REGISTERED NUMBER: 11658535 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

AIR TECH AC LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J P Hembrough

Mr E E M Hembrough

REGISTERED OFFICE:

12 High Street

Stanford Le Hope

Essex

SS17 0EY

REGISTERED NUMBER:

11658535 (England and Wales)

ACCOUNTANTS:

Elliott, Mortlock, Busby & Co Limited

12 High Street

Stanford le Hope

Essex

SS17 0EY

FIXED ASSETS

Tangible assets

4

-

2,796

CURRENT ASSETS

Stocks

13,809

6,675

Debtors

5

614,458

243,463

Cash at bank

261,495

110,934

889,762

361,072

CREDITORS

Amounts falling due within one year

6

522,426

219,348

NET CURRENT ASSETS

367,336

141,724

TOTAL ASSETS LESS CURRENT LIABILITIES

367,336

144,520

CREDITORS

Amounts falling due after more than one year

7

(4,078

)

(13,748

)

PROVISIONS FOR LIABILITIES

9

-

(699

)

NET ASSETS

363,258

130,073

CAPITAL AND RESERVES

Called up share capital

10,001

10,001

Retained earnings

353,257

120,072

363,258

130,073

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 AC 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.

Turnover for contracted services is recognised by reference to the stage of completion at the balance sheet date as per an independent valuation.

Tangible fixed assets

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

Office equipment

-

25% straight line basis

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.

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 3 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Office

equipment

£

COST

At 1 April 2024

4,893

Disposals

(4,893

)

At 31 March 2025

-

DEPRECIATION

At 1 April 2024

2,097

Eliminated on disposal

(2,097

)

At 31 March 2025

-

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

2,796

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

881

-

Amounts recoverable on contract

455,776

151,987

Other debtors

101,157

65,684

557,814

217,671

2025

2024

£

£

Amounts falling due after more than one year:

Amounts recoverable on contract

56,644

25,792

Aggregate amounts

614,458

243,463

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,674

9,431

Trade creditors

306,462

53,637

Corporation tax

78,757

33,614

Social security and other taxes

13,740

12,855

Other creditors

113,793

109,811

522,426

219,348

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

4,078

9,670

Bank loans - 2-5 years

-

4,078

4,078

13,748

8.	LEASING AGREEMENTS

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

2025

2024

£

£

Within one year

10,723

10,723

Between one and five years

19,737

30,460

30,460

41,183

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

-

699

Deferred

tax

£

Balance at 1 April 2024

699

Credit to Income Statement during year

(699

)

Balance at 31 March 2025

-

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

10.	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 £257 (2024: £728).

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

Mr D A Butterworth

Balance outstanding at start of year

5,752

5,123

Amounts advanced

-

629

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

5,752

5,752

Mrs J P Hembrough

Balance outstanding at start of year

16,745

16,745

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

16,745

16,745

The above loans to the directors are interest free and repayable on demand.

12.	RELATED PARTY DISCLOSURES

At the year end, other creditors included a loan from a company in which a director has an interest and is also a director. The balance of the loan at the year end was £51,000 (2024: £Nil).