Airc.Design Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12888379

		31 March 2025		30 September 2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		8,006		967

			8,006		967
CURRENT ASSETS
Debtors	5	157,009		53,440
Cash at bank and in hand		-		7,494

		157,009		60,934
Creditors: Amounts Falling Due Within One Year	6	(91,806 )		(58,204 )

NET CURRENT ASSETS (LIABILITIES)			65,203		2,730

TOTAL ASSETS LESS CURRENT LIABILITIES			73,209		3,697

Creditors: Amounts Falling Due After More Than One Year	7		(66,018 )		-

NET ASSETS			7,191		3,697

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			7,091		3,597

SHAREHOLDERS' FUNDS			7,191		3,697

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Airc.Design Ltd

Balance Sheet (continued)

As At 31 March 2025

For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Pierre Saunal

Director

02/12/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Airc.Design Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12888379 . The registered office is 203 Westminster Bridge Road , Build Studios , London , SE1 7FR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

Reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts 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 the 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.

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.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 3 (2023: 4)

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Airc.Design Ltd

Notes to the Financial Statements (continued)

For the Period 1 October 2023 to 31 March 2025

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 October 2023	2,919
Additions	10,029

As at 31 March 2025	12,948

Depreciation
As at 1 October 2023	1,952
Provided during the period	2,990

As at 31 March 2025	4,942

Net Book Value
As at 31 March 2025	8,006

As at 1 October 2023	967

5. Debtors

	31 March 2025	30 September 2023
	£	£
Due within one year
Trade debtors	106,604	41,277
Prepayments and accrued income	24,211	-
Other debtors	1,295	1,250

	132,110	42,527
Due after more than one year
Inter-company loan receivable	24,899	10,913

	157,009	53,440

6. Creditors: Amounts Falling Due Within One Year

	31 March 2025	30 September 2023
	£	£
Trade creditors	45,288	46,605
Bank loans and overdrafts	3,120	-
Corporation tax	11	10
Other taxes and social security	11,225	3,993
VAT	1,488	7,096
Net wages	1,633	-
Other creditors	1,439	-
Accruals and deferred income	27,602	500

	91,806	58,204

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Airc.Design Ltd

Notes to the Financial Statements (continued)

For the Period 1 October 2023 to 31 March 2025

7. Creditors: Amounts Falling Due After More Than One Year

	31 March 2025	30 September 2023
	£	£
Net obligations under finance lease and hire purchase contracts	66,018	-

8. Obligations Under Finance Leases and Hire Purchase

	31 March 2025	30 September 2023
	£	£
The future minimum finance lease payments are as follows:
Later than one year and not later than five years	66,018	-

9. Share Capital

	31 March 2025	30 September 2023
	£	£
Allotted, Called up and fully paid	100	100

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