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REGISTERED NUMBER: 05458218 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

RJD AIR CONDITIONING SERVICES LTD

RJD AIR CONDITIONING SERVICES LTD (REGISTERED NUMBER: 05458218)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


RJD AIR CONDITIONING SERVICES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: R J Downing
Ms K Wells





SECRETARY: Ms K Wells





REGISTERED OFFICE: 150 Leicester Road
Thurcaston
Leicester
Leicestershire
LE7 7JJ





REGISTERED NUMBER: 05458218 (England and Wales)





ACCOUNTANTS: J Raftery Accountancy
16 Brookes Avenue
Croft
Leicester
Leicestershire
LE9 3GJ

RJD AIR CONDITIONING SERVICES LTD (REGISTERED NUMBER: 05458218)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 993 4,871

CURRENT ASSETS
Stocks 11,000 16,000
Debtors 5 67,256 76,785
Cash at bank 196,720 214,153
274,976 306,938
CREDITORS
Amounts falling due within one year 6 83,295 96,717
NET CURRENT ASSETS 191,681 210,221
TOTAL ASSETS LESS CURRENT
LIABILITIES

192,674

215,092

PROVISIONS FOR LIABILITIES 7 189 926
NET ASSETS 192,485 214,166

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 192,385 214,066
SHAREHOLDERS' FUNDS 192,485 214,166

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

RJD AIR CONDITIONING SERVICES LTD (REGISTERED NUMBER: 05458218)

BALANCE SHEET - continued
31 MARCH 2024


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 3 September 2024 and were signed on its behalf by:




R J Downing - Director



Ms K Wells - Director


RJD AIR CONDITIONING SERVICES LTD (REGISTERED NUMBER: 05458218)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

Rjd Air Conditioning Services Ltd 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 cost
Motor vehicles - 25% on cost
Office equipment - 25% on cost

Stocks
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 items.

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.

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.

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.

RJD AIR CONDITIONING SERVICES LTD (REGISTERED NUMBER: 05458218)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

2. ACCOUNTING POLICIES - continued

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 4 (2023 - 5 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Office
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2023 9,290 225 27,990 2,796 40,301
Additions 402 - - - 402
At 31 March 2024 9,692 225 27,990 2,796 40,703
DEPRECIATION
At 1 April 2023 8,391 225 24,241 2,573 35,430
Charge for year 419 - 3,749 112 4,280
At 31 March 2024 8,810 225 27,990 2,685 39,710
NET BOOK VALUE
At 31 March 2024 882 - - 111 993
At 31 March 2023 899 - 3,749 223 4,871

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 54,256 74,704
Directors' current accounts 11,536 -
Prepayments and accrued income 1,464 2,081
67,256 76,785

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other loans 29,772 39,784
Trade creditors 34,982 28,325
Tax 8,101 4,103
Social security and other taxes 4,392 4,849
Net wages 2,090 -
VAT 3,796 1,116
Other creditors (678 ) (94 )
Directors' current accounts - 17,909
Accrued expenses 840 725
83,295 96,717

RJD AIR CONDITIONING SERVICES LTD (REGISTERED NUMBER: 05458218)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

7. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 189 926

Deferred
tax
£   
Balance at 1 April 2023 926
Provided during year (737 )
Balance at 31 March 2024 189

8. RELATED PARTY DISCLOSURES

As at 31 March 2024 there was an amount owed to company by the directors of £11,536, this is included in debtors on the balance sheet.This was repaid within nine months.

In 2023 there was an amount owed to the directors from the company of £17,909 owed to the company which is included in creditors on the balance sheet.

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mr Downing and Ms Wells.