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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
Page
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A J P Air Conditioning Services Limited Company Information for the year ended 31 December 2023
Director
Andrew Parrish
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
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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
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A J P Air Conditioning Services Limited Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
32,290 
16,627 
Current assets
Debtors
51,563 
31,072 
Cash at bank and in hand
12,159 
77,755 
63,722 
108,827 
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)
Net assets
12,460 
21,221 
Capital and reserves
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
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A J P Air Conditioning Services Limited Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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 taxation
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
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.
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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 
Depreciation
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 
Net book value
At 31 December 2023
1,216 
30,686 
388 
32,290 
At 31 December 2022
1,725 
14,390 
512 
16,627 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
9,403 
5,471 
Trade debtors
19,767 
5,920 
Accrued income and prepayments
4,294 
- 
Other debtors
18,099 
19,681 
51,563 
31,072 
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 
Other creditors
514 
338 
Loans from directors
2,096 
890 
36,503 
75,830 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
11,442 
19,278 
Obligations under finance leases and hire purchase contracts
29,472 
6,412 
40,914 
25,690 
8
Average number of employees
During the year the average number of employees was 5 (2022: 5).
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