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REGISTERED NUMBER: 03504098 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

SOUTH EAST AIR CONDITIONING LIMITED

SOUTH EAST AIR CONDITIONING LIMITED (REGISTERED NUMBER: 03504098)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


SOUTH EAST AIR CONDITIONING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 28 FEBRUARY 2025







DIRECTOR: K M Tester





SECRETARY: Mark Law Registrars Limited





REGISTERED OFFICE: 2 Upperton Gardens
Eastbourne
East Sussex
BN21 2AH





REGISTERED NUMBER: 03504098 (England and Wales)





ACCOUNTANTS: Xeinadin
2 Upperton Gardens
Eastbourne
East Sussex
BN21 2AH

SOUTH EAST AIR CONDITIONING LIMITED (REGISTERED NUMBER: 03504098)

BALANCE SHEET
28 FEBRUARY 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 12,963 8,615

CURRENT ASSETS
Debtors 5 1,606 36,910
Cash at bank 11,796 15,195
13,402 52,105
CREDITORS
Amounts falling due within one year 6 8,383 17,347
NET CURRENT ASSETS 5,019 34,758
TOTAL ASSETS LESS CURRENT
LIABILITIES

17,982

43,373

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 17,980 43,371
17,982 43,373

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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 4 April 2025 and were signed by:





K M Tester - Director


SOUTH EAST AIR CONDITIONING LIMITED (REGISTERED NUMBER: 03504098)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

1. STATUTORY INFORMATION

South East Air Conditioning Limited 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.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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. The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared on a going concern basis and for that reason, the company relies on the continuing support of its creditors.

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 each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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.

Deferred tax
Deferred tax has not been recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. The directors do not believe that this is necessary and accept this accounting treatment does not comply with Financial Reporting Standard 102.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

SOUTH EAST AIR CONDITIONING LIMITED (REGISTERED NUMBER: 03504098)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2025

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 March 2024 45,936 4,438 24,990 7,428 82,792
Additions 108 - 14,300 - 14,408
Disposals - - (24,990 ) - (24,990 )
At 28 February 2025 46,044 4,438 14,300 7,428 72,210
DEPRECIATION
At 1 March 2024 42,978 3,995 20,644 6,560 74,177
Charge for year 1,733 111 3,575 295 5,714
Eliminated on disposal - - (20,644 ) - (20,644 )
At 28 February 2025 44,711 4,106 3,575 6,855 59,247
NET BOOK VALUE
At 28 February 2025 1,333 332 10,725 573 12,963
At 29 February 2024 2,958 443 4,346 868 8,615

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors (3,576 ) 34,279
VAT 2,357 3
Prepayments 2,825 2,628
1,606 36,910

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 2,679 6,079
Tax 2,909 8,494
Social security and other taxes 270 598
Directors' current accounts 446 234
Accrued expenses 2,079 1,942
8,383 17,347

7. RELATED PARTY DISCLOSURES

During the year, total dividends of £30,000 (2024 - £23,500) were paid to the director .

8. ULTIMATE CONTROLLING PARTY

The controlling party is K M Tester.