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AIRCONDITIONING SERVICES DIRECT LIMITED

Registered Number
04171668
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

AIRCONDITIONING SERVICES DIRECT LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

HORGAN, James Fintain

Company Secretary

HORGAN, Jackie Yvonne

Registered Address

9 Bridge Street
Walton On Thames
KT12 1AE

Registered Number

04171668 (England and Wales)
AIRCONDITIONING SERVICES DIRECT LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets321,12112,951
21,12112,951
Current assets
Debtors415,42524,017
Cash at bank and on hand48,85357,927
64,27881,944
Creditors amounts falling due within one year5(79,470)(79,976)
Net current assets (liabilities)(15,192)1,968
Total assets less current liabilities5,92914,919
Net assets5,92914,919
Capital and reserves
Called up share capital1010
Profit and loss account5,91914,909
Shareholders' funds5,92914,919
The financial statements were approved and authorised for issue by the Director on 9 August 2024, and are signed on its behalf by:
HORGAN, James Fintain
Director
Registered Company No. 04171668
AIRCONDITIONING SERVICES DIRECT LIMITED
Notes to the Financial Statements
for the year ended 31 March 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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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:

Reducing balance (%)
Plant and machinery25
Vehicles25
2.Average number of employees

20242023
Average number of employees during the year33
3.Tangible fixed assets

Vehicles

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 April 2331,8652,4851,03435,384
Additions26,590-50127,091
Disposals(20,750)--(20,750)
At 31 March 2437,7052,4851,53541,725
Depreciation and impairment
At 01 April 2319,2862,46768022,433
Charge for year6,890-4257,315
On disposals(9,144)--(9,144)
At 31 March 2417,0322,4671,10520,604
Net book value
At 31 March 2420,6731843021,121
At 31 March 2312,5791835412,951
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables14,26523,127
Prepayments and accrued income1,160890
Total15,42524,017
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables9821,449
Bank borrowings and overdrafts1751,071
Taxation and social security14,24618,843
Other creditors64,06758,613
Total79,47079,976
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.