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Registered number: 11023577
Dc Air Conditioning Ltd
Financial Statements
For the Period 1 December 2024 to 31 August 2025
Dc Air Conditioning Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Dc Air Conditioning Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 11023577

| 31 August 2025 | 30 November 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 39,416 |  | 51,826
|  |  | 39,416 |  | 51,826
CURRENT ASSETS
Stocks | 6 | 18,700 |  | 16,380 |
Debtors | 7 | 135,834 |  | 137,721 |
Cash at bank and in hand |  | 16,237 |  | 7,377 |
|  | 170,771 |  | 161,478 |
Creditors: Amounts Falling Due Within One Year | 8 | (134,848 ) |  | (145,341 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 35,923 |  | 16,137
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 75,339 |  | 67,963
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (61,466 ) |  | (72,032 )
NET ASSETS/(LIABILITIES) |  |  | 13,873 |  | (4,069 )
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 13,773 |  | (4,169 )
SHAREHOLDERS' FUNDS |  |  | 13,873 |  | (4,069)

Page 1
Page 2
Dc Air Conditioning Ltd
Balance Sheet (continued)
As At 31 August 2025
For the period ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr D H Cockshott Director
8 October 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Dc Air Conditioning Ltd
Notes to the Financial Statements
For the Period 1 December 2024 to 31 August 2025
Notes to the Financial Statements
1. General Information
Dc Air Conditioning Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11023577 . The registered office is 14 Westgate, Otley, LS21 3AX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance

2.5. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.6. Stocks and Work in Progress
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.
2.7. Financial Instruments
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
Trade and other debtors that are receivable within one year and do not constitute a financing transaction are recorded at the undiscounted amount expected to be received, net of impairment.
Cash and cash equivalents comprise cash at bank and on hand.
Trade and other creditors are initially recognised at the transaction price and are thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.
Page 3
Page 4
Dc Air Conditioning Ltd
Notes to the Financial Statements (continued)
For the Period 1 December 2024 to 31 August 2025
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.
2.9. Pensions
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. Average Number of Employees
Average number of employees, including directors, during the period was: 4 (2024: 4)
4 4
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 December 2024 | 11,300
As at 31 August 2025 | 11,300
Amortisation
As at 1 December 2024 | 11,300
As at 31 August 2025 | 11,300
Net Book Value
As at 31 August 2025 | -
As at 1 December 2024 | -

5. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 December 2024 | 80,119
Additions | 729
As at 31 August 2025 | 80,848
Depreciation
As at 1 December 2024 | 28,293
Provided during the period | 13,139
As at 31 August 2025 | 41,432

...CONTINUED
Page 4
Page 5
Dc Air Conditioning Ltd
Notes to the Financial Statements (continued)
For the Period 1 December 2024 to 31 August 2025

Net Book Value
As at 31 August 2025 | 39,416
As at 1 December 2024 | 51,826

6. Stocks

| 31 August 2025 |  | 30 November 2024
--- | --- | --- | ---
| £ |  | £
Stock | 9,700 |  | 3,000
Work in progress | 9,000 |  | 13,380
| 18,700 |  | 16,380

7. Debtors

| 31 August 2025 |  | 30 November 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 112,373 |  | 100,718
Other debtors | 23,461 |  | 37,003
| 135,834 |  | 137,721

8. Creditors: Amounts Falling Due Within One Year

| 31 August 2025 |  | 30 November 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 9,353 |  | 9,091
Trade creditors | 110,383 |  | 118,768
Bank loans and overdrafts | 4,597 |  | 4,494
Other creditors | 4,444 |  | 5,721
Taxation and social security | 6,071 |  | 7,267
| 134,848 |  | 145,341

9. Creditors: Amounts Falling Due After More Than One Year

| 31 August 2025 |  | 30 November 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 42,669 |  | 49,684
Bank loans | 18,797 |  | 22,348
| 61,466 |  | 72,032

Of the creditors falling due after more than one year the following amounts are due after more than five years.

| 31 August 2025 |  | 30 November 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 22,348

Page 5
Page 6
Dc Air Conditioning Ltd
Notes to the Financial Statements (continued)
For the Period 1 December 2024 to 31 August 2025
10. Obligations Under Finance Leases and Hire Purchase

| 31 August 2025 |  | 30 November 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 9,353 |  | 9,091
Later than one year and not later than five years | 42,669 |  | 49,684
| 52,022 |  | 58,775
| 52,022 |  | 58,775

11. Share Capital

| 31 August 2025 |  | 30 November 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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