REGISTERED NUMBER: 15475986 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

HB AIR CONDITIONING LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M Y W Ho

Mr J M K Ho

REGISTERED OFFICE:

30 Greenbox

Westonhall Road

Stoke Prior

Bromsgrove

B60 4AL

REGISTERED NUMBER:

15475986 (England and Wales)

INCORPORATED:

9th February 2024

FIXED ASSETS

Tangible assets

4

10,274

224

CURRENT ASSETS

Debtors

67,316

39,032

Cash at bank

45,120

15,644

112,436

54,676

CREDITORS

Amounts falling due within one year

43,311

12,872

NET CURRENT ASSETS

69,125

41,804

TOTAL ASSETS LESS CURRENT LIABILITIES

79,399

42,028

CREDITORS

Amounts falling due after more than one year

(10,068

)

-

PROVISIONS FOR LIABILITIES

5

(2,403

)

(43

)

NET ASSETS

66,928

41,985

CAPITAL AND RESERVES

Called up share capital

6

100

100

Retained earnings

66,828

41,885

SHAREHOLDERS' FUNDS

66,928

41,985

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 28 February 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 26 May 2026 and were signed on its behalf by:

Mr J M K Ho - Director

Mr M Y W Ho - Director

1.	STATUTORY INFORMATION

HB 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Financial instruments

The company only enters into basis financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans from related parties.

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.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 March 2025

299

Additions

13,500

At 28 February 2026

13,799

DEPRECIATION

At 1 March 2025

75

Charge for year

3,450

At 28 February 2026

3,525

NET BOOK VALUE

At 28 February 2026

10,274

At 28 February 2025

224

5.	PROVISIONS FOR LIABILITIES

28.2.26

28.2.25

£

£

Deferred tax

2,403

43

Deferred

tax

£

Balance at 1 March 2025

43

Utilised during year

2,360

Movement

Balance at 28 February 2026

2,403

Provisions are recognised when the company has a legal or constructive obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle the obligation and the amount of the obligation can be reliably estimated.

Provisions are recognised at the best estimate of the amount required to settle the obligation at the reporting date.

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.26

28.2.25

value:

£

£

100

Ordinary

1

100

100