Climatised Coatings (U.K.) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 02907686

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		22,145		45,675

			22,145		45,675
CURRENT ASSETS
Stocks	5	22,500		9,600
Debtors	6	2,140		24,138

		24,640		33,738
Creditors: Amounts Falling Due Within One Year	7	(119,953 )		(89,980 )

NET CURRENT ASSETS (LIABILITIES)			(95,313 )		(56,242 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(73,168 )		(10,567 )

Creditors: Amounts Falling Due After More Than One Year	8		(18,110 )		(42,551 )

NET LIABILITIES			(91,278 )		(53,118 )

CAPITAL AND RESERVES
Called up share capital	11		50,002		50,002
Profit and Loss Account			(141,280 )		(103,120 )

SHAREHOLDERS' FUNDS			(91,278)		(53,118)

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Climatised Coatings (U.K.) Limited

Balance Sheet (continued)

As At 31 March 2025

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.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

V R Barlow

Director

24 November 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Climatised Coatings (U.K.) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02907686 . The registered office is 45 City Road, Chester, CH1 3AE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The presentational currency is £ Sterling and all amounts are rounded to the nearest £.

2.2. Going Concern Disclosure

The financial statements have been prepared on a going concern basis. As the director will continue to make funds available to the company in future, he believes that the going concern basis is appropriate for these financial statements.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the the rendering of exterior wall coating services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% Straight line
Motor Vehicles	20% Reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

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Climatised Coatings (U.K.) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 April 2024	7,189	51,573	58,762
Additions	607	45,306	45,913
Disposals	-	(73,529 )	(73,529 )

As at 31 March 2025	7,796	23,350	31,146

Depreciation
As at 1 April 2024	2,773	10,314	13,087
Provided during the period	1,558	7,597	9,155
Disposals	-	(13,241 )	(13,241 )

As at 31 March 2025	4,331	4,670	9,001

Net Book Value
As at 31 March 2025	3,465	18,680	22,145

As at 1 April 2024	4,416	41,259	45,675

5. Stocks

	2025	2024
	£	£
Stock	22,500	9,600

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2,000	24,000
Other debtors	140	138

	2,140	24,138

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	5,471	7,966
Trade creditors	96,643	64,618
Bank loans and overdrafts	13,746	9,301
Other creditors	2,125	5,751
Taxation and social security	1,968	2,344

	119,953	89,980

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Climatised Coatings (U.K.) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	16,891	36,306
Bank loans	1,219	6,245

	18,110	42,551

9. Secured Creditors

Of the creditors falling due within and after more than one year the following amounts are secured over the assets to which they relate.

	2025		2024
	£		£
Net obligations under finance lease and hire purchase contracts	22,362		44,272

10. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	5,471	7,966
Later than one year and not later than five years	16,891	36,306

	22,362	44,272

	22,362	44,272

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	50,002	50,002

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