Company Registration No. 6095770 (England and Wales)
Accurate Air-conditioning Limited
Unaudited accounts
for the year ended 28 February 2025
Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Accurate Air-conditioning Limited
for the year ended 28 February 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Accurate Air-conditioning Limited for the year ended
28 February 2025 as set out on pages
3 -
5 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of Accurate Air-conditioning Limited, as a body, in accordance with the terms of our engagement letter dated 18 July 2024. Our work has been undertaken solely to prepare for your approval the accounts of Accurate Air-conditioning Limited and state those matters that we have agreed to state to the Board of Directors of Accurate Air-conditioning Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Accurate Air-conditioning Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Accurate Air-conditioning Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Accurate Air-conditioning Limited. You consider that Accurate Air-conditioning Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Accurate Air-conditioning Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Lewis Associates
Chartered Certified Accountants
75 Coniston Gardens
London
NW9 0BA
29 August 2025
Accurate Air-conditioning Limited
Statement of financial position
as at 28 February 2025
Tangible assets
913,076
886,921
Cash at bank and in hand
316,399
190,697
Creditors: amounts falling due within one year
(74,513)
(29,455)
Net current assets
241,886
161,242
Net assets
1,154,962
1,048,163
Called up share capital
190
190
Profit and loss account
1,154,772
1,047,973
Shareholders' funds
1,154,962
1,048,163
For the year ending 28 February 2025 the company was entitled to exemption from audit 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 August 2025 and were signed on its behalf by
Prakash D'Souza
Director
Company Registration No. 6095770
Accurate Air-conditioning Limited
Notes to the Accounts
for the year ended 28 February 2025
Accurate Air-conditioning Limited is a private company, limited by shares, registered in England and Wales, registration number 6095770. The registered office is 75 Coniston Gardens, Kingsbury, London, NW9 0BA, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives: No amortisation for freehold properties as market value is in excess of cost.
Motor vehicles
20% straight line basis
4
Tangible fixed assets
Land & buildings
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 March 2024
888,756
30,399
919,155
At 28 February 2025
888,756
30,399
919,155
At 1 March 2024
32,234
-
32,234
Charge for the year
(32,234)
6,079
(26,155)
At 28 February 2025
-
6,079
6,079
At 28 February 2025
888,756
24,320
913,076
At 29 February 2024
856,522
30,399
886,921
5
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
40,097
23,748
Other creditors
34,416
5,707
Accurate Air-conditioning Limited
Notes to the Accounts
for the year ended 28 February 2025
6
Average number of employees
During the year the average number of employees was 3 (2024: 3).