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Registered Number: 08402708
England and Wales
AIR CONDITIONING ONE LTD
Unaudited Financial Statements
Period of accounts Start date: 01 April 2025 End date: 31 March 2026

Air Conditioning One Ltd Contents Page For the year ended 31 March 2026
Company Information | 1
Accountants' Report | 2
Statement of Financial Position | 3
Notes to the Financial Statements | 4

Air Conditioning One Ltd Company Information For the year ended 31 March 2026
Directors | Matthew Tarr CMAP Investment Limited
Registered Number | 08402708
Registered Office | Unit C Bury Close Higham Ferrers Northants NN10 8HQ
Accountants | Emma Vannan 2 Cartrill Gardens Cartrill Street Raunds NN9 6XQ
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Air Conditioning One Ltd Accountants' Report For the year ended 31 March 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 March 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Emma Vannan 31 March 2026 Emma Vannan 2 Cartrill Gardens Cartrill Street Raunds NN9 6XQ 30 June 2026 2

Air Conditioning One Ltd Statement of Financial Position As at 31 March 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 78,641 |  | 57,949
|  | 78,641 |  | 57,949
Current assets |  |  |
Stocks | 4 | 428,379 |  | 352,181
Debtors: amounts falling due within one year | 5 | 296,320 |  | 247,261
Debtors: amounts falling due after one year | 6 | 8,700 |  | 8,700
Cash at bank and in hand |  | 93,247 |  | 134,433
|  | 826,646 |  | 742,575
Creditors: amount falling due within one year | 7 | (722,337) |  | (625,075)
Net current assets |  | 104,309 |  | 117,500
Total assets less current liabilities |  | 182,950 |  | 175,449
Creditors: amount falling due after more than one year | 8 | (20,000) |  | (12,500)
Net assets |  | 162,950 |  | 162,949
Capital and reserves |  |  |
Called up share capital | 9 | 100 |  | 100
Profit and loss account |  | 162,850 |  | 162,849
Shareholders' funds |  | 162,950 |  | 162,949
For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 30 June 2026 and were signed on its behalf by:
------------------------------- Matthew Tarr Director
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Air Conditioning One Ltd Notes to the Financial Statements For the year ended 31 March 2026
General Information Air Conditioning One Ltd is a private company, limited by shares, registered in England and Wales, registration number 08402708, registration address Unit C Bury Close, Higham Ferrers, Northants, NN10 8HQ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles | 25% Reducing Balance
Fixtures and Fittings | 50% Reducing Balance
Computer Equipment | 50% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 5 (2025 : 5).
3. | Tangible fixed assets
Cost or valuation | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 April 2025 | 78,245 |  | 27,925 |  | 5,368 |  | 111,538
Additions | - |  | 35,392 |  | 1,721 |  | 37,113
Disposals | - |  | - |  | (1,825) |  | (1,825)
At 31 March 2026 | 78,245 |  | 63,317 |  | 5,264 |  | 146,826
Depreciation
At 01 April 2025 | 48,463 |  | 450 |  | 4,676 |  | 53,589
Charge for year | 7,595 |  | 7,613 |  | 1,200 |  | 16,408
On disposals | - |  | - |  | (1,812) |  | (1,812)
At 31 March 2026 | 56,058 |  | 8,063 |  | 4,064 |  | 68,185
Net book values
Closing balance as at 31 March 2026 | 22,187 |  | 55,254 |  | 1,200 |  | 78,641
Opening balance as at 01 April 2025 | 29,782 |  | 27,475 |  | 692 |  | 57,949
4. | Stocks
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Stocks | 428,379 |  | 352,181
| 428,379 |  | 352,181
5. | Debtors: amounts falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Trade Debtors | 285,184 |  | 235,715
Prepayments & Accrued Income | 11,136 |  | 11,546
| 296,320 |  | 247,261
6. | Debtors: amounts falling due after one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Other Debtors | 8,700 |  | 8,700
| 8,700 |  | 8,700
7. | Creditors: amount falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Trade Creditors | 315,773 |  | 272,801
Bank Loans & Overdrafts | 2,500 |  | 0
Corporation Tax | 82,982 |  | 78,412
PAYE & Social Security | 2,766 |  | 1,820
Accrued Expenses | 12,031 |  | 13,822
Other Creditors | 4,204 |  | 3,674
Directors' Current Accounts | 248,372 |  | 219,098
VAT | 53,709 |  | 35,448
| 722,337 |  | 625,075
8. | Creditors: amount falling due after more than one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 0 |  | 12,500
Other Creditors | 20,000 |  | 0
| 20,000 |  | 12,500
9. | Share Capital Authorised 100 Class A shares of £1.00 each
Allotted, called up and fully paid | 2026 £ |  | 2025 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
10. | Related parties During the year the company entered into the following transactions with related parties:
| Transaction value - income/(expenses) |  | Balance owed by/(owed to)
--- | --- | --- | ---
| 2026 £ |  | 2025 £ |  | 2026 £ |  | 2025 £
Rent | 5,000 |  | 12,000 |  | 0 |  | 0
11. | Bank Loans The Company received a £50,000 bounce back loan, interest free for the first 12 months. Repayments are due to start in June 2021.
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