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REGISTERED NUMBER: 09274038 (England and Wales)


















ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2022

FOR

A2B AIR CONDITIONING LIMITED

A2B AIR CONDITIONING LIMITED (REGISTERED NUMBER: 09274038)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2022




Page

Company Information 1

Abridged Statement of Financial Position 2

Notes to the Financial Statements 4


A2B AIR CONDITIONING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2022







DIRECTOR: Mr R F Collard





SECRETARY: Mr R F Collard





REGISTERED OFFICE: 21 Fuller Close
Swindon
Wiltshire
SN2 7TN





REGISTERED NUMBER: 09274038 (England and Wales)





ACCOUNTANTS: Haines Watts Cirencester Limited
Old Station House
Station Approach
Newport Street
Swindon
Wiltshire
SN1 3DU

A2B AIR CONDITIONING LIMITED (REGISTERED NUMBER: 09274038)

ABRIDGED STATEMENT OF FINANCIAL POSITION
31 OCTOBER 2022

31/10/22 31/10/21
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 10,469 13,959

CURRENT ASSETS
Debtors 85,121 52,175
Cash at bank 7,995 10,734
93,116 62,909
CREDITORS
Amounts falling due within one year 33,519 51,102
NET CURRENT ASSETS 59,597 11,807
TOTAL ASSETS LESS CURRENT
LIABILITIES

70,066

25,766

CREDITORS
Amounts falling due after more than one
year

(21,876

)

-

PROVISIONS FOR LIABILITIES (309 ) (786 )
NET ASSETS 47,881 24,980

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 47,781 24,880
47,881 24,980

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2022 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.

A2B AIR CONDITIONING LIMITED (REGISTERED NUMBER: 09274038)

ABRIDGED STATEMENT OF FINANCIAL POSITION - continued
31 OCTOBER 2022


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Statement of Financial Position for the year ended 31 October 2022 in accordance with Section 444(2A) of the Companies Act 2006.

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 6 November 2023 and were signed by:





Mr R F Collard - Director


A2B AIR CONDITIONING LIMITED (REGISTERED NUMBER: 09274038)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2022

1. STATUTORY INFORMATION

A2B Air Conditioning 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 for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2021 - 2 ) .

A2B AIR CONDITIONING LIMITED (REGISTERED NUMBER: 09274038)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2022

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 November 2021
and 31 October 2022 21,668
DEPRECIATION
At 1 November 2021 7,709
Charge for year 3,490
At 31 October 2022 11,199
NET BOOK VALUE
At 31 October 2022 10,469
At 31 October 2021 13,959