REGISTERED NUMBER: 04056683 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Kes Air Technology Limited

Page

Balance Sheet

1

FIXED ASSETS

19,940

5,473

CURRENT ASSETS

89,259

104,986

CREDITORS

Amounts falling due within one year

(105,439

)

(98,017

)

NET CURRENT (LIABILITIES)/ASSETS

(16,180

)

6,969

TOTAL ASSETS LESS CURRENT LIABILITIES

3,760

12,442

CREDITORS

Amounts falling due after more than one year

(3,629

)

(10,721

)

NET ASSETS

131

1,721

CAPITAL AND RESERVES

131

1,721

NOTES TO THE FINANCIAL STATEMENTS

1.	STATUTORY INFORMATION

Kes Air Technology Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04056683

Registered office:

3 Railway Court

Ten Pound Walk

Doncaster

South Yorkshire

DN4 5FB

2.	TRANSITION TO FRS 105

These financial statements are the first prepared in accordance with the FRS 105 micro-entities regime. In the prior year, the company prepared it's financial statements in accordance with FRS 102.

The transition has been applied retrospectively as required by section 28 of the the financial reporting standard applicable to micro-entities. The principal change arising from the adoption of FRS 105 is the derecognition of deferred tax balances which are not permitted under this standard.

The effect of this change on shareholders' funds at the date of transition was as follows:

Description £

Retained earnings 253

under FRS 102

as at 31 May 2024

Derecognition of +1,368

deferred tax liability

Retained earnings 1,621

under FRS 105 as at

1 June 2024

The derecognition of the deferred tax liability reflects the requirement under FRS 105 that only current tax liability are recognised. No other adjustments were necessary on transition.

3.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was 1 (2024 - 3 ) .

4.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2025

2024

£

£

P Haynes

Balance outstanding at start of year

33,711

(251

)

Amounts advanced

38,506

50,615

Amounts repaid

(68,736

)

(16,653

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

3,481

33,711

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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by:

P Haynes - Director