6 false false false false false false false false false false true false false false false false false No description of principal activity 2024-08-01 Sage Accounts Production Advanced 2024 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP 06625224 2024-08-01 2025-07-31 06625224 2025-07-31 06625224 2024-07-31 06625224 2023-08-01 2024-07-31 06625224 2024-07-31 06625224 2023-07-31 06625224 core:PlantMachinery 2024-08-01 2025-07-31 06625224 core:FurnitureFittings 2024-08-01 2025-07-31 06625224 core:MotorVehicles 2024-08-01 2025-07-31 06625224 bus:Director1 2024-08-01 2025-07-31 06625224 core:PlantMachinery 2024-07-31 06625224 core:FurnitureFittings 2024-07-31 06625224 core:MotorVehicles 2024-07-31 06625224 core:PlantMachinery 2025-07-31 06625224 core:FurnitureFittings 2025-07-31 06625224 core:MotorVehicles 2025-07-31 06625224 core:WithinOneYear 2025-07-31 06625224 core:WithinOneYear 2024-07-31 06625224 core:AfterOneYear 2025-07-31 06625224 core:AfterOneYear 2024-07-31 06625224 core:ShareCapital 2025-07-31 06625224 core:ShareCapital 2024-07-31 06625224 core:RetainedEarningsAccumulatedLosses 2025-07-31 06625224 core:RetainedEarningsAccumulatedLosses 2024-07-31 06625224 core:PlantMachinery 2024-07-31 06625224 core:FurnitureFittings 2024-07-31 06625224 core:MotorVehicles 2024-07-31 06625224 bus:SmallEntities 2024-08-01 2025-07-31 06625224 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 06625224 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 06625224 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 06625224 bus:FullAccounts 2024-08-01 2025-07-31 06625224 core:ComputerEquipment 2024-08-01 2025-07-31 06625224 core:ComputerEquipment 2025-07-31 06625224 core:ComputerEquipment 2024-07-31
COMPANY REGISTRATION NUMBER: 06625224

ADVANCED AIR SYSTEMS LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 July 2025

ADVANCED AIR SYSTEMS LIMITED

STATEMENT OF FINANCIAL POSITION

31 July 2025

| 2025 | 2024
Note | £ | £ | £ | £

Fixed Assets

Tangible assets | 5 |  | 9,405 |  | 12,651

Current Assets

Stocks | 78,404 |  | 76,054 |
Debtors | 6 | 106,315 |  | 127,931 |
Cash at bank and in hand | 62,920 |  | 54,482 |
| ---------- |  | ---------- |
| 247,639 |  | 258,467 |

Creditors: amounts falling due within one year | 7 | 112,007 |  | 132,038 |
| ---------- |  | ---------- |
Net Current Assets |  | 135,632 |  | 126,429
|  | ---------- |  | ----------
Total Assets Less Current Liabilities |  | 145,037 |  | 139,080

Creditors: amounts falling due after more than one year | 8 |  | 847 |  | 5,005
|  | ---------- |  | ----------
Net Assets |  | 144,190 |  | 134,075
|  | ---------- |  | ----------

ADVANCED AIR SYSTEMS LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 July 2025

| 2025 | 2024
Note | £ | £ | £ | £

Capital and Reserves

Called up share capital |  | 100 |  | 100
Profit and loss account |  | 144,090 |  | 133,975
|  | ---------- |  | ----------
Shareholders Funds |  | 144,190 |  | 134,075
|  | ---------- |  | ----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 21 October 2025 , and are signed on behalf of the board by:

A Neesham |
Director |

Company registration number: 06625224

ADVANCED AIR SYSTEMS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 JULY 2025
1. General Information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 5 East Side, Northumberland Avenue, Hull, HU2 0LN, England.
2. Statement of Compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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 financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue Recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, 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.
Income Tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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 recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 25% reducing balance
| Equipment | - | 25% reducing balance
| Motor cars | - | 25% reducing balance
| Equipment | - | 25% reducing balance

Impairment of Fixed Assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
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. 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. Debt instruments are subsequently measured at amortised cost.
Defined Contribution Plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee Numbers
The average number of persons employed by the company during the year amounted to 6 (2024: 6 ).
5. Tangible Assets

| Plant and machinery | Fixtures and fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1 August 2024 and 31 July 2025 | 12,982 | 6,418 | 26,526 | 16,882 | 62,808
| --------- | ------- | --------- | --------- | ---------
Depreciation |  |  |  |  |
At 1 August 2024 | 11,375 | 5,442 | 19,314 | 14,026 | 50,157
Charge for the year | 402 | 244 | 1,443 | 1,157 | 3,246
| --------- | ------- | --------- | --------- | ---------
At 31 July 2025 | 11,777 | 5,686 | 20,757 | 15,183 | 53,403
| --------- | ------- | --------- | --------- | ---------
Carrying amount |  |  |  |  |
At 31 July 2025 | 1,205 | 732 | 5,769 | 1,699 | 9,405
| --------- | ------- | --------- | --------- | ---------
At 31 July 2024 | 1,607 | 976 | 7,212 | 2,856 | 12,651
| --------- | ------- | --------- | --------- | ---------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 104,202 | 125,219
Other debtors | 2,113 | 2,712
| ---------- | ----------
| 106,315 | 127,931
| ---------- | ----------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 4,069 | 3,980
Trade creditors | 67,965 | 78,164
Social security and other taxes | 21,150 | 30,980
Other creditors | 18,823 | 18,914
| ---------- | ----------
| 112,007 | 132,038
| ---------- | ----------

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

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 847 | 5,005
| ---- | -------