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Registration number: 16498320

AB Air Conditioning Services Ltd
Unaudited Filleted Financial Statements
for the Period from 5 June 2025 to 30 June 2026

AB Air Conditioning Services Ltd

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 8

AB Air Conditioning Services Ltd

Company Information

Director | A Barnes

Registered office | C/o Bissell & Brown Charter House 56 High Street Sutton Coldfield West Midlands United Kingdom B72 1UJ

Accountants | Bissell & Brown Midlands Ltd Chartered Certified AccountantsCharter House 56 High Street Sutton Coldfield West Midlands B72 1UJ

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
AB Air Conditioning Services Ltd
for the Period Ended 30 June 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of AB Air Conditioning Services Ltd for the period ended 30 June 2026 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of AB Air Conditioning Services Ltd, as a body, in accordance with the terms of our engagement letter dated 28 April 2026. Our work has been undertaken solely to prepare for your approval the accounts of AB Air Conditioning Services Ltd and state those matters that we have agreed to state to the Board of Directors of AB Air Conditioning Services Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AB Air Conditioning Services Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that AB Air Conditioning Services Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of AB Air Conditioning Services Ltd. You consider that AB Air Conditioning Services Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of AB Air Conditioning Services Ltd. 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 accounts.

......................................
Bissell & Brown Midlands Ltd
Chartered Certified Accountants
Charter House
56 High Street
Sutton Coldfield
West Midlands
B72 1UJ

14 July 2026

AB Air Conditioning Services Ltd

(Registration number: 16498320)
Balance Sheet as at 30 June 2026

| Note | 2026 £
Fixed assets |  |
Tangible assets | 5 | 25,365
Current assets |  |
Debtors | 6 | 14,650
Cash at bank and in hand |  | 11,329
|  | 25,979
Creditors: Amounts falling due within one year | 7 | (50,951)
Net current liabilities |  | (24,972)
Net assets |  | 393
Capital and reserves |  |
Called up share capital | 9 | 1
Retained earnings |  | 392
Shareholders' funds |  | 393

For the financial period ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 14 July 2026

......................................... A Barnes Director

AB Air Conditioning Services Ltd

Notes to the Unaudited Financial Statements for the Period from 5 June 2025 to 30 June 2026

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
C/o Bissell & Brown
Charter House
56 High Street
Sutton Coldfield
West Midlands
B72 1UJ
United Kingdom

These financial statements were authorised for issue by the director on 14 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

AB Air Conditioning Services Ltd

Notes to the Unaudited Financial Statements for the Period from 5 June 2025 to 30 June 2026 (continued)

2 | Accounting policies (continued)

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

AB Air Conditioning Services Ltd

Notes to the Unaudited Financial Statements for the Period from 5 June 2025 to 30 June 2026 (continued)

2 | Accounting policies (continued)

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

4 | Taxation

Tax charged/(credited) in the profit and loss account

| 2026 £
Current taxation |
UK corporation tax | 1,749

AB Air Conditioning Services Ltd

Notes to the Unaudited Financial Statements for the Period from 5 June 2025 to 30 June 2026 (continued)

5 | Tangible assets

| Motor vehicles £ | Total £
Cost or valuation
Additions | 25,365 | 25,365
At 30 June 2026 | 25,365 | 25,365
Depreciation
Carrying amount
At 30 June 2026 | 25,365 | 25,365

6 | Debtors

Current | 2026 £
Trade debtors | 7,846
Other debtors | 6,804
| 14,650

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £
Due within one year |  |
Loans and borrowings | 8 | 44,648
Taxation and social security |  | 3,714
Accruals and deferred income |  | 2,000
Other creditors |  | 589
|  | 50,951

8 | Loans and borrowings

Current loans and borrowings

| 2026 £
Hire purchase contracts | 22,188
Other borrowings | 22,460
| 44,648

AB Air Conditioning Services Ltd

Notes to the Unaudited Financial Statements for the Period from 5 June 2025 to 30 June 2026 (continued)

9 | Share capital

Allotted, called up and fully paid shares

| 2026
| No. | £
Ordinary of £1 each | 1 | 1