REGISTERED NUMBER: 13754901 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Bristol Air Conditioning Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R Martin

A Stafford

J Dowling

SECRETARY:

REGISTERED OFFICE:

Unit 4 Bristol Trading Estate

Hartcliffe Way

Bristol

BS3 5RJ

REGISTERED NUMBER:

13754901 (England and Wales)

ACCOUNTANTS:

Norton Accountancy Ltd

7 Soundwell Road

Staple Hill

Bristol

BS16 4QG

FIXED ASSETS

Tangible assets

4

46,840

62,453

CURRENT ASSETS

Stocks

1,850

4,850

Debtors

5

49,371

35,010

Cash at bank

65,855

73,349

117,076

113,209

CREDITORS

Amounts falling due within one year

6

(128,983

)

(80,190

)

NET CURRENT (LIABILITIES)/ASSETS

(11,907

)

33,019

TOTAL ASSETS LESS CURRENT LIABILITIES

34,933

95,472

CREDITORS

Amounts falling due after more than one year

7

(25,938

)

(38,581

)

PROVISIONS FOR LIABILITIES

(8,629

)

(11,866

)

NET ASSETS

366

45,025

CAPITAL AND RESERVES

Called up share capital

112

112

Retained earnings

254

44,913

366

45,025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 6 May 2026 and were signed on its behalf by:

R Martin - Director

1.	STATUTORY INFORMATION

Bristol Air Conditioning Ltd 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

and 30 November 2025

96,059

DEPRECIATION

At 1 December 2024

33,606

Charge for year

15,613

At 30 November 2025

49,219

NET BOOK VALUE

At 30 November 2025

46,840

At 30 November 2024

62,453

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

42,457

35,010

Other debtors

6,914

-

49,371

35,010

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Hire purchase contracts

12,643

12,643

Trade creditors

52,962

40,456

Amounts owed to group undertakings

32,500

-

Taxation and social security

22,827

20,451

Other creditors

8,051

6,640

128,983

80,190

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Hire purchase contracts

25,938

38,581

8.	RELATED PARTY DISCLOSURES

Entire Energy Solutions Group Ltd own 100 shares in Bristol Air Conditioning Ltd.