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REGISTERED NUMBER: 02814570 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023

FOR

AIR QUALITY CONSULTANTS LIMITED

AIR QUALITY CONSULTANTS LIMITED (REGISTERED NUMBER: 02814570)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AIR QUALITY CONSULTANTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2023







DIRECTORS: J S Moorcroft
C T A Whall





REGISTERED OFFICE: 23 Coldharbour Road
Bristol
BS6 7JT





REGISTERED NUMBER: 02814570 (England and Wales)





ACCOUNTANTS: Shiner Mitchell Fisher & Co. Ltd
Smith House
George Street
Nailsworth
Stroud
Gloucestershire
GL6 0AG

AIR QUALITY CONSULTANTS LIMITED (REGISTERED NUMBER: 02814570)

BALANCE SHEET
30 JUNE 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 105,566 125,539

CURRENT ASSETS
Debtors 5 1,594,030 1,343,040
Cash at bank 1,259,261 974,826
2,853,291 2,317,866
CREDITORS
Amounts falling due within one year 6 442,142 297,629
NET CURRENT ASSETS 2,411,149 2,020,237
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,516,715

2,145,776

PROVISIONS FOR LIABILITIES 21,702 19,638
NET ASSETS 2,495,013 2,126,138

CAPITAL AND RESERVES
Called up share capital 56 35
Share premium 84,924 84,922
Capital redemption reserve 6 6
Retained earnings 2,410,027 2,041,175
SHAREHOLDERS' FUNDS 2,495,013 2,126,138

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

AIR QUALITY CONSULTANTS LIMITED (REGISTERED NUMBER: 02814570)

BALANCE SHEET - continued
30 JUNE 2023


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 Board of Directors and authorised for issue on 20 February 2024 and were signed on its behalf by:





C T A Whall - Director


AIR QUALITY CONSULTANTS LIMITED (REGISTERED NUMBER: 02814570)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1. STATUTORY INFORMATION

Air Quality Consultants 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.
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on cost
Computer equipment - 20% 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 46 (2022 - 41 ) .

AIR QUALITY CONSULTANTS LIMITED (REGISTERED NUMBER: 02814570)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and
leasehold machinery fittings
£    £    £   
COST
At 1 July 2022 1,520 4,488 42,210
Additions - - -
At 30 June 2023 1,520 4,488 42,210
DEPRECIATION
At 1 July 2022 1,064 898 20,243
Charge for year 152 718 5,770
At 30 June 2023 1,216 1,616 26,013
NET BOOK VALUE
At 30 June 2023 304 2,872 16,197
At 30 June 2022 456 3,590 21,967

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 July 2022 146,287 107,745 302,250
Additions - 49,384 49,384
At 30 June 2023 146,287 157,129 351,634
DEPRECIATION
At 1 July 2022 85,256 69,250 176,711
Charge for year 33,526 29,191 69,357
At 30 June 2023 118,782 98,441 246,068
NET BOOK VALUE
At 30 June 2023 27,505 58,688 105,566
At 30 June 2022 61,031 38,495 125,539

5. DEBTORS
30.6.23 30.6.22
£    £   
Amounts falling due within one year:
Trade debtors 1,152,468 906,944
Other debtors 141,562 136,096
1,294,030 1,043,040

AIR QUALITY CONSULTANTS LIMITED (REGISTERED NUMBER: 02814570)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023

5. DEBTORS - continued
30.6.23 30.6.22
£    £   
Amounts falling due after more than one year:
Other debtors 300,000 300,000

Aggregate amounts 1,594,030 1,343,040

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade creditors 150,860 55,330
Taxation and social security 256,785 208,822
Other creditors 34,497 33,477
442,142 297,629

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
30.6.23 30.6.22
£    £   
Within one year 36,000 -
Between one and five years 130,000 416,000
166,000 416,000

8. RELATED PARTY DISCLOSURES

During the year the company has made an unsecured loan to Logika Consultants Limited, a company with common directors and shareholders. The balance owing to Air Quality Consultants Limited at 30th June 2023 was £300,000 (2022 - £300,000)..

9. ULTIMATE CONTROLLING PARTY

The company was controlled throughout the current and previous year by it's directors who own 95% of the company's ordinary share capital.