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Company registration number:
13305813
Aircon Maintenance Limited
Unaudited Filleted Financial Statements for the year ended
31 March 2025
Aircon Maintenance Limited
Report to the board of directors on the preparation of the unaudited statutory financial statements of Aircon Maintenance Limited
Year ended
31 March 2025
As described on the statement of financial position, the Board of Directors of
Aircon Maintenance Limited
are responsible for the preparation of the
financial statements
for the year ended
31 March 2025
, which comprise the income statement, statement of income and retained earnings, statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
TNE Accounting Ltd
Unit19B
Escrict Business Park
York
North Yorkshire
YO19 6FD
United Kingdom
Date:
25 September 2025
Aircon Maintenance Limited
Statement of Financial Position
31 March 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 5 | 81,334 |  | 93,520 |
Current assets |  |  |  |  |
Debtors | 6 | 104,450 |  | 104,264 |
Cash at bank and in hand |  | 281,295 |  | 216,317 |
|  | 385,745 |  | 320,581 |
Creditors: amounts falling due within one year | 7 | (112,261 | ) | (262,071 | )
Net current assets |  | 273,484 |  | 58,510 |
Total assets less current liabilities |  | 354,818 |  | 152,030 |
Creditors: amounts falling due after more than one year | 8 | (32,814 | ) | - |
Net assets |  | 322,004 |  | 152,030 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 100 |  | 100 |
Profit and loss account |  | 321,904 |  | 151,930 |
Shareholders funds |  | 322,004 |  | 152,030 |

For the year ending
31 March 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
24 September 2025
, and are signed on behalf of the board by:

Mr C Brown
Director

Company registration number:
13305813
Aircon Maintenance Limited
Notes to the Financial Statements
Year ended
31 March 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
116 Cross Gates Road
,
Crossgates
,
Leeds
,
West Yorkshire
,
LS15 7NL
, England.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

## Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

## Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Motor vehicles | 20% reducing balance

## Finance leases and hire purchase contracts

Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.
Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

## Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

## 4 Average number of employees

The average number of persons employed by the company during the year was
3
(2024:
3.00
).

## 5 Tangible assets

| Plant and machinery etc.
--- | ---
| £
Cost |  |
At 1 April 2024 | 102,187 |
Additions | 15,875 |
Disposals | (21,448 | )
At 31 March 2025 | 96,614 |
Depreciation |  |
At 1 April 2024 | 8,667 |
Charge | 10,113 |
Disposals | (3,500 | )
At 31 March 2025 | 15,280 |
Carrying amount |  |
At 31 March 2025 | 81,334 |
At 31 March 2024 | 93,520 |

## 6 Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 104,450 |  | 104,264 |

## 7 Creditors: amounts falling due within one year

| 2025 | 2024
--- | --- | ---
| £ | £
Trade creditors | 27,818 |  | 116,452 |
Taxation and social security | 80,349 |  | 35,719 |
Other creditors | 4,094 |  | 109,900 |
| 112,261 |  | 262,071 |

## 8 Creditors: amounts falling due after more than one year

| 2025 | 2024
--- | --- | ---
| £ | £
Other creditors | 32,814 |  | - |

## 9 Directors' advances, credit and guarantees

The directors loans have been repaid this yearand at the end of the financial year the balance on each of the accounts were £50 overdrawn.