimation uncertainty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Revenue recognition Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Income tax The taxation expense represents the amount of current tax. Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	25% reducing balance
Motor vehicles	-	25% reducing balance
Equipment	-	25% reducing balance

Impairment of fixed assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 April 2024 and 31 March 2025	3,099	79,556	3,260	85,915
	-------	--------	-------	--------
Depreciation
At 1 April 2024	2,329	16,702	1,660	20,691
Charge for the year	192	15,713	400	16,305
	-------	--------	-------	--------
At 31 March 2025	2,521	32,415	2,060	36,996
	-------	--------	-------	--------
Carrying amount
At 31 March 2025	578	47,141	1,200	48,919
	-------	--------	-------	--------
At 31 March 2024	770	62,854	1,600	65,224
	-------	--------	-------	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	46,792	19,197
Other debtors	5,618	2,971
	--------	--------
	52,410	22,168
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	15,429	6,657
Corporation tax	44,883	29,365
Social security and other taxes	13,626	6,870
Other creditors	26,790	13,196
	---------	--------
	100,728	56,088
	---------	--------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	–	18,033
	----	--------