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Company Registration No. 13817162 (England and Wales)
Northern Breeze HVAC Ltd Unaudited accounts for the year ended 31 December 2025
Northern Breeze HVAC Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Northern Breeze HVAC Ltd Company Information for the year ended 31 December 2025
Director
P Brown
Company Number
13817162 (England and Wales)
Registered Office
37 LAKESIDE GARDENS WASHINGTON TYNE AND WEAR NE38 8NB ENGLAND
Accountants
LP Accountants Ltd Unit E Colima Avenue Sunderland Tyne & Wear SR5 3XB
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Northern Breeze HVAC Ltd Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
3,553
4,773
Current assets
Debtors
5
1,414
720
Cash at bank and in hand
83,834
80,819
85,248
81,539
Creditors: amounts falling due within one year
6
(18,282)
(19,543)
Net current assets
66,966
61,996
Net assets
70,519
66,769
Capital and reserves
Called up share capital
1
1
Profit and loss account
70,518
66,768
Shareholders' funds
70,519
66,769
For the year ending 31 December 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 July 2026 and were signed on its behalf by
P Brown Director Company Registration No. 13817162
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Northern Breeze HVAC Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Northern Breeze HVAC Ltd is a private company, limited by shares, registered in England and Wales, registration number 13817162. The registered office is 37 LAKESIDE GARDENS, WASHINGTON, TYNE AND WEAR, NE38 8NB, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on the reducing balance
Motor vehicles
25% on the reducing balance
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 January 2025
2,892
6,700
307
9,899
At 31 December 2025
2,892
6,700
307
9,899
Depreciation
At 1 January 2025
1,245
3,873
8
5,126
Charge for the year
412
707
101
1,220
At 31 December 2025
1,657
4,580
109
6,346
Net book value
At 31 December 2025
1,235
2,120
198
3,553
At 31 December 2024
1,647
2,827
299
4,773
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Northern Breeze HVAC Ltd Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
717
-
Accrued income and prepayments
272
292
Other debtors
425
428
1,414
720
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
-
21
Taxes and social security
9,541
7,467
Other creditors
3,303
2,926
Loans from directors
4,805
8,496
Accruals
633
633
18,282
19,543
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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