Acclimatise Airconditioning Limited iXBRL

Acclimatise Airconditioning Limited

Director's Report and Unaudited Financial Statements

for the financial year ended 31 March 2025

Acclimatise Airconditioning Limited

DIRECTOR AND OTHER INFORMATION


Director	Mr Howard Kelsey


Company Secretary	Mrs Gita Kelsey


Company Registration Number	02787090


Registered Office and Business Address	16 Enterprise Estate
	Station Road West
	Ash Vale
	GU12 5QJ
	GU12 5QJ
	United Kingdom


Accountants	JLK Associates Limited
	145
	Junction Road
	London
	N19 5PX
	United Kingdom

Acclimatise Airconditioning Limited

DIRECTOR'S REPORT

for the financial year ended 31 March 2025

The director presents their report and the unaudited financial statements for the financial year ended 31 March 2025.

Director

The director who served during the financial year is as follows:

Mr Howard Kelsey

There were no changes in shareholdings between 31 March 2025 and the date of signing the financial statements.

In accordance with the Constitution, the director retire by rotation and, being eligible, offer themselves for re-election.

Political Contributions

The company did not make any disclosable political donations in the current financial year.

Statement of Director's Responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the director must not approve the financial statements unless they is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the director is required to:

select suitable accounting policies and apply them consistently;

make judgements and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Mr Howard Kelsey

Director

24 September 2025

Acclimatise Airconditioning Limited

ACCOUNTANTS REPORT

to the Director on the Compilation of the unaudited financial statements of Acclimatise Airconditioning Limited

for the financial year ended 31 March 2025

In accordance with the engagement letter and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled for your approval the financial statements of the company for the financial year ended 31 March 2025 as set out on pages 6 to 15 which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given to us.

This report is made solely to the director of Acclimatise Airconditioning Limited, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company’s Director that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and its director for our work or for this report.

We have carried out this engagement in accordance with guidance issued by and have complied with the relevant ethical guidance laid down by relating to members undertaking the compilation of financial statements.

You have acknowledged on the Balance Sheet for the year ended 31 March 2025 your duty to ensure that Acclimatise Airconditioning Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Acclimatise Airconditioning Limited. You consider that Acclimatise Airconditioning Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Acclimatise Airconditioning Limited. For this reason, we have not verified the adequacy, 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 financial statements.

__________________________________

JLK ASSOCIATES LIMITED

145

Junction Road

London

N19 5PX

United Kingdom

24 September 2025

Acclimatise Airconditioning Limited

PROFIT AND LOSS ACCOUNT

for the financial year ended 31 March 2025

	2025	2024
Notes	£	£

Turnover	589,986	557,595

Cost of sales	(194,044)	(185,526)
	─────────	─────────
Gross profit	395,942	372,069

Administrative expenses	(396,344)	(385,875)
	─────────	─────────
Operating loss	(402)	(13,806)

Interest receivable and similar income	2,279	2,976
Interest payable and similar charges	(431)	(682)
	─────────	─────────
Profit/(loss) on ordinary activities before taxation	1,446	(11,512)

Tax on profit/(loss) on ordinary activities	-	-
	─────────	─────────
Profit/(loss) for the financial year	1,446	(11,512)
	─────────	─────────
Total comprehensive income	1,446	(11,512)
	═════════	═════════

Acclimatise Airconditioning Limited

Company Registration Number: 02787090

BALANCE SHEET

as at 31 March 2025

		2025	2024
	Notes	£	£

Fixed Assets

Tangible assets	4	3	3
		─────────	─────────

Current Assets

Stocks

35,000

38,000

Debtors

11,553

22,307

Cash and cash equivalents

52,877

55,102

─────────

99,430

115,409

─────────

Creditors: amounts falling due within one year

(31,064)

(37,489)

─────────

Net Current Assets

68,366

77,920

─────────

Total Assets less Current Liabilities

68,369

77,923

Creditors:

amounts falling due after more than one year

(11,667)

(21,667)

─────────

Net Assets

56,702

56,256

═════════

Capital and Reserves

Called up share capital

40,100

40,100

Retained earnings

16,602

16,156

─────────

Equity attributable to owners of the company

56,702

56,256

═════════

The financial statements have been prepared 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).

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 24 September 2025



________________________________
Mr Howard Kelsey
Director

Acclimatise Airconditioning Limited

STATEMENT OF CHANGES IN EQUITY

as at 31 March 2025

	Called up	Retained	Total
	share	earnings
	capital
	£	£	£

At 1 April 2023	-	29,668	29,668
	─────────	─────────	─────────
Loss for the financial year	-	(11,512)	(11,512)
	─────────	─────────	─────────
Payment of dividends	-	(2,000)	(2,000)
	─────────	─────────	─────────
At 31 March 2024	40,100	16,156	56,256
	─────────	─────────	─────────
Profit for the financial year	-	1,446	1,446
	─────────	─────────	─────────
Payment of dividends	-	(1,000)	(1,000)
	─────────	─────────	─────────
At 31 March 2025	40,100	16,602	56,702
	═════════	═════════	═════════

Acclimatise Airconditioning Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2025

General Information

Acclimatise Airconditioning Limited is a company limited by shares incorporated and registered in England. The registered number of the company is 02787090. The registered office of the company is 16 Enterprise Estate, Station Road West, Ash Vale, GU12 5QJ, GU12 5QJ, United Kingdom which is also the principal place of business of the company. Steam and air conditioning supply The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 March 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Tangible assets and depreciation

Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:

Plant and machinery

15% Straight line

Motor vehicles

25% Straight line

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Leasing

Rentals payable under operating leases are dealt with in the Profit and Loss Account as incurred over the period of the rental agreement.

Stocks

Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Borrowing costs

Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Employee benefits

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Employees

The average monthly number of employees, including director, during the financial year was 0, (2024 - 0).


4.	Tangible assets
		Plant and	Motor	Total
		machinery	vehicles

		£	£	£
	Cost
	At 1 April 2024	43,038	68,015	111,053
		─────────	─────────	─────────

	At 31 March 2025	43,038	68,015	111,053
		─────────	─────────	─────────
	Depreciation
	At 1 April 2024	43,036	68,014	111,050
		─────────	─────────	─────────

	At 31 March 2025	43,036	68,014	111,050
		─────────	─────────	─────────
	Net book value
	At 31 March 2025	2	1	3
		═════════	═════════	═════════
	At 31 March 2024	2	1	3
		═════════	═════════	═════════


5.	Stocks	2025	2024
		£	£

	Finished goods and goods for resale	35,000	38,000
		═════════	═════════

	The replacement cost of stock did not differ significantly from the figures shown.


6.	Debtors	2025	2024
		£	£

	Trade debtors	11,553	22,307
		═════════	═════════


7.	Creditors	2025	2024
	Amounts falling due within one year	£	£

	Bank overdrafts	-	3,723
	Trade creditors	22,253	24,819
	Taxation and social security costs (Note 9)	6,451	6,747
	Accruals:
	Pension accrual	1,171	1,010
	Other accruals	1,189	1,190
		─────────	─────────
		31,064	37,489
		═════════	═════════


8.	Creditors	2025	2024
	Amounts falling due after more than one year	£	£

	Bank loan	11,667	21,667
		═════════	═════════

	Loans
	Repayable in one year or less, or on demand (Note 7)	-	3,723
	Repayable between one and two years	11,667	-
	Repayable between two and five years	-	21,667
		─────────	─────────
		11,667	25,390
		═════════	═════════


9.	Taxation and social security	2025	2024
		£	£

	Creditors:
	VAT	232	1,421
	PAYE / NI	6,219	5,326
		─────────	─────────
		6,451	6,747
		═════════	═════════


10.	Share capital			2025	2024
				£	£
	Description	Number of shares	Value of units

	Allotted, called up and fully paid
	Ordinary	40,000	£1.00 each	40,000	40,000
	BOrdinary	100	£1.00 each	100	100

				─────────	─────────
				40,100	40,100
				═════════	═════════

11.

Financial commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

2025

2024

Due:

Between one and five years

(19,003)

(17,207)

═════════

12.

Capital commitments

The company had no material capital commitments at the financial year-ended 31 March 2025.

13.

Post-Balance Sheet Events

There have been no significant events affecting the company since the financial year-end.