2023-04-012024-03-312024-03-31false12520364MELBOURNE AIR CONDITIONING LTD2024-09-11iso4217:GBPxbrli:pure125203642023-04-01125203642024-03-31125203642023-04-012024-03-31125203642022-04-01125203642023-03-31125203642022-04-012023-03-3112520364bus:SmallEntities2023-04-012024-03-3112520364bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3112520364bus:FullAccounts2023-04-012024-03-3112520364bus:PrivateLimitedCompanyLtd2023-04-012024-03-3112520364core:WithinOneYear2024-03-3112520364core:AfterOneYear2024-03-3112520364core:WithinOneYear2023-03-3112520364core:AfterOneYear2023-03-3112520364core:ShareCapital2024-03-3112520364core:SharePremium2024-03-3112520364core:RevaluationReserve2024-03-3112520364core:OtherReservesSubtotal2024-03-3112520364core:RetainedEarningsAccumulatedLosses2024-03-3112520364core:ShareCapital2023-03-3112520364core:SharePremium2023-03-3112520364core:RevaluationReserve2023-03-3112520364core:OtherReservesSubtotal2023-03-3112520364core:RetainedEarningsAccumulatedLosses2023-03-3112520364core:LandBuildings2024-03-3112520364core:PlantMachinery2024-03-3112520364core:Vehicles2024-03-3112520364core:FurnitureFittings2024-03-3112520364core:OfficeEquipment2024-03-3112520364core:NetGoodwill2024-03-3112520364core:IntangibleAssetsOtherThanGoodwill2024-03-3112520364core:ListedExchangeTraded2024-03-3112520364core:UnlistedNon-exchangeTraded2024-03-3112520364core:LandBuildings2023-03-3112520364core:PlantMachinery2023-03-3112520364core:Vehicles2023-03-3112520364core:FurnitureFittings2023-03-3112520364core:OfficeEquipment2023-03-3112520364core:NetGoodwill2023-03-3112520364core:IntangibleAssetsOtherThanGoodwill2023-03-3112520364core:ListedExchangeTraded2023-03-3112520364core:UnlistedNon-exchangeTraded2023-03-3112520364core:LandBuildings2023-04-012024-03-3112520364core:PlantMachinery2023-04-012024-03-3112520364core:Vehicles2023-04-012024-03-3112520364core:FurnitureFittings2023-04-012024-03-3112520364core:OfficeEquipment2023-04-012024-03-3112520364core:NetGoodwill2023-04-012024-03-3112520364core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3112520364core:ListedExchangeTraded2023-04-012024-03-3112520364core:UnlistedNon-exchangeTraded2023-04-012024-03-3112520364core:MoreThanFiveYears2023-04-012024-03-3112520364core:Non-currentFinancialInstruments2024-03-3112520364core:Non-currentFinancialInstruments2023-03-3112520364dpl:CostSales2023-04-012024-03-3112520364dpl:DistributionCosts2023-04-012024-03-3112520364core:LandBuildings2023-04-012024-03-3112520364core:PlantMachinery2023-04-012024-03-3112520364core:Vehicles2023-04-012024-03-3112520364core:FurnitureFittings2023-04-012024-03-3112520364core:OfficeEquipment2023-04-012024-03-3112520364dpl:AdministrativeExpenses2023-04-012024-03-3112520364core:NetGoodwill2023-04-012024-03-3112520364core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3112520364dpl:GroupUndertakings2023-04-012024-03-3112520364dpl:ParticipatingInterests2023-04-012024-03-3112520364dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3112520364core:ListedExchangeTraded2023-04-012024-03-3112520364dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3112520364core:UnlistedNon-exchangeTraded2023-04-012024-03-3112520364dpl:CostSales2022-04-012023-03-3112520364dpl:DistributionCosts2022-04-012023-03-3112520364core:LandBuildings2022-04-012023-03-3112520364core:PlantMachinery2022-04-012023-03-3112520364core:Vehicles2022-04-012023-03-3112520364core:FurnitureFittings2022-04-012023-03-3112520364core:OfficeEquipment2022-04-012023-03-3112520364dpl:AdministrativeExpenses2022-04-012023-03-3112520364core:NetGoodwill2022-04-012023-03-3112520364core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3112520364dpl:GroupUndertakings2022-04-012023-03-3112520364dpl:ParticipatingInterests2022-04-012023-03-3112520364dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3112520364core:ListedExchangeTraded2022-04-012023-03-3112520364dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3112520364core:UnlistedNon-exchangeTraded2022-04-012023-03-3112520364core:NetGoodwill2024-03-3112520364core:IntangibleAssetsOtherThanGoodwill2024-03-3112520364core:LandBuildings2024-03-3112520364core:PlantMachinery2024-03-3112520364core:Vehicles2024-03-3112520364core:FurnitureFittings2024-03-3112520364core:OfficeEquipment2024-03-3112520364core:AfterOneYear2024-03-3112520364core:WithinOneYear2024-03-3112520364core:ListedExchangeTraded2024-03-3112520364core:UnlistedNon-exchangeTraded2024-03-3112520364core:ShareCapital2024-03-3112520364core:SharePremium2024-03-3112520364core:RevaluationReserve2024-03-3112520364core:OtherReservesSubtotal2024-03-3112520364core:RetainedEarningsAccumulatedLosses2024-03-3112520364core:NetGoodwill2023-03-3112520364core:IntangibleAssetsOtherThanGoodwill2023-03-3112520364core:LandBuildings2023-03-3112520364core:PlantMachinery2023-03-3112520364core:Vehicles2023-03-3112520364core:FurnitureFittings2023-03-3112520364core:OfficeEquipment2023-03-3112520364core:AfterOneYear2023-03-3112520364core:WithinOneYear2023-03-3112520364core:ListedExchange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MELBOURNE AIR CONDITIONING LTD

Registered Number
12520364
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

MELBOURNE AIR CONDITIONING LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

MELBOURNE, Carl John

Registered Address

1 Petham Cottages
Chelsfield Lane
Orpington
BR5 4PY

Registered Number

12520364 (England and Wales)
MELBOURNE AIR CONDITIONING LTD
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets320,57225,768
20,57225,768
Current assets
Debtors438,13514,501
Cash at bank and on hand15,2988,837
53,43323,338
Creditors amounts falling due within one year5(73,977)(48,430)
Net current assets (liabilities)(20,544)(25,092)
Total assets less current liabilities28676
Net assets28676
Capital and reserves
Called up share capital22
Profit and loss account26674
Shareholders' funds28676
The financial statements were approved and authorised for issue by the Director on 11 September 2024, and are signed on its behalf by:
MELBOURNE, Carl John
Director
Registered Company No. 12520364
MELBOURNE AIR CONDITIONING LTD
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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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:

Straight line (years)
Plant and machinery3
Vehicles5
Office Equipment3
2.Average number of employees

20242023
Average number of employees during the year21
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 April 238,18531,0402,80842,033
Additions671-1,8282,499
At 31 March 248,85631,0404,63644,532
Depreciation and impairment
At 01 April 236,7868,1911,28816,265
Charge for year7286,2087597,695
At 31 March 247,51414,3992,04723,960
Net book value
At 31 March 241,34216,6412,58920,572
At 31 March 231,39922,8491,52025,768
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables26,2369,936
Other debtors11,8994,565
Total38,13514,501
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables27,19719,844
Other creditors46,78028,586
Total73,97748,430
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.