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Registration number: 03240305

Heronhill Air Conditioning Limited
Annual Report and Unaudited Filleted Abridged Financial Statements
for the Year Ended 31 December 2025

Heronhill Air Conditioning Limited

Contents

Abridged Balance Sheet | 1 to 2
Notes to the Unaudited Abridged Financial Statements | 3 to 6

Heronhill Air Conditioning Limited

(Registration number: 03240305)
Abridged Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 337 | 673
Tangible assets | 5 | 223,638 | 214,255
|  | 223,975 | 214,928
Current assets |  |  |
Stocks |  | 341,746 | 317,400
Debtors |  | 559,485 | 416,304
Cash at bank and in hand |  | 188,240 | 106,137
|  | 1,089,471 | 839,841
Creditors: Amounts falling due within one year |  | (673,771) | (511,562)
Net current assets |  | 415,700 | 328,279
Total assets less current liabilities |  | 639,675 | 543,207
Creditors: Amounts falling due after more than one year |  | - | (9,947)
Provisions for liabilities |  | (29,021) | (22,596)
Net assets |  | 610,654 | 510,664
Capital and reserves |  |  |
Called up share capital |  | 100,000 | 100,000
Profit and loss account |  | 510,654 | 410,664
Total equity |  | 610,654 | 510,664

Heronhill Air Conditioning Limited

(Registration number: 03240305)
Abridged Balance Sheet as at 31 December 2025

For the financial year ending 31 December 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 of its accounts for the year in question in accordance with section 476; and
| The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the Company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 13 March 2026 and signed on its behalf by:

Mr N Manning

Director

Heronhill Air Conditioning Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales (company number 03240305).

The address of its registered office is:
Unit 5 Summerfield Way
Chelston Business Park
Wellington
Somerset
TA21 9JE

These financial statements were authorised for issue by the Board on 13 March 2026.

2 | Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when the amount of revenue can be reliably measured, it is probable the future economic benefits will flow into the entity, and specific criteria have been met for each of the company activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Heronhill Air Conditioning Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures and fittings | 10% - 25% straight line
Motor vehicles | 15% straight line
Plant and machinery | 25% straight line
Office equipment | 20% straight line
Leasehold improvements | 20% straight line

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.
Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.
Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Trademarks | 10% straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 11 (2024 - 11).

Heronhill Air Conditioning Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

4 | Intangible assets

| Total £
Cost or valuation
At 1 January 2025 | 3,174
At 31 December 2025 | 3,174
Amortisation
At 1 January 2025 | 2,501
Amortisation charge | 336
At 31 December 2025 | 2,837
Carrying amount
At 31 December 2025 | 337
At 31 December 2024 | 673

5 | Tangible assets

| Total £
Cost or valuation
At 1 January 2025 | 367,913
Additions | 90,141
Disposals | (62,582)
At 31 December 2025 | 395,472
Depreciation
At 1 January 2025 | 153,658
Charge for the year | 48,850
Eliminated on disposal | (30,674)
At 31 December 2025 | 171,834
Carrying amount
At 31 December 2025 | 223,638
At 31 December 2024 | 214,255

Heronhill Air Conditioning Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

6 | Creditors

Bank borrowings

Bank loans have a carrying amount at year end of £9,847 (2024 - £19,847). The borrowings relate to a Bounce Back loan of £50,000, the UK Government has provided a full guarantee in respect of the loan.

Other borrowings

The carrying amount of HP and finance lease liabilities at year end is £Nil (2024 - £6,186). The liabilities are secured on the assets to which they relate. There is a debenture dated 20 March 2007 with National Westminster Bank PLC for all of the company's liabilities owed to National Westminster Bank PLC.

7 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £113,482 (2024 - £116,875).

8 | Related party transactions

Advances to directors

Mr N Manning During the period Mr N Manning went overdrawn on their director's loan account. The maximum overdrawn balance was £21,600 (2024 - £41,296). At the year end the amount outstanding from Mr N Manning was £Nil (2024 - £5,159). Interest has been charged at the commercial rate.
Mrs A J Manning During the period Mrs A J Manning went overdrawn on their director's loan account. The maximum overdrawn balance was £21,600 (2024 - £41,296). At the year end the amount outstanding from Mrs A J Manning was £Nil (2024 - £5,159). Interest has been charged at the commercial rate.