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Registered Number: 05588607
England and Wales

 

 

 


Abridged Accounts


for the year ended 30 September 2024

for

REACTIVE AIR CONDITIONING (UK) LTD

Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 September 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Brumijan Ltd t/a all about accounting
30 September 2024



....................................................

Brumijan Ltd t/a all about accounting

West Gate Lodge
Cams Hall Estate
Fareham
PO16 8UP
27 June 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 2,120    5,076 
2,120    5,076 
Current assets      
Debtors: amounts falling due within one year 75,867    87,527 
Cash at bank and in hand 119,918    174,602 
195,785    262,129 
Creditors: amount falling due within one year (73,573)   (132,202)
Net current assets 122,212    129,927 
 
Total assets less current liabilities 124,332    135,003 
Provisions for liabilities (530)   (1,117)
Net assets 123,802    133,886 
 

Capital and reserves
     
Called up share capital 4 50    50 
Profit and loss account 123,752    133,836 
Shareholders' funds 123,802    133,886 
 


For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 27 June 2025 and were signed by:


-------------------------------
Ross Brittain
Director
2
General Information
Reactive Air Conditioning (Uk) Ltd is a private company, limited by shares, registered in England and Wales, registration number 05588607, registration address 2 Batemans Lane, Wythall, Birmingham, B47 6NG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery 20% Reducing Balance
Motor Vehicles 25% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 5 (2023 : 4).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 October 2023 23,944    5,750    29,694 
Additions    
Disposals   (5,750)   (5,750)
At 30 September 2024 23,944      23,944 
Depreciation
At 01 October 2023 21,294    3,324    24,618 
Charge for year 530      530 
On disposals   (3,324)   (3,324)
At 30 September 2024 21,824      21,824 
Net book values
Closing balance as at 30 September 2024 2,120      2,120 
Opening balance as at 01 October 2023 2,650    2,426    5,076 


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
50 Class A shares of £1.00 each 50    50 
50    50 

3