REGISTERED NUMBER: 14232475 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Rb Air-Conditioning Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms I G Broadbent

R Broadbent

REGISTERED OFFICE:

Lynnem House

1 Victoria Way

Burgess Hill

West Sussex

RH15 9NF

REGISTERED NUMBER:

14232475 (England and Wales)

ACCOUNTANTS:

Price Green & Co

Lynnem House

1 Victoria Way

Burgess Hill

West Sussex

RH15 9NF

FIXED ASSETS

Tangible assets

4

60,098

8,715

CURRENT ASSETS

Stocks

34,330

50,248

Debtors

5

160,659

83,285

Cash at bank

17,201

8,452

212,190

141,985

CREDITORS

Amounts falling due within one year

6

205,579

137,032

NET CURRENT ASSETS

6,611

4,953

TOTAL ASSETS LESS CURRENT LIABILITIES

66,709

13,668

CREDITORS

Amounts falling due after more than one year

7

(45,760

)

-

PROVISIONS FOR LIABILITIES

(15,024

)

(1,656

)

NET ASSETS

5,925

12,012

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

5,825

11,912

5,925

12,012

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 April 2026 and were signed on its behalf by:

R Broadbent - Director

1.	STATUTORY INFORMATION

Rb Air-Conditioning Ltd 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.

Plant and machinery etc

-

33% on cost and 10% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 August 2024

694

11,000

-

11,694

Additions

417

57,000

1,166

58,583

At 31 July 2025

1,111

68,000

1,166

70,277

DEPRECIATION

At 1 August 2024

229

2,750

-

2,979

Charge for year

290

6,525

385

7,200

At 31 July 2025

519

9,275

385

10,179

NET BOOK VALUE

At 31 July 2025

592

58,725

781

60,098

At 31 July 2024

465

8,250

-

8,715

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

120,926

63,532

Other debtors

39,733

19,753

160,659

83,285

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

10,000

-

Hire purchase contracts

22,640

-

Trade creditors

87,222

29,820

Taxation and social security

17,390

19,186

Other creditors

68,327

88,026

205,579

137,032

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Hire purchase contracts

45,760

-

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £60,000 (2024 - £60,000) were paid to the directors .

Included in other creditors there is £1,900 (2024 - £3,000) owed to Ziggies Grooming Ltd, a company in which Mrs Broadbent is a director.