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Registered number: 03076749

Air Conditioning Direct Limited

ACCOUNTS
FOR THE YEAR ENDED 30/04/2025

Prepared By:
Andrews & O'Shea Limited
Optima House
Spindle Way
Crawley
West Sussex
RH101TT

Air Conditioning Direct Limited

ACCOUNTS
FOR THE YEAR ENDED 30/04/2025
DIRECTORS
Garry Anscomb
SECRETARY
Jane Anscomb
REGISTERED OFFICE
8 Gorings Mead
Horsham
West Sussex
RH13 5BP
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 03076749
ACCOUNTANTS
Andrews & O'Shea Limited
Optima House
Spindle Way
Crawley
West Sussex
RH101TT

Air Conditioning Direct Limited

ACCOUNTS
FOR THEYEARENDED30/04/2025
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

Air Conditioning Direct Limited

BALANCE SHEET AT 30/04/2025
20252024
Notes££
FIXED ASSETS
Tangible assets35,7587,312
CURRENT ASSETS
Stock250500
Debtors56,8005,164
Cash at bank and in hand19,20719,759
26,25725,423
CREDITORS: Amounts falling due within one year617,30417,148
NET CURRENT ASSETS8,9538,275
TOTAL ASSETS LESS CURRENT LIABILITIES14,71115,587
PROVISIONS FOR LIABILITIES AND CHARGES71,0941,389
NET ASSETS13,61714,198
CAPITAL AND RESERVES
Called up share capital822
Profit and loss account13,61514,196
SHAREHOLDERS' FUNDS13,61714,198
For the year ending 30/04/2025 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 16/07/2025 and signed on their behalf by
.............................
Garry Anscomb
Director

Air Conditioning Direct Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/04/2025
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machineryreducing balance 25%
Fixtures and Fittingsreducing balance 25%
Motor Carsreducing balance 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
2. EMPLOYEES
20252024
No.No.
Average number of employees12

Air Conditioning Direct Limited

3. TANGIBLE FIXED ASSETS
Plant andFixtures
Machineryand FittingsMotor CarsTotal
££££
Cost
At 01/05/20245,8822,16624,13232,180
Additions-366-366
At 30/04/20255,8822,53224,13232,546
Depreciation
At 01/05/20244,9381,52418,40624,868
For the year2362521,4321,920
At 30/04/20255,1741,77619,83826,788
Net Book Amounts
At 30/04/20257087564,2945,758
At 30/04/20249446425,7267,312
4. STOCK 20252024
££
Stock comprises:
Stock250500
250500
5. DEBTORS 20252024
££
Amounts falling due within one year
Trade debtors6,0162,372
VAT-1,149
PAYE control-540
Other debtors-409
Prepayments784-
Accrued income-694
6,8005,164

Air Conditioning Direct Limited

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
UK corporation tax3,3865,032
VAT802-
Directors loan97149
Credit card1,384871
Trade creditors3,8053,326
Accruals7,8307,770
17,30417,148
7. PROVISIONS FOR LIABILITIES 20252024
££
Deferred taxation1,0941,389
1,0941,389
8. SHARE CAPITAL 20252024
££
Allotted, issued and fully paid:
2 Ordinary shares of £1 each22
22
9. RELATED PARTY TRANSACTIONS
Mr Garry Anscomb was owed as at 30 April 2025 £97 (2024 - £149) the loan is interest free.