Company registration number SC436130 (Scotland)
AIRE-SALES HOLDINGS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
AIRE-SALES HOLDINGS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
AIRE-SALES HOLDINGS LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
360,000
360,000
Current assets
Debtors
5
25
25
Cash at bank and in hand
42,611
35,702
42,636
35,727
Creditors: amounts falling due within one year
6
(2,076)
(2,136)
Net current assets
40,560
33,591
Net assets
400,560
393,591
Capital and reserves
Called up share capital
100
100
Capital redemption reserve
25
25
Profit and loss reserves
400,435
393,466
Total equity
400,560
393,591

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 23 January 2026 and are signed on its behalf by:
MR J M P COLBRON
Mr J M P Colbron
Director
Company registration number SC436130 (Scotland)
AIRE-SALES HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 2 -
1
Accounting policies
Company information

Aire-Sales Holdings Limited is a private company limited by shares incorporated in Scotland. The registered office is 7th Floor Capella, 60 York Street, Glasgow, Scotland, G2 8JX.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Fixed asset investments

Investments in subsidiary undertakings are recognised at cost less impairment.

1.4
Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors. These are measured at amortised cost and are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and loss account.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
360,000
360,000
AIRE-SALES HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
4
Subsidiaries

Details of the company's subsidiaries at 30 June 2025 are as follows:

Name of undertaking
Registered office
Nature of business
Class of
% Held
shares held
Direct
Aire-Sales Scotland Limited
7th Floor Capella, 60 York Street, Glasgow, Scotland, G2 8JX
Distributors of air conditioning, heating, ventilation and related equipment.
Ordinary
100.00
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
25
25
6
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
2,076
2,136
7
Related party transactions

The entity has taken advantage of the exemptions within FRS102 section 1AC.35 (Related Party Disclosure) which allows exemption from the disclosure of related party transactions with other group companies.

8
Directors' transactions

At the reporting date the amount owed to the company by the directors was £25 (20 24: £25).

The director's loans are unsecured, interest free and repayable on demand.

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