C & C Holdings Limited - Filleted accounts

Registered number

03253597

C & C Holdings Limited

Filleted Accounts

31 March 2026

C & C Holdings Limited
Registered number:		03253597
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	4		3,108			4,662
Investments	5		88,000			88,000
			91,108			92,662

Current assets
Debtors	6	-			35,419
Cash at bank and in hand		165,123			1,831,986
		165,123			1,867,405

Creditors: amounts falling due within one year	7	(89,795)			(114,718)

Net current assets			75,328			1,752,687

Net assets			166,436			1,845,349

Capital and reserves
Called up share capital			750			750
Capital redemption reserve			250			250
Profit and loss account			165,436			1,844,349

Shareholders' funds			166,436			1,845,349

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




G S Asopa
Director
Approved by the board on 17 September 2026

C & C Holdings Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable and represents revenue earned from the rendering of services. It is recognised by reference to the stage of completion of the contract.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Tools and equipment	over 4 years

	Investments
	Investments in subsidiaries are measured at cost less any accumulated impairment losses.

	Debtors
	Short term debtors (including loans repayable within 12 months) are measured at transaction price (which is usually the invoice price or amount lent), less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors (including loans repayable within 12 months) are measured at transaction price.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Group accounts
	The company and its subsidiaries qualify as a small group under the provisions of section 383 Companies Act 2006 and is not required to prepare consolidated accounts. These accounts are those of the parent company only.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		3		4


3	Taxation

	The charge for taxation represents witholding tax on foreign income and any additional corporation tax payable on the adjusted profits.


4	Tangible fixed assets
					Tools and equipment
£
	Cost
	At 1 April 2025				12,707
	Disposals				(6,491)
	At 31 March 2026				6,216

	Depreciation
	At 1 April 2025				8,045
	Charge for the year				1,554
	On disposals				(6,491)
	At 31 March 2026				3,108

	Net book value
	At 31 March 2026				3,108
	At 31 March 2025				4,662


5	Investments
Investments in
subsidiary
undertakings
£
	Cost
	At 1 April 2025				88,000

	At 31 March 2026				88,000
	The subsidiary undertakings are incorporated in India.


6	Debtors		2026		2025
£				£

	Other debtors		-		35,419


7	Creditors: amounts falling due within one year		2026		2025
£				£

	Taxation and social security costs		34,549		23,388
	Other creditors		55,246		91,330
			89,795		114,718


8	Related party transactions

	During the year the company invoiced management, technical and other service charges of £244,218 (2025 £120,000) to Star Coolers & Condensers Pvt Ltd. At the begining of the year there was a tempory loan due by a director to the company of £35,198. This was repaid on 22 April 2025. Interest at the official rate was paid on the loan.


9	Other information

	C & C Holdings Limited is a private company limited by shares and incorporated in England. Its registered office is:
	23 Wilderness Heights
	West End
	Southampton
	Hampshire
	SO18 3PS