Company registration number 9674336 (England and Wales)
A10 AIR CONDITIONING LTD
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
A10 AIR CONDITIONING LTD
COMPANY INFORMATION
Director
Mr P W Warder
Company number
9674336
Registered office
24 Watercress Road
Cheshunt
Waltham Cross
Hertfordshire
England
EN7 6XN
Accountants
Xeinadin South East Limited
Create Business Hub
5 Rayleigh Road
Shenfield
Brentwood
Essex
England
CM13 1AB
A10 AIR CONDITIONING LTD
CONTENTS
Page
Director's report
1
Profit and loss account
2
Balance sheet
3
Notes to the financial statements
4 - 7
A10 AIR CONDITIONING LTD
DIRECTOR'S REPORT
FOR THE YEAR ENDED 31 JULY 2025
- 1 -

The director presents his annual report and financial statements for the year ended 31 July 2025.

Director

The director who held office during the year and up to the date of signature of the financial statements was as follows:

Mr P W Warder
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mr P W Warder
Director
29 April 2026
A10 AIR CONDITIONING LTD
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 JULY 2025
- 2 -
2025
2024
£
£
Turnover
311,705
440,521
Cost of sales
(234,337)
(348,243)
Gross profit
77,368
92,278
Administrative expenses
(53,205)
(69,250)
Operating profit
24,163
23,028
Interest payable and similar expenses
(2,532)
(2,488)
Profit before taxation
21,631
20,540
Tax on profit
(5,601)
(6,112)
Profit for the financial year
16,030
14,428

The profit and loss account has been prepared on the basis that all operations are continuing operations.

A10 AIR CONDITIONING LTD
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 3 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
19,507
26,010
Current assets
Debtors
5
14,595
10,970
Cash at bank and in hand
35,281
55,857
49,876
66,827
Creditors: amounts falling due within one year
6
(19,786)
(14,958)
Net current assets
30,090
51,869
Total assets less current liabilities
49,597
77,879
Creditors: amounts falling due after more than one year
7
(49,079)
(76,815)
Net assets
518
1,064
Capital and reserves
Called up share capital
101
101
Profit and loss reserves
417
963
Total equity
518
1,064

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges his 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 financial statements were approved and signed by the director and authorised for issue on 29 April 2026
Mr P W Warder
Director
Company registration number 9674336 (England and Wales)
A10 AIR CONDITIONING LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 4 -
1
Accounting policies
Company information

A10 Air Conditioning Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 24 Watercress Road, Cheshunt, Waltham Cross, Hertfordshire, England, EN7 6XN.

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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

1.3
Tangible fixed assets

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Motor vehicles
25% on reducing balance
1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

A10 AIR CONDITIONING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.5
Retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

1.6
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

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
Dividends
2025
2024
2025
2024
Per share
Per share
Total
Total
£
£
£
£
Final paid
1.00
1.00
16,576
15,700
A10 AIR CONDITIONING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 6 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 August 2024 and 31 July 2025
46,240
Depreciation and impairment
At 1 August 2024
20,230
Depreciation charged in the year
6,503
At 31 July 2025
26,733
Carrying amount
At 31 July 2025
19,507
At 31 July 2024
26,010
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
9,194
7,602
Other debtors
5,401
3,368
14,595
10,970
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
5,303
-
0
Obligations under finance leases
1,718
1,718
Trade creditors
3,783
1,689
Corporation tax
5,601
6,112
Other taxation and social security
1,391
2,114
Deferred income
-
0
3,325
Other creditors
290
-
0
Accruals and deferred income
1,700
-
0
19,786
14,958
A10 AIR CONDITIONING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 7 -
7
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Obligations under finance leases
31,267
35,473
Other borrowings
17,812
41,342
49,079
76,815
Creditors which fall due after five years are payable as follows:
Payable by instalments
-
(41,342)
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