1 January 2024 false No description of principal activity Taxfiler 2024.6 08339986business:PrivateLimitedCompanyLtd2024-01-012024-12-31 083399862023-12-31 083399862024-01-012024-12-31 08339986business:AuditExemptWithAccountantsReport2024-01-012024-12-31 08339986business:FilletedAccounts2024-01-012024-12-31 083399862024-12-31 08339986business:Director12024-01-012024-12-31 08339986business:RegisteredOffice2024-01-012024-12-31 083399862023-12-31 08339986core:WithinOneYear2024-12-31 08339986core:WithinOneYear2023-12-31 08339986core:AfterOneYear2024-12-31 08339986core:AfterOneYear2023-12-31 08339986core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 08339986core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 08339986core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 08339986core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 08339986core:PreviouslyStatedAmount2024-12-31 08339986core:PreviouslyStatedAmount2023-12-31 08339986business:SmallEntities2024-01-012024-12-31 08339986countries:EnglandWales2024-01-012024-12-31 08339986core:PlantMachinery2024-01-012024-12-31 08339986core:MotorVehicles2024-01-012024-12-31 08339986core:ComputerEquipment2024-01-012024-12-31 08339986core:PlantMachinery2023-12-31 08339986core:MotorVehicles2023-12-31 08339986core:ComputerEquipment2023-12-31 08339986core:PlantMachinery2024-12-31 08339986core:MotorVehicles2024-12-31 08339986core:ComputerEquipment2024-12-31 08339986business:Director112024-01-012024-12-31 08339986business:Director112023-12-31 08339986business:Director112024-12-31 083399862023-01-012023-12-31 iso4217:GBP xbrli:pure
Company Registration No. 08339986 (England and Wales)
A J P Air Conditioning Services Limited Unaudited accounts for the year ended 31 December 2024
A J P Air Conditioning Services Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
A J P Air Conditioning Services Limited Company Information for the year ended 31 December 2024
Director
Andrew Parrish
Company Number
08339986 (England and Wales)
Registered Office
45 Thorneyfields Lane Stafford ST17 9YS
Accountants
Victoria Miles Accountants Stafford Education and Enterprise Park Weston Road Stafford Staffordshire ST18 0BF
- 3 -
Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of A J P Air Conditioning Services Limited for the year ended 31 December 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of A J P Air Conditioning Services Limited for the year ended 31 December 2024 as set out on pages 5 - 8 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 A J P Air Conditioning Services Limited, as a body, in accordance with the terms of our engagement letter dated 4 September 2020. Our work has been undertaken solely to prepare for your approval the accounts of A J P Air Conditioning Services Limited and state those matters that we have agreed to state to the Board of Directors of A J P Air Conditioning Services 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 A J P Air Conditioning Services Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that A J P Air Conditioning Services 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 A J P Air Conditioning Services Limited. You consider that A J P Air Conditioning Services 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 A J P Air Conditioning Services 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.
Victoria Miles Accountants Chartered Certified Accountants Stafford Education and Enterprise Park Weston Road Stafford Staffordshire ST18 0BF 24 September 2025
- 4 -
A J P Air Conditioning Services Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
43,227 
32,290 
Current assets
Debtors
5
148,816 
51,563 
Cash at bank and in hand
21,183 
12,159 
169,999 
63,722 
Creditors: amounts falling due within one year
6
(97,215)
(36,503)
Net current assets
72,784 
27,219 
Total assets less current liabilities
116,011 
59,509 
Creditors: amounts falling due after more than one year
7
(32,733)
(40,914)
Provisions for liabilities
Deferred tax
(9,942)
(6,135)
Net assets
73,336 
12,460 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
73,335 
12,459 
Shareholders' funds
73,336 
12,460 
For the year ending 31 December 2024 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 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 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 and authorised for issue on 24 September 2025 and were signed on its behalf by
Andrew Parrish Director Company Registration No. 08339986
- 5 -
A J P Air Conditioning Services Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
A J P Air Conditioning Services Limited is a private company, limited by shares, registered in England and Wales, registration number 08339986. The registered office is 45 Thorneyfields Lane, Stafford, ST17 9YS.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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:
Plant & machinery
20% Straight Line
Motor vehicles
20% Straight Line
Computer equipment
25% Straight Line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
- 6 -
A J P Air Conditioning Services Limited Notes to the Accounts for the year ended 31 December 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2024
4,927 
79,470 
2,442 
86,839 
Additions
865 
27,250 
773 
28,888 
Disposals
- 
(13,490)
- 
(13,490)
At 31 December 2024
5,792 
93,230 
3,215 
102,237 
Depreciation
At 1 January 2024
3,711 
48,784 
2,054 
54,549 
Charge for the year
806 
13,946 
501 
15,253 
On disposals
- 
(10,792)
- 
(10,792)
At 31 December 2024
4,517 
51,938 
2,555 
59,010 
Net book value
At 31 December 2024
1,275 
41,292 
660 
43,227 
At 31 December 2023
1,216 
30,686 
388 
32,290 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
9,634 
9,403 
Trade debtors
111,661 
19,767 
Accrued income and prepayments
- 
4,294 
Other debtors
27,521 
18,099 
148,816 
51,563 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
8,552 
8,097 
Obligations under finance leases and hire purchase contracts
15,612 
3,078 
Trade creditors
43,718 
15,974 
Taxes and social security
28,828 
6,744 
Other creditors
505 
514 
Loans from directors
- 
2,096 
97,215 
36,503 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
3,408 
11,442 
Obligations under finance leases and hire purchase contracts
29,325 
29,472 
32,733 
40,914 
- 7 -
A J P Air Conditioning Services Limited Notes to the Accounts for the year ended 31 December 2024
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Loan to director
- 
2,873 
- 
2,873 
- 
2,873 
- 
2,873 
9
Average number of employees
During the year the average number of employees was 6 (2023: 5).
- 8 -