FRS Air Conditioning Ltd

FRS Air Conditioning Ltd
Contents Page
For the Period 18 May 2024 to 31 May 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

FRS Air Conditioning Ltd Accountants' Report For the Period 18 May 2024 to 31 May 2025
Accountants report You consider that the company is exempt from an audit for the year ended 31 May 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Palmers Business Support Ltd 31 May 2025 .................................................... Palmers Business Support Ltd Palmers Barn Station Road, Long Marston TRING HP23 4QS 15 October 2025 1

FRS Air Conditioning Ltd
Accountants' Report
For the Period 18 May 2024 to 31 May 2025

Accountants report
You consider that the company is exempt from an audit for the year ended 31 May 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Palmers Business Support Ltd
31 May 2025

....................................................

Palmers Business Support Ltd
Palmers Barn
Station Road, Long Marston
TRING
HP23 4QS
15 October 2025

1

FRS Air Conditioning Ltd
Statement of Financial Position
As at 31 May 2025

	Notes	2025 £
Fixed assets
Tangible fixed assets	3	12,714
		12,714
Current assets
Debtors		10,494
Cash at bank and in hand		39,561
		50,055
Creditors: amount falling due within one year		(38,664)
Net current assets		11,391

Total assets less current liabilities		24,105
Creditors: amount falling due after more than one year		(1,808)
Net assets		22,297

Capital and reserves
Called up share capital	4	1
Profit and loss account		22,296
Shareholders' funds		22,297

For the period ended 31 May 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 accounts for the period in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 15 October 2025 and were signed on its behalf by:

-------------------------------
Elizandro Sorato
Director

2

FRS Air Conditioning Ltd
Notes to the Abridged Financial Statements
For the Period 18 May 2024 to 31 May 2025

General Information

FRS Air Conditioning Ltd is a private company, limited by shares, registered in , registration number 15728384, registration address 29 Campbell Close, London, SW16 6NJ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles	20% Reducing Balance
Computer Equipment	33% Straight Line

2.	Average number of employees Average number of employees during the period was 3.

3.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Computer Equipment	Total
	£	£	£
At 18 May 2024	-	-	-
Additions	13,000	2,497	15,497
Disposals	-	-	-
At 31 May 2025	13,000	2,497	15,497
Depreciation
At 18 May 2024	-	-	-
Charge for period	2,600	183	2,783
On disposals	-	-	-
At 31 May 2025	2,600	183	2,783
Net book values
Closing balance as at 31 May 2025	10,400	2,314	12,714
Opening balance as at 18 May 2024	-	-	-

4.

Share Capital

Authorised
100 Class A shares of £0.01 each

Allotted, called up and fully paid	2025 £
100 Class A shares of £0.01 each	1
	1

3

Registered Number: 15728384

FRS AIR CONDITIONING LTD

Abridged Accounts

Period of accounts Start date: 18 May 2024 End date: 31 May 2025