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Company Registration No. 07880778 (England and Wales)
Absolute Air Conditioning Ltd Unaudited accounts for the year ended 31 December 2024
Absolute Air Conditioning Ltd Unaudited accounts Contents
Page
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Absolute Air Conditioning Ltd Company Information for the year ended 31 December 2024
Directors
Mr Alex Garland Mrs Nicola Garland
Company Number
07880778 (England and Wales)
Registered Office
52 Chester Rd WHITBY ELLESMERE PORT WIRRAL CH65 6RX United Kingdom
Accountants
RJB Accountancy Services 78 Mold Road Mynydd Isa Flintshire CH7 6TF
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Absolute Air Conditioning Ltd Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
25,854 
6,426 
Current assets
Inventories
1,500 
1,500 
Debtors
80,375 
40,756 
Cash at bank and in hand
11,049 
31 
92,924 
42,287 
Creditors: amounts falling due within one year
(69,055)
(22,296)
Net current assets
23,869 
19,991 
Total assets less current liabilities
49,723 
26,417 
Creditors: amounts falling due after more than one year
(12,195)
(21,126)
Net assets
37,528 
5,291 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
37,428 
5,191 
Shareholders' funds
37,528 
5,291 
For the year ending 31 December 2024 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 directors acknowledge their 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 of Directors and authorised for issue on 5 February 2025 and were signed on its behalf by
Mr Alex Garland Director Company Registration No. 07880778
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Absolute Air Conditioning Ltd Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Absolute Air Conditioning Ltd is a private company, limited by shares, registered in England and Wales, registration number 07880778. The registered office is 52 Chester Rd, WHITBY, ELLESMERE PORT, WIRRAL, CH65 6RX, United Kingdom.
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
15% straight line
Computer equipment
25% straight line
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2024
43,153 
208 
2,912 
46,273 
Additions
30,295 
- 
690 
30,985 
At 31 December 2024
73,448 
208 
3,602 
77,258 
Depreciation
At 1 January 2024
37,676 
208 
1,963 
39,847 
Charge for the year
11,017 
- 
540 
11,557 
At 31 December 2024
48,693 
208 
2,503 
51,404 
Net book value
At 31 December 2024
24,755 
- 
1,099 
25,854 
At 31 December 2023
5,477 
- 
949 
6,426 
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Absolute Air Conditioning Ltd Notes to the Accounts for the year ended 31 December 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
2,684 
- 
Trade debtors
66,511 
34,387 
69,195 
34,387 
Amounts falling due after more than one year
Accrued income and prepayments
- 
1,684 
Other debtors
11,180 
4,685 
11,180 
6,369 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
5,160 
5,159 
VAT
- 
2,362 
Trade creditors
53,292 
3,861 
Taxes and social security
9,753 
10,064 
Accruals
850 
850 
69,055 
22,296 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
12,195 
21,126 
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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