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Company Registration No. 07834829 (England and Wales)
Air Conditioning Installations Uk Limited Unaudited accounts for the year ended 31 March 2026
Air Conditioning Installations Uk Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Air Conditioning Installations Uk Limited Company Information for the year ended 31 March 2026
Director
D Kelly Basker
Company Number
07834829 (England and Wales)
Registered Office
3 Coughton Close Daventry Northamptonshire NN11 8AW England
Accountants
Canary Accounting Limited 31 Lee Drive Houlton Rugby Warwickshire CV23 1AG
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Air Conditioning Installations Uk Limited Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
21,624
27,873
Current assets
Debtors
5
8,987
7,574
Cash at bank and in hand
17,600
8,160
26,587
15,734
Creditors: amounts falling due within one year
6
(31,247)
(20,708)
Net current liabilities
(4,660)
(4,974)
Total assets less current liabilities
16,964
22,899
Creditors: amounts falling due after more than one year
7
(11,916)
(17,591)
Provisions for liabilities
Deferred tax
(871)
(5,296)
Net assets
4,177
12
Capital and reserves
Called up share capital
2
2
Profit and loss account
4,175
10
Shareholders' funds
4,177
12
For the year ending 31 March 2026 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 22 April 2026 and were signed on its behalf by
D Kelly Basker Director Company Registration No. 07834829
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Air Conditioning Installations Uk Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Air Conditioning Installations Uk Limited is a private company, limited by shares, registered in England and Wales, registration number 07834829. The registered office is 3 Coughton Close, Daventry, Northamptonshire, NN11 8AW, England.
2
Compliance with accounting standards
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.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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 £.
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.
Tangible fixed assets and depreciation
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
Plant & machinery
25% on cost
Motor vehicles
25% on reducing balance
Fixtures & fittings
20% on cost
Computer equipment
33% on cost
Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
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Air Conditioning Installations Uk Limited Notes to the Accounts for the year ended 31 March 2026
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.
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.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2025
410
49,229
615
5,379
55,633
Additions
313
1,080
-
-
1,393
At 31 March 2026
723
50,309
615
5,379
57,026
Depreciation
At 1 April 2025
98
23,149
133
4,380
27,760
Charge for the year
155
6,790
123
574
7,642
At 31 March 2026
253
29,939
256
4,954
35,402
Net book value
At 31 March 2026
470
20,370
359
425
21,624
At 31 March 2025
312
26,080
482
999
27,873
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
8,137
5,948
Other debtors
850
1,626
8,987
7,574
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Air Conditioning Installations Uk Limited Notes to the Accounts for the year ended 31 March 2026
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
5,534
5,014
Trade creditors
-
37
Taxes and social security
20,667
10,618
Other creditors
5,046
5,039
31,247
20,708
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans
11,916
17,591
8
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
Directors loan
777
-
777
-
777
-
777
-
9
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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