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Registered number: 10815880
Leigh Manning Air Conditioning Services Ltd
Financial Statements
For The Year Ended 31 March 2025
Leathley & Co - Whaley Bridge Office
1 Market Street
Whaley Bridge
High Peak
Derbyshire
SK23 7AA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10815880
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 17,299 21,486
17,299 21,486
CURRENT ASSETS
Debtors 5 70,826 49,966
Cash at bank and in hand 26,413 24,351
97,239 74,317
Creditors: Amounts Falling Due Within One Year 6 (44,847 ) (42,229 )
NET CURRENT ASSETS (LIABILITIES) 52,392 32,088
TOTAL ASSETS LESS CURRENT LIABILITIES 69,691 53,574
Creditors: Amounts Falling Due After More Than One Year 7 (6,356 ) (16,329 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,287 ) (9,220 )
NET ASSETS 60,048 28,025
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 59,948 27,925
SHAREHOLDERS' FUNDS 60,048 28,025
Page 1
Page 2
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Leigh Manning
Director
10/07/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Leigh Manning Air Conditioning Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10815880 . The registered office is 23 Chapel Road, Whaley Bridge, High Peak, SK23 7JZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25
Motor Vehicles 25
Fixtures & Fittings 15
Computer Equipment 15
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 33,350 2,488 2,004 37,842
Additions - - 1,083 1,083
As at 31 March 2025 33,350 2,488 3,087 38,925
Depreciation
As at 1 April 2024 14,591 540 1,225 16,356
Provided during the period 4,689 293 288 5,270
As at 31 March 2025 19,280 833 1,513 21,626
Net Book Value
As at 31 March 2025 14,070 1,655 1,574 17,299
As at 1 April 2024 18,759 1,948 779 21,486
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 33,376 4,399
VAT 4,020 -
Other taxes and social security 33,430 42,107
Director's loan account - 3,460
70,826 49,966
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 5,797 5,797
Trade creditors 1 239
Bank loans and overdrafts 4,787 4,000
Corporation tax 29,606 26,581
VAT - 86
Other creditors 2,663 2,376
Accruals and deferred income 1,958 3,150
Director's loan account 35 -
44,847 42,229
Page 4
Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 4,306 9,578
Bank loans 2,050 6,751
6,356 16,329
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,797 5,797
Later than one year and not later than five years 4,306 9,578
10,103 15,375
10,103 15,375
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 66,000 51,750
Page 5