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Registered number:
FOR THE YEAR ENDED 31 DECEMBER 2025
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ACCENT SERVICES (AIR CONDITIONING) LIMITED
COMPANY INFORMATION
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ACCENT SERVICES (AIR CONDITIONING) LIMITED
CONTENTS
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ACCENT SERVICES (AIR CONDITIONING) LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
The directors present their Strategic report for the year ended 31 December 2025.
Accent Services (Air Conditioning) Limited (“the Company”) continued to perform strongly in 2025, building on the momentum achieved in 2024. The business remains well positioned within the UK air conditioning and chiller services market, supported by long standing customers, technical capability, and a strong reputation for service quality. 2. Business review 2.1 Financial performance The Company delivered another solid year of financial performance, with turnover exceeding £20.1m (2024 - £19.5m), reflecting strong growth in the Service division. Headline results (year ended 31 December 2025) Revenue: £20,107,411 Gross Profit: £6,776,358 Gross Margin: 33.70% Profit Before Tax: £1,054,929 2.2 Operational performance 2025 saw continued progress across the Company’s operations:
∙The Manchester office continued to scale, improving utilisation of engineers and strengthening regional presence.
∙The Bristol office delivered steady performance but still presents further growth potential.
∙The business opened a dedicated technical training centre, designed to accelerate the development of apprentices, new engineers, and cross-skilling of existing staff.
∙Service delivery KPIs such as first time fix rate, response times and SLA adherence remained at acceptable levels, though continued pressure existed due to labour shortages in the industry.
∙The Company maintained its high standards of customer service, supported by investment in internal systems and process improvements.
3. Market and sector
The UK air conditioning and refrigeration sector remained resilient in 2025 but was affected by the slow down in office construction and the additional NI costs which impacted labour costings across the industry. Key factors influencing demand included:
∙Regulatory and compliance requirements (F Gas, efficiency standards, safety legislation).
∙Increased building utilisation post pandemic and ongoing emphasis on indoor air quality.
∙Replacement cycles for ageing systems in commercial buildings.
∙Continued growth in data centre cooling and specialist environments.
Competitive pressure remains present, particularly in margins, but Accent Services (Air Conditioning) Limited continues to differentiate through service quality, responsiveness, and engineering capability.
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ACCENT SERVICES (AIR CONDITIONING) LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
4. Principal risks and uncertainties
The directors have reviewed the principal risks affecting the business. There were no significant changes during the year, with the exception of tight labour market conditions making recruitment of high quality engineers increasingly difficult. The principal risks and uncertainties are:
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ACCENT SERVICES (AIR CONDITIONING) LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
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ACCENT SERVICES (AIR CONDITIONING) LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
In performing their duties under Section 172 of the Companies Act 2006, the directors have had regard to the interests of stakeholders.
Key considerations in 2025 included: Employees
∙Continued investment in training, apprenticeships and career development.
∙Strengthening management structures and communication channels.
∙Review of pay and benefits to remain competitive.
Customers
∙Focus on service quality and responsiveness.
∙Ongoing discussions to understand customer needs, especially around compliance and efficiency
Suppliers
∙Stable supplier relationships, important given industry supply chain pressures.
∙Continued work with key manufacturers and distributors to manage lead times and pricing.
Community and environment
∙Increasing emphasis on compliance, safety and responsible working practices.
∙Supporting low impact refrigerants and maintaining best environmental practice through safe handling and disposal.
Long term decision making
∙Investment in a training centre is intended to strengthen future workforce capability.
∙Technology investments Including A.I. continue to support long term operational efficiency.
6. Outlook for 2026
The directors expect 2026 to remain a positive year for the Company. Opportunities include:
∙Strengthening the training centre to build internal talent pipelines.
∙Growth in contracted maintenance as customers focus on compliance and reliability.
∙Moderate expansion of the Manchester and Bristol operations.
∙Continued improvement of IT systems and reporting processes.
∙Margin stability supported by improved project management and pricing discipline.
∙Risks remain around recruitment, wage inflation and competitive pricing, but the Company is well positioned to manage these pressures.
This report was approved by the board on and signed on its behalf.
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ACCENT SERVICES (AIR CONDITIONING) LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
The directors present their report and the financial statements for the year ended 31 December 2025.
The directors are responsible for preparing the Strategic report, the Directors' report and the financial statements in accordance with applicable law and regulations.
In preparing these financial statements, the directors are required to:
∙select suitable accounting policies for the Company's financial statements and then apply them consistently;
∙make judgments and accounting estimates that are reasonable and prudent;
∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Going concern At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future and for a period of not less than twelve months from the date of approval of these financial statements. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
The profit for the year, after taxation, amounted to £701,337 (2024 - £1,040,974).
Dividends of £326,340 (2024 - £370,440) were declared in favour of the parent company in the year and are expected to be paid in 2026.
The directors who served during the year were:
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ACCENT SERVICES (AIR CONDITIONING) LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Financial risk management
The Company’s financial risk management policies are consistent with prior years and include controls over credit risk, liquidity, interest rate exposure, and operational risk. Measures include credit limit controls and ongoing reviews by the finance team — consistent with historic disclosures in the Company’s statutory accounts. Employee matters The Company places significant emphasis on recruitment, retention, and development of staff. Apprenticeships, technical training, and internal progression frameworks support long term capability. The business operates an equal opportunities policy and ensures that all employees have access to training and development opportunities. Disabled persons statement The Company is committed to equal opportunities in employment for disabled persons. Applications from disabled candidates are given full and fair consideration, and every effort is made to support employees who become disabled during their employment, including retraining and reasonable adjustments. Directors’ indemnities The Company maintains directors’ and officers’ liability insurance for the benefit of all directors, consistent with the provisions of the Companies Act 2006. No qualifying third party indemnities were granted during the year other than those permitted by law.
There have been no subsequent events that require disclosure or adjustments to the financial statements.
During the year, Barnes Roffe LLP resigned as auditors due to the transfer of its audit business and its successor Barnes Roffe Audit Limited was appointed by the directors under s485 Companies Act 2006.
This report was approved by the board on 19 May 2026 and signed on its behalf.
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ACCENT SERVICES (AIR CONDITIONING) LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ACCENT SERVICES (AIR CONDITIONING) LIMITED
We have audited the financial statements of Accent Services (Air Conditioning) Limited (the 'Company') for the year ended 31 December 2025, which comprise the Statement of comprehensive income, the Statement of financial position, the Statement of changes in equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
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ACCENT SERVICES (AIR CONDITIONING) LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ACCENT SERVICES (AIR CONDITIONING) LIMITED (CONTINUED)
The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' report thereon. The directors are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
In our opinion, based on the work undertaken in the course of the audit:
∙the information given in the Strategic report and the Directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
∙the Strategic report and the Directors' report have been prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic report or the Directors' report.
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ACCENT SERVICES (AIR CONDITIONING) LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ACCENT SERVICES (AIR CONDITIONING) LIMITED (CONTINUED)
Auditors' responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below. Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with law and regulations, was as follows:
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ACCENT SERVICES (AIR CONDITIONING) LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ACCENT SERVICES (AIR CONDITIONING) LIMITED (CONTINUED)
We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur by:
∙Making enquiries of management as to where they consider there was susceptibility to fraud and their knowledge of actual, suspected and alleged fraud;
∙Considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations;
∙Reviewing the financial statements and testing the disclosures against supporting documentation;
∙Performing analytical procedures to identify any unusual or unexpected trends or anomalies;
∙Inspecting and testing journal entries to identify unusual or unexpected transactions;
∙Assessing whether judgement and assumptions made in determining significant accounting estimates were indicative of management bias; and
∙Investigating the rationale behind significant transactions, or transactions that are unusual or outside the company’s usual course of business.
The areas that we identified as being susceptible to misstatement through fraud were:
∙Management bias in the estimates and judgements made;
∙Management override of controls; and
∙Posting of unusual journals or transactions.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.
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ACCENT SERVICES (AIR CONDITIONING) LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ACCENT SERVICES (AIR CONDITIONING) LIMITED (CONTINUED)
This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.
for and on behalf of
Chartered Accountants and Statutory Auditors
3 Brook Business Centre
Cowley Mill Road
Middlesex
UB8 2FX
20 May 2026
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ACCENT SERVICES (AIR CONDITIONING) LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2025
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ACCENT SERVICES (AIR CONDITIONING) LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2025
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 May 2026.
The notes on pages 15 to 31 form part of these financial statements.
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ACCENT SERVICES (AIR CONDITIONING) LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2024
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ACCENT SERVICES (AIR CONDITIONING) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Accent Services (Air Conditioning) Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office is Unit 17 Shepperton Business Park, Govett Avenue, Shepperton, Middlesex, United Kingdom, TW17 8BA.
The principal activity of the company continued to be that of providing specialist services relating to the design, installation and service support for all air conditioning equipment.
2.Accounting policies
The Company has taken advantage of the following disclosure exemptions in preparing these
financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland"
∙the requirements of Section 7 Statement of Cash Flows;
∙the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);
∙the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);
∙the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A;
∙the requirements of Section 33 Related Party Disclosures paragraph 33.7.
This information is included in the consolidated financial statements of Accent Holdings Limited as at 31 December 2025 and these financial statements may be obtained from the offices of Accent Services (Air Conditioning) Limited, Unit 17 shepperton Business Park, Govett Avenue, Middlesex, TW17 8BA.
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future and for a period of not less than twelve months from the date of approval of these financial statements. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
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ACCENT SERVICES (AIR CONDITIONING) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
Turnover represents amounts receivable for services net of VAT and trade discounts. Revenue is recognised when the company has performed its contractual obligations and a right to consideration has been obtained through its performance. Revenue from maintenance contracts is recognised on completion of the visit. Revenue from service and repair work is recognised on completion of the work. Revenue from installations is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is normally set as part of the overall project plan agreed with the client.
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ACCENT SERVICES (AIR CONDITIONING) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.
Depreciation is provided on the following basis:
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 the Statement of comprehensive income.
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ACCENT SERVICES (AIR CONDITIONING) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is
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ACCENT SERVICES (AIR CONDITIONING) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income. For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract. For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the reporting date. Financial assets and liabilities are offset and the net amount reported in the Statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment.
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ACCENT SERVICES (AIR CONDITIONING) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. 1. Determine whether there are indicators of impairment of trade debtors. Factors taken into consideration in reaching such a decision include the ageing of trade debtors. 2. Sales rebate provisions are made during the year based on the rebate agreements in place. Provisions are accrued during the year using the company's estimate of product sales during the rebate period. As the rebate is based on actual product sales, this can vary from the company's estimate.
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ACCENT SERVICES (AIR CONDITIONING) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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ACCENT SERVICES (AIR CONDITIONING) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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ACCENT SERVICES (AIR CONDITIONING) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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ACCENT SERVICES (AIR CONDITIONING) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
11.Taxation (continued)
There are no significant factors that may affect future tax charges.
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ACCENT SERVICES (AIR CONDITIONING) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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ACCENT SERVICES (AIR CONDITIONING) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
13.Tangible fixed assets (continued)
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ACCENT SERVICES (AIR CONDITIONING) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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ACCENT SERVICES (AIR CONDITIONING) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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ACCENT SERVICES (AIR CONDITIONING) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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ACCENT SERVICES (AIR CONDITIONING) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Share premium account
Revaluation reserve
Profit and loss account
The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost represents contributions payable to the fund and amounted to £171,767 (2024 - £154,344). The pension fund balance outstanding at the reporting date was £Nil (2024 - £27,238).
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ACCENT SERVICES (AIR CONDITIONING) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
The immediate and ultimate parent undertaking is Accent Holdings Limited, a company incorporated in England and Wales. Its registered office address is Field Lodge, Steventon, Hampshire, RG25 3AY.
The company is included in the consolidated accounts of Accent Holdings Limited which is the largest and smallest consolidated accounts the company is included within. The accounts of Accent Holdings Limited are available from its registered office. The ultimate controlling party is the
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