REGISTERED NUMBER: 02882623 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

AIR TECH D.S. LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J D Hembrough

Mrs J P Hembrough

SECRETARY:

Mrs J P Hembrough

REGISTERED OFFICE:

12 High Street

Stanford Le Hope

Essex

SS17 0EY

REGISTERED NUMBER:

02882623 (England and Wales)

ACCOUNTANTS:

Elliott, Mortlock, Busby & Co Limited

12 High Street

Stanford le Hope

Essex

SS17 0EY

FIXED ASSETS

Tangible assets

4

105,645

116,556

CURRENT ASSETS

Stocks

123,481

100,592

Debtors

5

5,856,499

4,555,449

Cash at bank

2,012,372

149,692

7,992,352

4,805,733

CREDITORS

Amounts falling due within one year

6

3,836,299

2,942,066

NET CURRENT ASSETS

4,156,053

1,863,667

TOTAL ASSETS LESS CURRENT LIABILITIES

4,261,698

1,980,223

PROVISIONS FOR LIABILITIES

8

11,243

9,521

NET ASSETS

4,250,455

1,970,702

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

4,249,455

1,969,702

4,250,455

1,970,702

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 20 October 2025 and were signed on its behalf by:

Mrs J P Hembrough - Director

1.	STATUTORY INFORMATION

Air Tech D.S. Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of goods and services in the ordinary course of the company's activities. Turnover is shown net of value added tax, rebates and discounts.

The company recognises revenue when:

The amount of revenue can be reliably measured,

it is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each of the company's activities.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to leasehold property

-

20% straight line basis

Plant and machinery

-

25% on reducing balance

Office equipment

-

25% straight line basis

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

A financial instrument is a contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. Basic financial instruments are initially recognised at transaction price and then subsequently at amortised cost with the exception of equity investments that are initially measured at fair value (being the transaction price excluding any transaction costs) with subsequent measurements at fair value, with changes recognised in profit and loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Pension costs and other post-retirement benefits

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.

Operating leases

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 45 (2024 - 38 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

leasehold

Plant and

Office

Motor

property

machinery

equipment

vehicles

Totals

£

£

£

£

£

COST

At 1 April 2024

197,182

276,918

126,751

44,911

645,762

Additions

-

6,328

18,454

-

24,782

At 31 March 2025

197,182

283,246

145,205

44,911

670,544

DEPRECIATION

At 1 April 2024

178,470

223,286

119,027

8,423

529,206

Charge for year

7,042

14,326

5,202

9,123

35,693

At 31 March 2025

185,512

237,612

124,229

17,546

564,899

NET BOOK VALUE

At 31 March 2025

11,670

45,634

20,976

27,365

105,645

At 31 March 2024

18,712

53,632

7,724

36,488

116,556

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

78,199

2,359

Amounts recoverable on contract

5,062,946

3,827,992

Other debtors

278,069

410,527

5,419,214

4,240,878

Amounts falling due after more than one year:

Amounts recoverable on contract

437,285

314,571

Aggregate amounts

5,856,499

4,555,449

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

920,757

1,666,297

Amounts owed to group undertakings

235,102

286,150

Corporation tax

808,521

71,347

Social security and other taxes

283,120

229,826

Other creditors

1,587,198

671,906

Directors' current accounts

1,601

16,540

3,836,299

2,942,066

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

3,375

6,511

Between one and five years

-

3,136

3,375

9,647

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

11,243

9,521

Deferred

tax

£

Balance at 1 April 2024

9,521

Charge to Income Statement during year

1,722

Balance at 31 March 2025

11,243

The provision for deferred taxation is made up of accelerated capital allowances.

9.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme, for the employees and directors. The assets of the scheme are held separately from those of the company in independently administered funds. At the balance sheet date there were unpaid contributions amounting to £6,790 (2024: £6,811).