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Registered number: 13750584
Mace Air Conditioning Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
Sachdevs
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13750584
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 11,610 15,043
11,610 15,043
CURRENT ASSETS
Stocks 5 1,150 1,200
Debtors 6 66,963 96,611
Cash at bank and in hand 24,109 3,995
92,222 101,806
Creditors: Amounts Falling Due Within One Year 7 (36,711 ) (37,275 )
NET CURRENT ASSETS (LIABILITIES) 55,511 64,531
TOTAL ASSETS LESS CURRENT LIABILITIES 67,121 79,574
NET ASSETS 67,121 79,574
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 67,120 79,573
SHAREHOLDERS' FUNDS 67,121 79,574
Page 1
Page 2
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Malcolm Mace
Director
27/08/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Mace Air Conditioning Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13750584 . The registered office is 393 Station Road, Balsall Common, Coventry, CV7 7EF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. 
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% on reducing balance
Computer Equipment 20% on reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 
Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.  
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 1)
2 1
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 December 2022 17,000 1,147 18,147
Additions 9,000 - 9,000
Disposals (11,500 ) - (11,500 )
As at 30 November 2023 14,500 1,147 15,647
...CONTINUED
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Page 4
Depreciation
As at 1 December 2022 2,875 229 3,104
Provided during the period 3,625 183 3,808
Disposals (2,875 ) - (2,875 )
As at 30 November 2023 3,625 412 4,037
Net Book Value
As at 30 November 2023 10,875 735 11,610
As at 1 December 2022 14,125 918 15,043
5. Stocks
2023 2022
£ £
Stock 1,150 1,200
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 42,577 10,243
Other debtors 24,386 86,368
66,963 96,611
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 9,498 10,378
Other creditors - 2,038
Taxation and social security 27,213 24,859
36,711 37,275
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 4