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REGISTERED NUMBER: 05458218 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

RJD AIR CONDITIONING SERVICES LTD

RJD AIR CONDITIONING SERVICES LTD (REGISTERED NUMBER: 05458218)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


RJD AIR CONDITIONING SERVICES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: R J Downing
Mrs K Downing





SECRETARY: Mrs K Downing





REGISTERED OFFICE: 150 Leicester Road
Thurcaston
Leicester
Leicestershire
LE7 7JJ





REGISTERED NUMBER: 05458218 (England and Wales)





ACCOUNTANTS: J Raftery Accountancy
16 Brookes Avenue
Croft
Leicester
Leicestershire
LE9 3GJ

RJD AIR CONDITIONING SERVICES LTD (REGISTERED NUMBER: 05458218)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,411 993

CURRENT ASSETS
Stocks 5,500 11,000
Debtors 5 48,609 67,256
Cash at bank 276,655 196,720
330,764 274,976
CREDITORS
Amounts falling due within one year 6 112,192 83,295
NET CURRENT ASSETS 218,572 191,681
TOTAL ASSETS LESS CURRENT
LIABILITIES

219,983

192,674

PROVISIONS FOR LIABILITIES 7 268 189
NET ASSETS 219,715 192,485

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 219,615 192,385
SHAREHOLDERS' FUNDS 219,715 192,485

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

RJD AIR CONDITIONING SERVICES LTD (REGISTERED NUMBER: 05458218)

BALANCE SHEET - continued
31 MARCH 2025


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 Board of Directors and authorised for issue on 14 July 2025 and were signed on its behalf by:




R J Downing - Director



Mrs K Downing - Director


RJD AIR CONDITIONING SERVICES LTD (REGISTERED NUMBER: 05458218)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Rjd Air Conditioning Services Ltd 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.

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 cost
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost
Office equipment - 25% on cost

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

RJD AIR CONDITIONING SERVICES LTD (REGISTERED NUMBER: 05458218)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 4 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Office
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2024 9,692 225 27,990 2,796 40,703
Additions - 625 - 640 1,265
At 31 March 2025 9,692 850 27,990 3,436 41,968
DEPRECIATION
At 1 April 2024 8,810 225 27,990 2,685 39,710
Charge for year 420 156 - 271 847
At 31 March 2025 9,230 381 27,990 2,956 40,557
NET BOOK VALUE
At 31 March 2025 462 469 - 480 1,411
At 31 March 2024 882 - - 111 993

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 46,796 54,256
Directors' current accounts - 11,536
Prepayments and accrued income 1,813 1,464
48,609 67,256

RJD AIR CONDITIONING SERVICES LTD (REGISTERED NUMBER: 05458218)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other loans 20,078 29,772
Trade creditors 18,033 34,982
Tax 35,279 8,101
Social security and other taxes 3,905 4,392
Net wages 3,174 2,090
Pensions 175 -
VAT 4,662 3,796
Other creditors - (678 )
Intercompany Loan 25,800 -
Directors' current accounts 166 -
Accrued expenses 920 840
112,192 83,295

7. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 268 189

Deferred
tax
£   
Balance at 1 April 2024 189
Provided during year 79
Balance at 31 March 2025 268

8. RELATED PARTY DISCLOSURES

As at 31 March 2025 there was an amount owed to the directors from the company of £166 owed to the company which is included in creditors on the balance sheet.

As at 31 March 2024 there was an amount owed to company by the directors of £11,536, this is included in debtors on the balance sheet.This was repaid within nine months.

The company has an outstanding loan of £25,800 with its parent company, Gold Griffin Holdings Ltd, which is repayable on demand and carries no interest. No repayments were made during the year. No provision for impairment has been made.

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mr Downing and Ms Wells.