HOT AND COLD TECHNICAL (UK) LIMITED

HOT AND COLD TECHNICAL (UK) LIMITED - Company Information

2021-03-012022-02-282022-02-28false05698567HOT AND COLD TECHNICAL (UK) LIMITED2022-09-2843220iso4217:GBPxbrli:pure056985672021-03-01056985672022-02-28056985672021-03-012022-02-28056985672020-03-01056985672021-02-28056985672020-03-012021-02-2805698567bus:SmallEntities2021-03-012022-02-2805698567bus:AuditExempt-NoAccountantsReport2021-03-012022-02-2805698567bus:FullAccounts2021-03-012022-02-2805698567bus:PrivateLimitedCompanyLtd2021-03-012022-02-2805698567core:WithinOneYear2022-02-2805698567core:AfterOneYear2022-02-2805698567core:WithinOneYear2021-02-2805698567core:AfterOneYear2021-02-2805698567core:ShareCapital2022-02-2805698567core:SharePremium2022-02-2805698567core:RevaluationReserve2022-02-2805698567core:OtherReservesSubtotal2022-02-2805698567core:RetainedEarningsAccumulatedLosses2022-02-2805698567core:ShareCapital2021-02-2805698567core:SharePremium2021-02-2805698567core:RevaluationReserve2021-02-2805698567core:OtherReservesSubtotal2021-02-2805698567core:RetainedEarningsAccumulatedLosses2021-02-2805698567core:LandBuildings2022-02-2805698567core:PlantMachinery2022-02-2805698567core:Vehicles2022-02-2805698567core:FurnitureFittings2022-02-2805698567core:OfficeEquipment2022-02-2805698567core:NetGoodwill2022-02-2805698567core:IntangibleAssetsOtherThanGoodwill2022-02-2805698567core:ListedExchangeTraded2022-02-2805698567core:UnlistedNon-exchangeTraded2022-02-2805698567core:LandBuildings2021-02-2805698567core:PlantMachinery2021-02-2805698567core:Vehicles2021-02-2805698567core:FurnitureFittings2021-02-2805698567core:OfficeEquipment2021-02-2805698567core:NetGoodwill2021-02-2805698567core:IntangibleAssetsOtherThanGoodwill2021-02-2805698567core:ListedExchangeTraded2021-02-2805698567core:UnlistedNon-exchangeTraded2021-02-2805698567core:LandBuildings2021-03-012022-02-2805698567core:PlantMachinery2021-03-012022-02-2805698567core:Vehicles2021-03-012022-02-2805698567core:FurnitureFittings2021-03-012022-02-2805698567core:OfficeEquipment2021-03-012022-02-2805698567core:NetGoodwill2021-03-012022-02-2805698567core:IntangibleAssetsOtherThanGoodwill2021-03-012022-02-2805698567core:ListedExchangeTraded2021-03-012022-02-2805698567core:UnlistedNon-exchangeTraded2021-03-012022-02-2805698567core:MoreThanFiveYears2021-03-012022-02-2805698567core:Non-currentFinancialInstruments2022-02-2805698567core:Non-currentFinancialInstruments2021-02-2805698567dpl:CostSales2021-03-012022-02-2805698567dpl:DistributionCosts2021-03-012022-02-2805698567dpl:AdministrativeExpenses2021-03-012022-02-2805698567core:LandBuildings2021-03-012022-02-2805698567core:PlantMachinery2021-03-012022-02-2805698567core:Vehicles2021-03-012022-02-2805698567core:FurnitureFittings2021-03-012022-02-2805698567core:OfficeEquipment2021-03-012022-02-2805698567core:NetGoodwill2021-03-012022-02-2805698567core:IntangibleAssetsOtherThanGoodwill2021-03-012022-02-2805698567dpl:GroupUndertakings2021-03-012022-02-2805698567dpl:ParticipatingInterests2021-03-012022-02-2805698567dpl:GroupUndertakingscore:ListedExchangeTraded2021-03-012022-02-2805698567core:ListedExchangeTraded2021-03-012022-02-2805698567dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-03-012022-02-2805698567core:UnlistedNon-exchangeTraded2021-03-012022-02-2805698567dpl:CostSales2020-03-012021-02-2805698567dpl:DistributionCosts2020-03-012021-02-2805698567dpl:AdministrativeExpenses2020-03-012021-02-2805698567core:LandBuildings2020-03-012021-02-2805698567core:PlantMachinery2020-03-012021-02-2805698567core:Vehicles2020-03-012021-02-2805698567core:FurnitureFittings2020-03-012021-02-2805698567core:OfficeEquipment2020-03-012021-02-2805698567core:NetGoodwill2020-03-012021-02-2805698567core:IntangibleAssetsOtherThanGoodwill2020-03-012021-02-2805698567dpl:GroupUndertakings2020-03-012021-02-2805698567dpl:ParticipatingInterests2020-03-012021-02-2805698567dpl:GroupUndertakingscore:ListedExchangeTraded2020-03-012021-02-2805698567core:ListedExchangeTraded2020-03-012021-02-2805698567dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2020-03-012021-02-2805698567core:UnlistedNon-exchangeTraded2020-03-012021-02-2805698567core:NetGoodwill2022-02-2805698567core:IntangibleAssetsOtherThanGoodwill2022-02-2805698567core:LandBuildings2022-02-2805698567core:PlantMachinery2022-02-2805698567core:Vehicles2022-02-2805698567core:FurnitureFittings2022-02-2805698567core:OfficeEquipment2022-02-2805698567core:AfterOneYear2022-02-2805698567core:WithinOneYear2022-02-2805698567core:ListedExchangeTraded2022-02-2805698567core:UnlistedNon-exchangeTraded2022-02-2805698567core:ShareCapital2022-02-2805698567core:SharePremium2022-02-2805698567core:RevaluationReserve2022-02-2805698567core:OtherReservesSubtotal2022-02-2805698567core:RetainedEarningsAccumulatedLosses2022-02-2805698567core:NetGoodwill2021-02-2805698567core:IntangibleAssetsOtherThanGoodwill2021-02-2805698567core:LandBuildings2021-02-2805698567core:PlantMachinery2021-02-2805698567core:Vehicles2021-02-2805698567core:FurnitureFittings2021-02-2805698567core:OfficeEquipment2021-02-2805698567core:AfterOneYear2021-02-2805698567core:WithinOneYear2021-02-2805698567core:Liste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Registered Number
05698567
(England and Wales)

Unaudited Financial Statements for the Year ended
28 February 2022

HOT AND COLD TECHNICAL (UK) LIMITED

Company Information
for the year from 1 March 2021 to 28 February 2022


Directors	POND, Richard Stephen


Registered Address	33 Piping Green
	Colden Common
	Winchester
	SO21 1TU


Registered Number	05698567 (England and Wales)

HOT AND COLD TECHNICAL (UK) LIMITED

Balance Sheet as at
28 February 2022

	Notes	2022		2021
		£	£	£	£
Fixed assets
Tangible assets	5		7,646		11,469
			7,646		11,469
Current assets
Stocks	7	300		482
Debtors	8	9,958		9,844
Cash at bank and on hand		774		583
		11,032		10,909
Creditors amounts falling due within one year	9	(7,962)		(6,708)
Net current assets (liabilities)			3,070		4,201
Total assets less current liabilities			10,716		15,670
Creditors amounts falling due after one year	10		(10,233)		(15,032)
Net assets			483		638
Capital and reserves
Called up share capital			1		1
Profit and loss account			482		637
Shareholders' funds			483		638

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The directors have chosen to not file a copy of the company’s profit and loss account.

The financial statements were approved and authorised for issue by the Director on 28 September 2022, and are signed on its behalf by:

POND, Richard Stephen
Director
Registered Company No. 05698567

HOT AND COLD TECHNICAL (UK) LIMITED

Notes to the Financial Statements
for the year ended 28 February 2022

1.	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Compliance with applicable reporting framework
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

3.	Accounting policies

	Functional and presentation currency policy
	The financial statements are presented in sterling and this is the functional currency of the company.

	Property, plant and equipment policy
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Plant and machinery	5
	Vehicles	5

	Stocks policy
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

	Revenue recognition policy
	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.

	Leases policy
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

4.	Employee information


		2022		2021
	Average number of employees during the year	1		1

5.	Property, plant and equipment

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 March 21	-	18,995	120	19,115
At 28 February 22	-	18,995	120	19,115
Depreciation and impairment
At 01 March 21	-	7,598	48	7,646
Charge for year	24	3,799	-	3,823
At 28 February 22	24	11,397	48	11,469
Net book value
At 28 February 22	(24)	7,598	72	7,646
At 28 February 21	-	11,397	72	11,469

6.	Directors benefits

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
POND, Richard Stephen	9,653	42,777	43,129	9,301
	9,653	42,777	43,129	9,301

7.	Stocks

	2022	2021
	£	£
Other stocks	300	482
Total	300	482

8.	Debtors

	2022	2021
	£	£
Trade debtors / trade receivables	462	-
Amounts owed by associates and joint ventures / participating interests	9,301	9,653
Prepayments and accrued income	195	191
Total	9,958	9,844


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

9.	Creditors within one year

	2022	2021
	£	£
Bank borrowings and overdrafts	2,000	1,499
Taxation and social security	1,798	1,317
Finance lease and HP contracts	2,799	2,799
Accrued liabilities and deferred income	1,365	1,093
Total	7,962	6,708


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

10.	Creditors after one year

	2022	2021
	£	£
Bank borrowings and overdrafts	6,501	8,501
Other creditors	3,732	6,531
Total	10,233	15,032