Hot and Cold Technical (UK) Limited - Abbreviated accounts 16.1

REGISTERED NUMBER: 05698567

HOT AND COLD TECHNICAL (UK) LIMITED

ABBREVIATED UNAUDITED ACCOUNTS FOR THE YEAR ENDED 29 FEBRUARY 2016

The following reproduces the text of the report prepared for the director in respect of the company's annual

unaudited financial statements, from which the unaudited abbreviated accounts (set out on pages two to three)

have been prepared.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the

financial statements of Hot and Cold Technical (UK) Limited for the year ended 29 February 2016 which comprise the

Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from

information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.

This report is made solely to the director of Hot and Cold Technical (UK) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Hot and Cold Technical (UK) Limited and state those matters that we have agreed to state to the director of Hot and Cold Technical (UK) Limited in this report in accordance with AAF 2/10 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Hot and Cold Technical (UK) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Hot and Cold Technical (UK) Limited. You consider that Hot and Cold Technical (UK) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Hot and Cold Technical (UK) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Rothman Pantall LLP

Chartered Accountants

Fryern House

125 Winchester Road

Chandlers Ford

Hampshire

SO53 2DR

18 August 2016

Page

Chartered Accountants' Report

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

3

CURRENT ASSETS

Stocks

633

525

Debtors

4,560

9,711

Cash at bank

1,684

4,076

6,877

14,312

CREDITORS

Amounts falling due within one year

6,512

14,089

NET CURRENT ASSETS

365

223

TOTAL ASSETS LESS CURRENT
LIABILITIES

365

223

CAPITAL AND RESERVES

Called up share capital

2

1

Profit and loss account

364

222

SHAREHOLDERS' FUNDS

365

223

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2016.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2016 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 abbreviated accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the director on 18 August 2016 and were signed by:

Mr R S Pond - Director

1.	ACCOUNTING POLICIES

Basis of accounting

The financial statements have been prepared under the historical cost convention and in accordance with the

Financial Reporting Standard for Smaller Entities (effective January 2015).

Turnover

Turnover represents sales during the year adjusted for accrued and deferred income where applicable.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and

slow moving items.

Taxation

The charge for taxation is based on the profit for the year and takes into account taxation deferred.

Current tax is measured at amounts expected to be paid using tax rates and laws that have been enacted or

substantively enacted by the balance sheet date.

Dividends

Equity dividends are recognised when they become legally payable. Interim dividends are recognised when paid.

Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2016

2015

value:

£

1

Ordinary

£1

1

3.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the year end an amount of £3,365 , (2015: £9,215,) was owing to the company by Mr R Pond and is included

within 'debtors amounts falling due within 1 year'. No interest has been charged on this loan.