REGISTERED NUMBER: 04685566 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

Air Compressor Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R Jacques

Mrs J E Carr

SECRETARY:

Mrs C R M James

REGISTERED OFFICE:

Unit 21

Bridgwater Court

Oldmixon Crescent

Weston-super-Mare

Somerset

BS24 9AY

REGISTERED NUMBER:

04685566 (England and Wales)

ACCOUNTANTS:

P W John & Co

Parkview

23 Wadham Street

Weston-super-Mare

Somerset

BS23 1JZ

FIXED ASSETS

Tangible assets

4

784,869

784,869

Investments

5

100

100

784,969

784,969

CURRENT ASSETS

Debtors

6

251,216

203,745

Cash at bank and in hand

305,350

315,998

556,566

519,743

CREDITORS

Amounts falling due within one year

7

(76,906

)

(94,169

)

NET CURRENT ASSETS

479,660

425,574

TOTAL ASSETS LESS CURRENT LIABILITIES

1,264,629

1,210,543

PROVISIONS FOR LIABILITIES

(4,096

)

(4,096

)

NET ASSETS

1,260,533

1,206,447

CAPITAL AND RESERVES

Called up share capital

101

101

Retained earnings

8

1,260,432

1,206,346

SHAREHOLDERS' FUNDS

1,260,533

1,206,447

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 2 October 2025 and were signed on its behalf by:

Mr R Jacques - Director

1.	STATUTORY INFORMATION

Air Compressor Services 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Investment property is stated at cost.

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 tax

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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 3 ).

4.	TANGIBLE FIXED ASSETS

Investment

property

£

COST

At 1 July 2024

and 30 June 2025

784,869

NET BOOK VALUE

At 30 June 2025

784,869

At 30 June 2024

784,869

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 July 2024

and 30 June 2025

100

NET BOOK VALUE

At 30 June 2025

100

At 30 June 2024

100

6.

DEBTORS

30.6.25

30.6.24

£

£

Amounts falling due within one year:

Trade debtors

310

310

Other debtors

7,306

8,035

7,616

8,345

Amounts falling due after more than one year:

Amounts owed by group undertakings

243,600

195,400

Aggregate amounts

251,216

203,745

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade creditors

-

4,393

Taxation and social security

959

30,828

Other creditors

75,947

58,948

76,906

94,169

8.

RESERVES

Retained

earnings

£

At 1 July 2024

1,206,346

Profit for the year

104,086

Dividends

(50,000

)

At 30 June 2025

1,260,432

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 30 June 2025 and the period ended 30 June 2024:

30.6.25

30.6.24

£

£

Mr R Jacques

Balance outstanding at start of year

(56,647

)

172,734

Amounts advanced

33,000

31,420

Amounts repaid

(50,000

)

(260,801

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(73,647

)

(56,647

)