REGISTERED NUMBER: 13305813 (England and Wales)

Financial Statements for the Period 1 April 2025 to 31 December 2025

for

Aircon Maintenance Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C P Brown

C Lightfoot

R Coutts

REGISTERED OFFICE:

116 Cross Gates Road

Leeds

LS15 7NL

REGISTERED NUMBER:

13305813 (England and Wales)

AUDITORS:

Krogh & Partners Limited, (Statutory Auditor)

823 Salisbury House

29 Finsbury Circus

London

EC2M 5QQ

FIXED ASSETS

Tangible assets

4

62,001

81,334

CURRENT ASSETS

Debtors

5

107,629

104,550

Cash at bank

197,224

281,295

304,853

385,845

CREDITORS

Amounts falling due within one year

6

68,041

112,361

NET CURRENT ASSETS

236,812

273,484

TOTAL ASSETS LESS CURRENT LIABILITIES

298,813

354,818

CREDITORS

Amounts falling due after more than one year

7

(28,855

)

(32,814

)

PROVISIONS FOR LIABILITIES

(15,500

)

-

NET ASSETS

254,458

322,004

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

254,358

321,904

SHAREHOLDERS' FUNDS

254,458

322,004

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 24 June 2026 and were signed on its behalf by:

R Coutts - Director

C Lightfoot - Director

1.	STATUTORY INFORMATION

Aircon Maintenance Limited 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover from the sale of goods for resale is recognised in the income statement when delivery is made and risk has passed to the buyer. Turnover is recognised net of VAT, duties and sales discounts and is measured at fair value of the consideration fixed.

Turnover from contracts for the provision of professional and installation services is recognised by reference to the stage of completion when stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred,mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably turnover is recognised only to the extent that it is probable that the expenses recognised will be recovered.

Cost of sales

Cost of sales comprises goods consumed in the financial year measured at cost.

Administrative expenses

Administrative expenses include expenses relating to the Entity's ordinary activities, including expenses for premises, stationery and office supplies, marketing costs, etc. This item also includes writedowns of debtors recognised in current assets.

Staff costs

Staff costs comprise wages and salaries, and social security contributions, pension contributions, etc. for entity staff.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction.

Financial instruments

The company only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Tangible fixed assets

Tangible assets are stated at cost, net of depreciation and any provision for impairment.

Depreciation on fixed assets is provided at rates estimated to write off the cost amounts, less estimated residual value, of each asset over its expected useful life as follows:

Motor Vehicles

20% Straight line basis

Debtors

Debtors are valued individually and there are made provision according to this valuation.

Cash at bank

Cash at bank include deposits held at call with banks.

Creditors

Creditors are carried at payment or settlement amounts. Where the time value of money is material, creditors are carried at amortized cost.

Taxation

Taxation for the period 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 5 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 December 2025

96,614

DEPRECIATION

At 1 April 2025

15,280

Charge for period

19,333

At 31 December 2025

34,613

NET BOOK VALUE

At 31 December 2025

62,001

At 31 March 2025

81,334

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.3.25

(Unaudited)

£

£

Trade debtors

34,231

104,450

Other debtors

100

100

VAT

3,352

-

Prepayments and accrued income

69,946

-

107,629

104,550

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.3.25

(Unaudited)

£

£

Hire purchase contracts (see note 8)

4,033

4,074

Trade creditors

12,989

27,818

Tax

42,849

53,754

Social security and other taxes

6,236

26,595

Other creditors

684

120

Accrued expenses

1,250

-

68,041

112,361

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.3.25

(Unaudited)

£

£

Hire purchase contracts (see note 8)

28,855

32,814

8.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

31.12.25

31.3.25

(Unaudited

£

£

Net obligations repayable:

Within one year

4,033

4,074

Between one and five years

28,855

32,814

32,888

36,888

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.3.25

value:

£

£

100

Ordinary

1

100

100

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Other matter

In forming our opinion on the financial statement, which is unqualified, we have considered the adequacy of the disclosure made in the Report of the Directors to the financial statements concerning the corresponding figures are unaudited. In view of the significance of this matter, we consider that it should be drawn to your attention.

John Lindegaard (Senior Statutory Auditor)

for and on behalf of Krogh & Partners Limited, (Statutory Auditor)

11.	ULTIMATE CONTROLLING PARTY

The immediate parent company is Aircon Holdings Limited.

Perfect Climate Holding Europe AB (incorporated in Sweden) is the smallest group to consolidate these financial statements and copies can be obtained from:

Perfect Climate Holding Europe AB

Svärdvägen 21

182 33 Danderyd

Sweden