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REGISTERED NUMBER: 07086336 (England and Wales)







Unaudited Financial Statements

for the Year Ended 28 February 2023

for

Just Air Conditioning Limited

Just Air Conditioning Limited (Registered number: 07086336)






Contents of the Financial Statements
for the Year Ended 28 February 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Just Air Conditioning Limited

Company Information
for the Year Ended 28 February 2023







DIRECTOR: W Raven





REGISTERED OFFICE: Unit 5, Badminton Road Trading Estate
Yate
Bristol
South Glos
BS37 5NS





REGISTERED NUMBER: 07086336 (England and Wales)





ACCOUNTANTS: Dunkley's
Woodlands Grange
Woodlands Lane
Bradley Stoke
Bristol
BS32 4JY

Just Air Conditioning Limited (Registered number: 07086336)

Balance Sheet
28 February 2023

28.2.23 28.2.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 11,608 4,482

CURRENT ASSETS
Debtors 5 190,109 234,629
Cash at bank 236,910 213,951
427,019 448,580
CREDITORS
Amounts falling due within one year 6 254,274 288,133
NET CURRENT ASSETS 172,745 160,447
TOTAL ASSETS LESS CURRENT LIABILITIES 184,353 164,929

CREDITORS
Amounts falling due after more than one year 7 6,015 41,954
NET ASSETS 178,338 122,975

CAPITAL AND RESERVES
Called up share capital 8 1 1
Capital redemption reserve 2 2
Retained earnings 178,335 122,972
SHAREHOLDERS' FUNDS 178,338 122,975

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2023 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 financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 November 2023 and were signed by:





W Raven - Director


Just Air Conditioning Limited (Registered number: 07086336)

Notes to the Financial Statements
for the Year Ended 28 February 2023

1. STATUTORY INFORMATION

Just 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, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on cost
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33.33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2022 - 9 ) .

Just Air Conditioning Limited (Registered number: 07086336)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 March 2022 17,211 - - - 17,211
Additions 665 199 6,795 3,027 10,686
Disposals (699 ) - - - (699 )
At 28 February 2023 17,177 199 6,795 3,027 27,198
DEPRECIATION
At 1 March 2022 12,729 - - - 12,729
Charge for year 2,208 41 849 212 3,310
Eliminated on disposal (449 ) - - - (449 )
At 28 February 2023 14,488 41 849 212 15,590
NET BOOK VALUE
At 28 February 2023 2,689 158 5,946 2,815 11,608
At 28 February 2022 4,482 - - - 4,482

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Trade debtors 164,867 219,928
Other debtors 1,566 2,288
Prepayments and accrued income 23,676 12,413
190,109 234,629

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Bank loans and overdrafts 12,909 12,909
Trade creditors 177,206 196,593
Tax 6,888 16,692
Social security and other taxes 5,835 5,285
VAT 2,846 17,498
Directors' current accounts 1,892 3,598
Accrued expenses 46,698 35,558
254,274 288,133

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
28.2.23 28.2.22
£    £   
Bank loans - 1-2 years 6,015 12,909
Bank loans - 2-5 years - 29,045
6,015 41,954

Just Air Conditioning Limited (Registered number: 07086336)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 28.2.23 28.2.22
value: £    £   
1 Ordinary £1 1 1

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is W Raven.