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REGISTERED NUMBER: 09091470 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2024

for

Air Conditioning And Ventilation (UK)
Ltd

Air Conditioning And Ventilation (UK)
Ltd (Registered number: 09091470)

Contents of the Financial Statements
for the Year Ended 30 June 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Air Conditioning And Ventilation (UK)
Ltd

Company Information
for the Year Ended 30 June 2024







DIRECTOR: Mr S P Mnych





REGISTERED OFFICE: Lewis House
Great Chesterford Court
Great Chesterford
Essex
CB10 1PF





BUSINESS ADDRESS: 43 Swift's Corner
Fulbourn
Cambridge
Cambridgeshire
CB21 5AE





REGISTERED NUMBER: 09091470 (England and Wales)

Air Conditioning And Ventilation (UK)
Ltd (Registered number: 09091470)

Balance Sheet
30 June 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 54,832 25,375

CURRENT ASSETS
Stocks 3,160 3,500
Debtors 6 98,460 174,962
Cash at bank 328,380 164,281
430,000 342,743
CREDITORS
Amounts falling due within one year 7 192,454 163,369
NET CURRENT ASSETS 237,546 179,374
TOTAL ASSETS LESS CURRENT
LIABILITIES

292,378

204,749

CREDITORS
Amounts falling due after more than one year 8 (8,964 ) (18,987 )

PROVISIONS FOR LIABILITIES (13,045 ) (5,633 )
NET ASSETS 270,369 180,129

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 270,368 180,128
SHAREHOLDERS' FUNDS 270,369 180,129

Air Conditioning And Ventilation (UK)
Ltd (Registered number: 09091470)

Balance Sheet - continued
30 June 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 21 December 2024 and were signed by:





Mr S P Mnych - Director


Air Conditioning And Ventilation (UK)
Ltd (Registered number: 09091470)

Notes to the Financial Statements
for the Year Ended 30 June 2024


1. STATUTORY INFORMATION

Air Conditioning And Ventilation (UK) 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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 the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instruments.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes, in effect, a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

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.

Air Conditioning And Ventilation (UK)
Ltd (Registered number: 09091470)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024


3. ACCOUNTING POLICIES - continued

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2023 72,411
Additions 48,502
Disposals (1,860 )
At 30 June 2024 119,053
DEPRECIATION
At 1 July 2023 47,036
Charge for year 18,278
Eliminated on disposal (1,093 )
At 30 June 2024 64,221
NET BOOK VALUE
At 30 June 2024 54,832
At 30 June 2023 25,375

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 71,141 158,445
Other debtors 27,319 16,517
98,460 174,962

Air Conditioning And Ventilation (UK)
Ltd (Registered number: 09091470)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,199 10,179
Trade creditors 67,377 52,181
Taxation and social security 32,937 17,378
Other creditors 81,941 83,631
192,454 163,369

Included within other creditors disclosed above is a balance of £800 (2023 - £800) in relation to accrued expenses, a balance of £73,534 (2023 - £71,894) in relation to the Directors Loan Accounts and a balance of £7,607 (2023 - £10,937) in relation to other creditors.

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 8,964 18,987