Company registration number 03504098 (England and Wales)
SOUTH EAST AIR CONDITIONING LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
PAGES FOR FILING WITH REGISTRAR
SOUTH EAST AIR CONDITIONING LIMITED
COMPANY INFORMATION
Director
Mr K T Tester
Secretary
Mark Law Registrars Limited
Company number
03504098
Registered office
2 Upperton Gardens
Eastbourne
East Sussex
United Kingdom
BN21 2AH
Accountants
Xeinadin South East Ltd
2 Upperton Gardens
Eastbourne
East Sussex
United Kingdom
BN21 2AH
SOUTH EAST AIR CONDITIONING LIMITED
CONTENTS
Page
Director's report
1
Accountants' report
2
Profit and loss account
3
Balance sheet
4
Notes to the financial statements
5 - 7
SOUTH EAST AIR CONDITIONING LIMITED
DIRECTOR'S REPORT
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 1 -

The director presents his annual report and financial statements for the year ended 28 February 2026.

The principal activity of the company continued to be that of the supply, installation and maintenance of air conditioning systems.

Director

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

Mr K T Tester
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 K T Tester
Director
16 March 2026
SOUTH EAST AIR CONDITIONING LIMITED
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF SOUTH EAST AIR CONDITIONING LIMITED FOR THE YEAR ENDED 28 FEBRUARY 2026
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of South East Air Conditioning Limited for the year ended 28 February 2026 which comprise the profit and loss account, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of South East Air Conditioning Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of South East Air Conditioning Limited and state those matters that we have agreed to state to the b oard of d irectors of South East Air Conditioning Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than South East Air Conditioning Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that South East Air Conditioning Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of South East Air Conditioning Limited. You consider that South East Air Conditioning Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of South East Air Conditioning Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Xeinadin South East Ltd
2 Upperton Gardens
Eastbourne
East Sussex
BN21 2AH
United Kingdom
16 March 2026
SOUTH EAST AIR CONDITIONING LIMITED
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 3 -
2026
2025
£
£
Turnover
302,402
168,334
Cost of sales
(204,658)
(110,297)
Gross profit
97,744
58,037
Administrative expenses
(62,591)
(50,519)
Profit before taxation
35,153
7,518
Tax on profit
(9,928)
(2,909)
Profit for the financial year
25,225
4,609

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

SOUTH EAST AIR CONDITIONING LIMITED
BALANCE SHEET
AS AT
28 FEBRUARY 2026
28 February 2026
- 4 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
11,832
12,963
Current assets
Debtors
4
16,793
1,606
Cash at bank and in hand
1,912
11,796
18,705
13,402
Creditors: amounts falling due within one year
5
(20,330)
(8,383)
Net current (liabilities)/assets
(1,625)
5,019
Net assets
10,207
17,982
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
10,205
17,980
Total equity
10,207
17,982

For the financial year ended 28 February 2026 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 16 March 2026
Mr K T Tester
Director
Company registration number 03504098 (England and Wales)
SOUTH EAST AIR CONDITIONING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 5 -
1
Accounting policies
Company information

South East Air Conditioning Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

1.1
Basis of preparation

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. The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared on a going concern basis and for that reason, the company relies on the continuing support of its creditors.

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.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

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:

Plant and equipment
25% on reducing balance
Fixtures and fittings
25% on reducing balance
Computers
25% on reducing balance
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.

Deferred tax

Deferred tax has not been recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. The directors do not believe that this is necessary and accept this accounting treatment does not comply with Financial Reporting Standard 102.

SOUTH EAST AIR CONDITIONING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 6 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 March 2025
46,044
4,438
7,428
14,300
72,210
Additions
-
0
-
0
-
0
15,695
15,695
Disposals
(45,936)
(4,438)
(5,729)
(14,300)
(70,403)
At 28 February 2026
108
-
0
1,699
15,695
17,502
Depreciation and impairment
At 1 March 2025
44,711
4,106
6,855
3,575
59,247
Depreciation charged in the year
20
-
0
2
3,924
3,946
Eliminated in respect of disposals
(44,684)
(4,106)
(5,158)
(3,575)
(57,523)
At 28 February 2026
47
-
0
1,699
3,924
5,670
Carrying amount
At 28 February 2026
61
-
0
-
0
11,771
11,832
At 28 February 2025
1,333
332
573
10,725
12,963
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
11,880
(3,576)
Other debtors
-
0
2,357
Prepayments and accrued income
4,913
2,825
16,793
1,606
SOUTH EAST AIR CONDITIONING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 7 -
5
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
6,534
2,679
Corporation tax
9,928
2,909
Other taxation and social security
1,599
270
Other creditors
86
446
Accruals and deferred income
2,183
2,079
20,330
8,383
6
Parent company

The controlling party is K M Tester.

7
RELATED PARTY DISCLOSURES

During the year, total dividends of £3 3,000 (202 5 - £30,000) were paid to the director.

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