Company Registration No. 08339986 (England and Wales)
A J P Air Conditioning Services Limited
Unaudited accounts
for the year ended 31 December 2023
A J P Air Conditioning Services Limited
Unaudited accounts
Contents
A J P Air Conditioning Services Limited
Company Information
for the year ended 31 December 2023
Company Number
08339986 (England and Wales)
Registered Office
45 Thorneyfields Lane
Stafford
ST17 9YS
Accountants
Victoria Miles Accountants
Stafford Education and Enterprise Park
Weston Road
Stafford
Staffordshire
ST18 0BF
Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
A J P Air Conditioning Services Limited
for the year ended 31 December 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
A J P Air Conditioning Services Limited for the year ended
31 December 2023 as set out on pages
5 -
7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of A J P Air Conditioning Services Limited, as a body, in accordance with the terms of our engagement letter dated 4 September 2020. Our work has been undertaken solely to prepare for your approval the accounts of A J P Air Conditioning Services Limited and state those matters that we have agreed to state to the Board of Directors of A J P Air Conditioning Services Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A J P Air Conditioning Services Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that A J P Air Conditioning Services Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of A J P Air Conditioning Services Limited. You consider that A J P Air Conditioning Services Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of A J P Air Conditioning Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Victoria Miles Accountants
Chartered Certified Accountants
Stafford Education and Enterprise Park
Weston Road
Stafford
Staffordshire
ST18 0BF
18 September 2024
A J P Air Conditioning Services Limited
Statement of financial position
as at 31 December 2023
Tangible assets
32,290
16,627
Cash at bank and in hand
12,159
77,755
Creditors: amounts falling due within one year
(36,503)
(75,830)
Net current assets
27,219
32,997
Total assets less current liabilities
59,509
49,624
Creditors: amounts falling due after more than one year
(40,914)
(25,690)
Provisions for liabilities
Deferred tax
(6,135)
(2,713)
Called up share capital
1
1
Profit and loss account
12,459
21,220
Shareholders' funds
12,460
21,221
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 September 2024 and were signed on its behalf by
Andrew Parrish
Director
Company Registration No. 08339986
A J P Air Conditioning Services Limited
Notes to the Accounts
for the year ended 31 December 2023
A J P Air Conditioning Services Limited is a private company, limited by shares, registered in England and Wales, registration number 08339986. The registered office is 45 Thorneyfields Lane, Stafford, ST17 9YS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line
Motor vehicles
20% Straight Line
Computer equipment
25% Straight Line
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
A J P Air Conditioning Services Limited
Notes to the Accounts
for the year ended 31 December 2023
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 January 2023
4,802
51,980
2,282
59,064
Additions
125
27,490
160
27,775
At 31 December 2023
4,927
79,470
2,442
86,839
At 1 January 2023
3,077
37,590
1,770
42,437
Charge for the year
634
11,194
284
12,112
At 31 December 2023
3,711
48,784
2,054
54,549
At 31 December 2023
1,216
30,686
388
32,290
At 31 December 2022
1,725
14,390
512
16,627
Amounts falling due within one year
Trade debtors
19,767
5,920
Accrued income and prepayments
4,294
-
Other debtors
18,099
19,681
6
Creditors: amounts falling due within one year
2023
2022
Bank loans and overdrafts
8,097
8,038
Obligations under finance leases and hire purchase contracts
3,078
3,078
Trade creditors
15,974
42,370
Taxes and social security
6,744
21,116
Loans from directors
2,096
890
7
Creditors: amounts falling due after more than one year
2023
2022
Obligations under finance leases and hire purchase contracts
29,472
6,412
8
Average number of employees
During the year the average number of employees was 5 (2022: 5).