Tuscan Air Conditioning Services Limited

Registered number

04522406

Filleted Accounts

31 August 2025

Tuscan Air Conditioning Services Limited
Registered number:		04522406
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		48,102			23,700

Current assets
Debtors	4	79,138			21,930
Cash at bank and in hand		34,672			54,212
		113,810			76,142

Creditors: amounts falling due within one year	5	(32,122)			(48,092)

Net current assets			81,688			28,050

Total assets less current liabilities			129,790			51,750


Provisions for liabilities			(11,823)			(5,925)


Net assets			117,967			45,825

Capital and reserves
Called up share capital			100			100
Profit and loss account			117,867			45,725

Shareholder's funds			117,967			45,825

Number				Number
Average number of employees			1			1

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




N.I. Bassett
Director
Approved by the board on 22 May 2026

Tuscan Air Conditioning Services Limited
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Impovements to property			10% on cost
	Fixtures, fittings, tools and equipment			20% on reducing balance
	Motor vehicles			25% on reducing balance
	Computer equipment			33% on cost


	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					1		1


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 September 2024	10,056		8,987		42,848		61,891
	Additions	-		1,082		55,337		56,419
	Disposals	-		-		(42,848)		(42,848)
	At 31 August 2025	10,056		10,069		55,337		75,462

	Depreciation
	At 1 September 2024	10,056		8,865		19,270		38,191
	Charge for the year	-		295		8,144		8,439
	On disposals	-		-		(19,270)		(19,270)
	At 31 August 2025	10,056		9,160		8,144		27,360

	Net book value
	At 31 August 2025	-		909		47,193		48,102
	At 31 August 2024	-		122		23,578		23,700


4	Debtors					2025		2024
£							£

	Trade debtors					42,799		20,128
	Directors current account					24,948		-
	Other debtors					11,391		1,802
						79,138		21,930


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					8,515		7,034
	Taxation and social security costs					15,854		13,681
	Directors loan account					-		21,511
	Other creditors					7,753		5,866
						32,122		48,092


6	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	N.I. Bassett
	Current account	(21,514)		59,402		(12,940)		24,948

		(21,514)		59,402		(12,940)		24,948


7	Other information

	Tuscan Air Conditioning Services Limited is a private company limited by shares and incorporated in England. Its registered office is:
	1 Marden Manor
	1 The Crescent
	Woldingham
	Surrey
	CR3 7DB