12 01/05/2024 30/04/2025 2025-04-30 false false false false false false false true false false true false false false false false false false No description of principal activities is disclosed 2024-05-01 Sage Accounts Production 25.0 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP 02771129 2024-05-01 2025-04-30 02771129 2025-04-30 02771129 2024-04-30 02771129 2023-05-01 2024-04-30 02771129 2024-04-30 02771129 2023-04-30 02771129 bus:RegisteredOffice 2024-05-01 2025-04-30 02771129 bus:LeadAgentIfApplicable 2024-05-01 2025-04-30 02771129 bus:Director1 2024-05-01 2025-04-30 02771129 bus:Director2 2024-05-01 2025-04-30 02771129 bus:Director3 2024-05-01 2025-04-30 02771129 bus:CompanySecretary1 2024-05-01 2025-04-30 02771129 core:WithinOneYear 2025-04-30 02771129 core:WithinOneYear 2024-04-30 02771129 core:AfterOneYear 2024-04-30 02771129 core:ShareCapital 2025-04-30 02771129 core:ShareCapital 2024-04-30 02771129 core:RetainedEarningsAccumulatedLosses 2025-04-30 02771129 core:RetainedEarningsAccumulatedLosses 2024-04-30 02771129 core:BetweenOneFiveYears 2024-04-30 02771129 bus:Director1 2024-04-30 02771129 bus:Director1 2025-04-30 02771129 bus:Director2 2024-04-30 02771129 bus:Director2 2025-04-30 02771129 bus:SmallEntities 2024-05-01 2025-04-30 02771129 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 02771129 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 02771129 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 02771129 bus:FullAccounts 2024-05-01 2025-04-30 02771129 core:VehiclesPlantMachinery 2024-05-01 2025-04-30
Company registration number: 02771129
Technical Services Refrigeration & Air Conditioning Ltd
Unaudited filleted financial statements
30 April 2025
Technical Services Refrigeration & Air Conditioning Ltd
Contents
Directors and other information
Accountants report
Statement of financial position
Notes to the financial statements
Technical Services Refrigeration & Air Conditioning Ltd
Directors and other information

| Directors | A L Parton
|  | Mrs C A Parton
|  | M Haines
| Secretary | Mrs C A Parton
| Company number | 02771129
| Registered office | Ardington House
|  | 32 Boundary Road
|  | Newbury
|  | RG14 5RR
| Business address | Ardington House
|  | 32 Boundary Road
|  | Newbury
|  | RG14 5RR
| Accountants | Zebra Accounting (Thames Valley) Limited
|  | 12 Harvest Hill Road
|  | Maidenhead
|  | SL6 2QQ

Technical Services Refrigeration & Air Conditioning Ltd
Chartered accountants report to the board of directors on the preparation of the
unaudited statutory financial statements of Technical Services Refrigeration & Air Conditioning Ltd
Year ended 30 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Technical Services Refrigeration & Air Conditioning Ltd for the year ended 30 April 2025 which comprise the statement of financial position and 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 at http://www.icaew.com /en/members/regulations-standards-and-guidance/.
This report is made solely to the board of directors of Technical Services Refrigeration & Air Conditioning Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Technical Services Refrigeration & Air Conditioning Ltd and state those matters that we have agreed to state to the board of directors of Technical Services Refrigeration & Air Conditioning Ltd as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Technical Services Refrigeration & Air Conditioning Ltd and its board of directors as a body for our work or for this report.
It is your duty to ensure that Technical Services Refrigeration & Air Conditioning 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 Technical Services Refrigeration & Air Conditioning Ltd. You consider that Technical Services Refrigeration & Air Conditioning 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 Technical Services Refrigeration & Air Conditioning 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.
Zebra Accounting (Thames Valley) Limited
Chartered Accountants
12 Harvest Hill Road
Maidenhead
SL6 2QQ
15 January 2026
Technical Services Refrigeration & Air Conditioning Ltd
Statement of financial position
30 April 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 73,852 |  |  |  | 94,789 |  |
|  |  | _________ |  |  |  | _________ |  |
|  |  |  |  | 73,852 |  |  |  | 94,789
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 10,000 |  |  |  | 10,000 |  |
Debtors |  | 6 | 552,829 |  |  |  | 432,058 |  |
Cash at bank and in hand |  |  | 954,629 |  |  |  | 1,237,651 |  |
|  |  | _________ |  |  |  | _________ |  |
|  |  | 1,517,458 |  |  |  | 1,679,709 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 548,365) |  |  |  | ( 733,835) |  |
|  |  | _________ |  |  |  | _________ |  |
Net current assets |  |  |  |  | 969,093 |  |  |  | 945,874
|  |  |  |  | _________ |  |  |  | _________
Total assets less current liabilities |  |  |  |  | 1,042,945 |  |  |  | 1,040,663
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 8 |  |  | - |  |  |  | ( 8,940)
Provisions for liabilities |  |  |  |  | ( 7,112) |  |  |  | ( 11,909)
|  |  |  |  | _________ |  |  |  | _________
Net assets |  |  |  |  | 1,035,833 |  |  |  | 1,019,814
|  |  |  |  | _________ |  |  |  | _________
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  |  | 1,035,831 |  |  |  | 1,019,812
|  |  |  |  | _________ |  |  |  | _________
Shareholders funds |  |  |  |  | 1,035,833 |  |  |  | 1,019,814
|  |  |  |  | _________ |  |  |  | _________

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
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.
These financial statements were approved by the board of directors and authorised for issue on 15 January 2026 , and are signed on behalf of the board by:
A L Parton
Director
Company registration number: 02771129
Technical Services Refrigeration & Air Conditioning Ltd
Notes to the financial statements
Year ended 30 April 2025
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Ardington House, 32 Boundary Road, Newbury, RG14 5RR.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, stated net of Value Added Tax.When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is recognised.When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved taxlosses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Tangible assets
Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost of an asset, less its residual value, over the useful economic life of that asset as follows:

| Other tangible assets | - | between 15% & 33.3% straight line and 25% reducing value

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
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.
Stocks
Stocks are measured 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 the stocks to their present location and condition.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.The company only has basic financial instruments. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of mpairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
Defined contribution plans
Contributions to defined benefit plans are recognised as an expense in the period in which the related service is provided.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 12 (2024: 12 ).
5. Tangible assets

|  | Property, plant and equipment |  |  |  |  |  |
|  | £ |  |  |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 May 2024 | 303,194 |  |  |  |  |  |
| Additions | 15,368 |  |  |  |  |  |
| Disposals | ( 20,498) |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| At 30 April 2025 | 298,064 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 May 2024 | 208,406 |  |  |  |  |  |
| Charge for the year | 33,864 |  |  |  |  |  |
| Disposals | ( 18,058) |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| At 30 April 2025 | 224,212 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 30 April 2025 | 73,852 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| At 30 April 2024 | 94,788 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |

6. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 261,230 | 372,614
| Other debtors |  | 291,599 | 59,444
|  |  | _______ | _______
|  |  | 552,829 | 432,058
|  |  | _______ | _______

7. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Trade creditors |  | 198,147 | 395,912
| Taxes and social security costs |  | 230,830 | 241,682
| Other creditors |  | 119,388 | 96,241
|  |  | _______ | _______
|  |  | 548,365 | 733,835
|  |  | _______ | _______

Amounts due under hire purchase contracts are secured on the assets acquired.
8. Creditors: amounts falling due after more than one year

|  |  | 2025 | 2024
|  |  | £ | £
| Other creditors |  | - | 8,940
|  |  | _______ | _______

Amounts due under hire purchase contracts are secured on the assets acquired.
9. Operating leases
The company as lessee
The total future minimum lease payments under non-cancellable operating leases are as follows:

| £ | £
Later than 1 year and not later than 5 years | - | 8,166
| _______ | _______

10. Directors advances, credits and guarantees

| During the year the directors entered into the following advances and credits with the company: |  |  |  |  |  |
|  |  |  | 2025 |  |  |
|  | Balance brought forward | Advances to the directors | Amounts repaid | Balance o/standing |  |
|  | £ | £ | £ | £ |  |
| A L Parton | ( 989) | 365,586 | ( 232,500) | 132,097 |  |
| Mrs C A Parton | ( 989) | 365,586 | ( 232,500) | 132,097 |  |
|  | _______ | _______ | _______ | _______ |  |
|  | ( 1,978) | 731,172 | ( 465,000) | 264,194 |  |
|  | _______ | _______ | _______ | _______ |  |
| There were no amounts requiring disclosure for the year ended 30 April 2024 |  |  |  |  |  |