Dc Air Conditioning Ltd

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

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)

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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.

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.

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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. 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

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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

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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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