REGISTERED NUMBER: 04277717 (England and Wales)

REPORT OF THE DIRECTOR AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

START AIR CONDITIONING LIMITED

Page

Company Information

1

Report of the Director

2

Statement of Financial Position

3

to

4

Notes to the Financial Statements

5

to

7

DIRECTOR:

Mr C M Bexon

REGISTERED OFFICE:

Britannic House

657 Liverpool Road

Irlam

Manchester

M44 5XD

BUSINESS ADDRESS:

Britannic House

657 Liverpool Road

Irlam

Manchester

Greater Manchester

M44 5XD

REGISTERED NUMBER:

04277717 (England and Wales)

ACCOUNTANTS:

Cadishead Accountancy Services Limited

Britannic House

657 Liverpool Road

Irlam

Manchester

Lancashire

M44 5XD

BANKERS:

Co-Operative Bank plc

1 Balloon Street

Manchester

Lancashire

M4 4BE

The director presents his report with the financial statements of the company for the year ended 31 March 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of the installation and commissioning of air conditioning units.

DIRECTOR

Mr C M Bexon held office during the whole of the period from 1 April 2024 to the date of this report.

His beneficial interest in the shares of the company, according to the register of directors' interests, was as follows:

31.3.25

1.4.24

Ordinary shares of £1 each

4

4

He did not hold any non-beneficial interests in the shares of the company.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr C M Bexon - Director

22 December 2025

FIXED ASSETS

Tangible assets

4

6,770

9,574

CURRENT ASSETS

Stocks

838

2,231

Debtors

5

38,260

47,095

Cash at bank

989

851

40,087

50,177

CREDITORS

Amounts falling due within one year

6

(33,111

)

(46,510

)

NET CURRENT ASSETS

6,976

3,667

TOTAL ASSETS LESS CURRENT LIABILITIES

13,746

13,241

CREDITORS

Amounts falling due after more than one year

7

(956

)

(6,929

)

PROVISIONS FOR LIABILITIES

(32

)

(627

)

NET ASSETS

12,758

5,685

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

12,754

5,681

SHAREHOLDERS' FUNDS

12,758

5,685

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 director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 December 2025 and were signed by:

Mr C M Bexon - Director

1.	STATUTORY INFORMATION

Start Air Conditioning 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

11,680

16,219

42,596

70,495

DEPRECIATION

At 1 April 2024

11,452

14,809

34,660

60,921

Charge for year

137

493

2,174

2,804

At 31 March 2025

11,589

15,302

36,834

63,725

NET BOOK VALUE

At 31 March 2025

91

917

5,762

6,770

At 31 March 2024

228

1,410

7,936

9,574

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Motor

vehicles

£

COST

At 1 April 2024

and 31 March 2025

31,595

DEPRECIATION

At 1 April 2024

28,667

Charge for year

917

At 31 March 2025

29,584

NET BOOK VALUE

At 31 March 2025

2,011

At 31 March 2024

2,928

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

27,049

33,671

Other debtors

11,211

13,424

38,260

47,095

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

6,815

6,815

Taxation and social security

24,455

34,848

Other creditors

1,841

4,847

33,111

46,510

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

956

6,929

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

31.3.25

31.3.24

£

£

Mr C M Bexon

Balance outstanding at start of year

8,465

16,371

Amounts advanced

9,823

8,465

Amounts repaid

(8,465

)

(16,371

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

9,823

8,465

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr C M Bexon.