37 Degrees Climate Control Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 11783200 (England and Wales)

REPORT OF THE DIRECTOR AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

37 DEGREES CLIMATE CONTROL LIMITED

Page

Company Information

1

Report of the Director

2

Balance Sheet

3

to

4

Notes to the Financial Statements

5

to

8

DIRECTOR:

Mr A Craven

REGISTERED OFFICE:

Britannic House

657 Liverpool Road

Irlam

Manchester

M44 5XD

BUSINESS ADDRESS:

80 Chestnut Drive

Sale

Manchester

Greater Manchester

M33 4HL

REGISTERED NUMBER:

11783200 (England and Wales)

ACCOUNTANTS:

Cadishead Accountancy Services Limited

Britannic House

657 Liverpool Road

Irlam

Manchester

Lancashire

M44 5XD

The director presents his report with the financial statements of the company for the year ended 31 January 2026.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of the supply and fitting of air conditioning systems.

DIRECTOR

Mr A Craven held office during the whole of the period from 1 February 2025 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr A Craven - Director

30 November 2026

FIXED ASSETS

Tangible assets

4

15,970

26,089

CURRENT ASSETS

Stocks

19,367

1,150

Debtors

5

130,712

272,054

Cash at bank

8,263

87,464

158,342

360,668

CREDITORS

Amounts falling due within one year

6

(167,389

)

(246,052

)

NET CURRENT (LIABILITIES)/ASSETS

(9,047

)

114,616

TOTAL ASSETS LESS CURRENT
LIABILITIES

6,923

140,705

CREDITORS

Amounts falling due after more than one
year

7

(15,491

)

(24,714

)

PROVISIONS FOR LIABILITIES

-

(6,522

)

NET (LIABILITIES)/ASSETS

(8,568

)

109,469

CAPITAL AND RESERVES

Called up share capital

10

Retained earnings

(8,578

)

109,459

(8,568

)

109,469

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 November 2026 and were signed by:

Mr A Craven - Director

1.	STATUTORY INFORMATION

37 Degrees Climate Control 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 NIL (2025 - 7 ).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

COST

At 1 February 2025

5,041

60,745

452

66,238

Disposals

-

(9,300

)

-

(9,300

)

At 31 January 2026

5,041

51,445

452

56,938

DEPRECIATION

At 1 February 2025

3,685

36,060

404

40,149

Charge for year

339

6,172

12

6,523

Eliminated on disposal

-

(5,704

)

-

(5,704

)

At 31 January 2026

4,024

36,528

416

40,968

NET BOOK VALUE

At 31 January 2026

1,017

14,917

36

15,970

At 31 January 2025

1,356

24,685

48

26,089

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 February 2025

60,745

Disposals

(9,300

)

At 31 January 2026

51,445

DEPRECIATION

At 1 February 2025

36,060

Charge for year

6,172

Eliminated on disposal

(5,704

)

At 31 January 2026

36,528

NET BOOK VALUE

At 31 January 2026

14,917

At 31 January 2025

24,685

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Trade debtors

82,919

85,604

Other debtors

47,793

186,450

130,712

272,054

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Bank loans and overdrafts

66,341

46,377

Hire purchase contracts

7,600

7,207

Trade creditors

74,119

98,673

Taxation and social security

75

88,012

Other creditors

19,254

5,783

167,389

246,052

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.1.26

31.1.25

£

Bank loans

9,924

12,477

Hire purchase contracts

5,567

12,237

15,491

24,714

31.1.26

31.1.25

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

2,709

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025:

31.1.26

31.1.25

£

Mr A Craven

Balance outstanding at start of year

37,735

9,440

Amounts advanced

-

28,295

Amounts repaid

(8,182

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

29,553

37,735

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr A Craven.

10.	GOING CONCERN

The company made a loss of £118,037 for the year ended 31 January 2026 and at that date had net liabilities of £8,578. The company relies on the continued support of its director, its creditors and HM Revenue & Customs, to whom PAYE and CIS liabilities are overdue. The director has confirmed his continued support, and having reviewed cash flow forecasts for at least twelve months from the date of approval of these financial statements, the directors consider it appropriate to prepare the financial statements on a going concern basis. These conditions indicate a material uncertainty which may cast significant doubt on the company's ability to continue as a going concern. The financial statements do not include any adjustments that would result if the company were unable to continue as a going concern.