HOT AND COLD TECHNICAL (UK) LIMITED

HOT AND COLD TECHNICAL (UK) LIMITED - Company Information

2023-03-012024-02-292024-02-29false05698567HOT AND COLD TECHNICAL (UK) 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Registered Number
05698567
(England and Wales)

Unaudited Financial Statements for the Year ended
29 February 2024

HOT AND COLD TECHNICAL (UK) LIMITED

Company Information
for the year from 1 March 2023 to 29 February 2024


Director	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
29 February 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Tangible assets	3		-		3,823
			-		3,823
Current assets
Stocks	4	458		318
Debtors	5	10,894		10,620
Cash at bank and on hand		51		472
		11,403		11,410
Creditors amounts falling due within one year	6	(8,892)		(9,314)
Net current assets (liabilities)			2,511		2,096
Total assets less current liabilities			2,511		5,919
Creditors amounts falling due after one year	7		(2,501)		(5,434)
Net assets			10		485
Capital and reserves
Called up share capital			1		1
Profit and loss account			9		484
Shareholders' funds			10		485

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 under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 2 May 2024, 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 29 February 2024

1.	Accounting policies

	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.

	Statement of compliance
	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.

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

	Revenue from rendering of services
	Revenue 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.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

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


		Straight line (years)
	Vehicles	5
	Office Equipment	5

	Finance leases and hire purchase contracts
	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.

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

2.	Average number of employees


		2024		2023
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Vehicles	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 March 23	18,995	120	19,115
At 29 February 24	18,995	120	19,115
Depreciation and impairment
At 01 March 23	15,196	96	15,292
Charge for year	3,799	24	3,823
At 29 February 24	18,995	120	19,115
Net book value
At 29 February 24	-	-	-
At 28 February 23	3,799	24	3,823

4.	Stocks

	2024	2023
	£	£
Other stocks	458	318
Total	458	318

5.	Debtors: amounts due within one year

	2024	2023
	£	£
Trade debtors / trade receivables	516	2,829
Amounts owed by associates and joint ventures / participating interests	10,327	7,595
Prepayments and accrued income	51	196
Total	10,894	10,620


	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.

6.	Creditors: amounts due within one year

	2024	2023
	£	£
Bank borrowings and overdrafts	2,000	2,000
Taxation and social security	4,351	2,856
Finance lease and HP contracts	933	2,799
Accrued liabilities and deferred income	1,608	1,659
Total	8,892	9,314


	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.

7.	Creditors: amounts due after one year

	2024	2023
	£	£
Bank borrowings and overdrafts	2,501	4,501
Other creditors	-	933
Total	2,501	5,434

8.	Obligations under finance leases

		2024		2023
		£		£
	Finance lease and HP contracts	-		933

9.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
POND, Richard Stephen	7,594	69,746	67,013	10,327
	7,594	69,746	67,013	10,327