REGISTERED NUMBER: 07042427 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

AIRCOND (RO) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

E Cretu

D G Cretu

SECRETARY:

Gillfields Secretaries Limited

REGISTERED OFFICE:

198 Manford Way

Chigwell

IG7 4DG

REGISTERED NUMBER:

07042427 (England and Wales)

ACCOUNTANTS:

Gill & Company

248 Church Lane

Kingsbury

London

NW9 8SL

FIXED ASSETS

Tangible assets

4

77,166

81,546

CURRENT ASSETS

Stocks

72,431

44,418

Debtors

5

35,234

37,038

Cash at bank

102,559

53,913

210,224

135,369

CREDITORS

Amounts falling due within one year

6

135,933

107,695

NET CURRENT ASSETS

74,291

27,674

TOTAL ASSETS LESS CURRENT LIABILITIES

151,457

109,220

CREDITORS

Amounts falling due after more than one year

7

82,540

93,989

NET ASSETS

68,917

15,231

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

68,817

15,131

SHAREHOLDERS' FUNDS

68,917

15,231

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 20 July 2026 and were signed on its behalf by:

E Cretu - Director

1.	STATUTORY INFORMATION

Aircond (RO) 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.

Turnover

Turnover represents the net invoiced work done, excluding VAT.

Tangible fixed assets

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

Plant and machinery etc

-

20% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 3 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

113,143

Additions

40,595

Disposals

(39,976

)

At 31 October 2025

113,762

DEPRECIATION

At 1 November 2024

31,597

Charge for year

19,390

Eliminated on disposal

(14,391

)

At 31 October 2025

36,596

NET BOOK VALUE

At 31 October 2025

77,166

At 31 October 2024

81,546

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

35,234

37,038

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

100,026

80,861

Taxation and social security

32,286

26,634

Other creditors

3,621

200

135,933

107,695

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

75,507

76,624

Other creditors

7,033

17,365

82,540

93,989

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 October 2025 set out on pages three to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Gill & Company

248 Church Lane

Kingsbury

London

NW9 8SL

20 July 2026