REGISTERED NUMBER: 03736559 (England and Wales)

JD Services HVAC Limited

Unaudited Financial Statements

for the Year Ended 30 June 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Hobson

Ms R Kelso

S Turner

SECRETARY:

M Perry

REGISTERED OFFICE:

5 Mulberry Court Bourne Industrial Park,

Crayford

Dartford

Kent

DA1 4BF

REGISTERED NUMBER:

03736559 (England and Wales)

Fixed assets

Tangible assets

5

42,204

97,347

Current assets

Debtors

6

3,422,792

2,995,715

Cash at bank and in hand

307,151

928,744

3,729,943

3,924,459

Creditors

Amounts falling due within one year

7

(1,290,376

)

(1,438,395

)

Net current assets

2,439,567

2,486,064

Total assets less current liabilities

2,481,771

2,583,411

Provisions for liabilities

(12,014

)

(12,014

)

Net assets

2,469,757

2,571,397

Capital and reserves

Called up share capital

8

1,300

1,300

Retained earnings

2,468,457

2,570,097

Shareholders' funds

2,469,757

2,571,397

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 May 2026 and were signed on its behalf by:

S Turner - Director

1.	GENERAL INFORMATION

JD Services HVAC Limited is a private company limited by share capital and incorporated in England and Wales. The company's registered office and principal place of business is 5 Mulberry Court Bourne Industrial Park, Bourne Road, Crayford, Dartford, Kent, England, DA1 4BF.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

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

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group.

GOING CONCERN

The directors have produced a detailed forecast profit and loss, balance sheet and cash flow for a period of 12 months from the date of the approval of these financial statements which indicate the group will have sufficient cash reserves to meet its liabilities as they fall due assuming the continued support of the bank, related companies and group. On this basis the directors are of the opinion the going concern basis remains applicable.

REVENUE

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

- the Company has transferred the significant risks and rewards of ownership to the buyer;

- the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

- the amount of revenue can be measured reliably;

-it is probable that the Company will receive the consideration due under the transaction; and ? the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- the amount of revenue can be measured reliably;

- it is probable that the Company will receive the consideration due under the contract;

- the stage of completion of the contract at the end of the reporting period can be measured reliably; and

- the costs incurred and the costs to complete the contract can be measured reliably.

LEASED ASSETS: THE COMPANY AS LESSEE

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

INTEREST INCOME

Interest income is recognised in profit or loss using the effective interest method.

PENSIONS

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

TANGIBLE FIXED ASSETS

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery - 25% Straight Line Method

Motor vehicles - 25% Straight Line Method

Fixtures and fittings - 25% Straight Line Method

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

DEBTORS

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

CASH AND CASH EQUIVALENTS

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

CREDITORS

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

PROVISIONS FOR LIABILITIES

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.

Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

Increases in provisions are generally charged as an expense to profit or loss.

DIVIDENDS

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

FINANCIAL INSTRUMENT

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors. These instruments are initially recognised at transaction price and subsequently measured at amortised cost.

JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

The preparation of the financial statements requires management to make judgements, estimates and

assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, Including expectations of future events that are believed to be reasonable under the circumstances. The judgements (apart from those involving estimations\ that management has made in the process of applying the entity's accounting policies and that have the mast significant effect on the amounts recognised in the financial statements are described below.

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as follows:

The fixed asset depreciation charge is derived from the estimated useful economic life and residual value of the asset. These are reviewed annually alongside any impairment indicators.

The directors assess the closing debtor balances for recoverability and those not considered probable of

recovery are provided for in full. For the current year, the directors have assessed the balances outstanding and consider no provision to be required against these.

There were no other key sources of estimation uncertainty.

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 48 (2024 - 50 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 July 2024

120,826

341,294

75,276

537,396

Disposals

-

(190,668

)

-

(190,668

)

At 30 June 2025

120,826

150,626

75,276

346,728

DEPRECIATION

At 1 July 2024

73,370

309,488

57,191

440,049

Charge for year

19,289

22,004

6,069

47,362

Eliminated on disposal

-

(182,887

)

-

(182,887

)

At 30 June 2025

92,659

148,605

63,260

304,524

NET BOOK VALUE

At 30 June 2025

28,167

2,021

12,016

42,204

At 30 June 2024

47,456

31,806

18,085

97,347

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Trade debtors

1,429,888

1,269,736

Amounts owed by group undertakings

1,792,551

1,424,062

Other debtors

200,353

301,917

3,422,792

2,995,715

Amounts owed by group undertakings are unsecured and no interest receivable on the above stated balance.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Trade creditors

786,690

817,730

Taxation and social security

307,049

340,271

Other creditors

196,637

280,394

1,290,376

1,438,395

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

as restated

£

£

1,200

Ordinary shares

1

1,200

1,200

100

B Ordinary shares

1

100

100

1,300

1,300

9.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

10.	CONTROLLING PARTY

The Company is controlled and owned by Advantos JDS Limited by virtue of the majority shareholding.

The ultimate parent undertaking is IIEHServices Ltd and will prepare consolidated accounts for the periodended 30 June 2025.

The ultimate controlling parties are the directors by virtue of their shareholding in IIEHServices Ltd. There is no single individual controlling party.

The largest and smallest group of undertakings for which group accounts for the period ending 30 June 2025 have been drawn up, is that headed by IIEHServices Ltd. Copies of the group accounts are available from 98 Flitwick Road, Ampthill, Bedford, England, MK45 2NY.