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PRIME AIR AC LTD

(formerly AIRCON 4 YOU LTD)

Registered Number
06048659
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2026

PRIME AIR AC LTD
Company Information
for the year from 1 June 2025 to 31 May 2026

Director | MILITARU, Razvan Constantin, Mr.

Company Secretary | MILITARU, Alina Teodora

Registered Address | Unit 9 25 Greenhill Crescent
| Watford Enterprise Centre
| Watford
| WD18 8XU

Registered Number | 06048659 (England and Wales)

PRIME AIR AC LTD
Balance Sheet as at
31 May 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 28,508 |  |  |  | 1,533
|  |  |  | 28,508 |  |  |  | 1,533
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 52,047 |  |  |  | 57,435 |  |
Debtors |  | 65,295 |  |  |  | 60,194 |  |
Cash at bank and on hand |  | 1,730 |  |  |  | 56,981 |  |
|  | 119,072 |  |  |  | 174,610 |  |
Creditors amounts falling due within one year | 5 | (37,600) |  |  |  | (106,723) |  |
Net current assets (liabilities) |  |  |  | 81,472 |  |  |  | 67,887
Total assets less current liabilities |  |  |  | 109,980 |  |  |  | 69,420
Creditors amounts falling due after one year | 6 |  |  | (54,396) |  |  |  | (66,210)
Net assets |  |  |  | 55,584 |  |  |  | 3,210
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1,000 |  |  |  | 1,000
Profit and loss account |  |  |  | 54,584 |  |  |  | 2,210
Shareholders' funds |  |  |  | 55,584 |  |  |  | 3,210

- The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 18 June 2026, and are signed on its behalf by:
MILITARU, Razvan Constantin, Mr. Director Registered Company No. 06048659

PRIME AIR AC LTD
Notes to the Financial Statements
for the year ended 31 May 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Turnover policy
--- | ---
| 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.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 June 25 | - |  | 19,591 |  | 19,591
| Additions | 28,772 |  | - |  | 28,772
| At 31 May 26 | 28,772 |  | 19,591 |  | 48,363
| Depreciation and impairment
| At 01 June 25 | - |  | 18,058 |  | 18,058
| Charge for year | 1,740 |  | 57 |  | 1,797
| At 31 May 26 | 1,740 |  | 18,115 |  | 19,855
| Net book value
| At 31 May 26 | 27,032 |  | 1,476 |  | 28,508
| At 31 May 25 | - |  | 1,533 |  | 1,533

4. | Stocks
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Work in progress | 52,047 |  | 57,435
| Total | 52,047 |  | 57,435

5. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 6,217 |  | 753
| Bank borrowings and overdrafts | 1,300 |  | -
| Taxation and social security | 28,020 |  | 73,832
| Other creditors | 2,063 |  | 32,138
| Total | 37,600 |  | 106,723

| 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.

6. | Creditors: amounts due after one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 54,396 |  | 66,210
| Total | 54,396 |  | 66,210