PJB AIR CONDITIONING SERVICES LTD


Director	BRUCE, Peter


Registered Address	71-75 Shelton Street
	Covent Garden
	London
	WC2H 9JQ


Registered Number	15597019 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		12,000		-
			12,000		-
Current assets
Debtors	4	-		1
Cash at bank and on hand		3,672		-
		3,672		1
Creditors amounts falling due within one year	5	(3,781)		-
Net current assets (liabilities)			(109)		1
Total assets less current liabilities			11,891		1
Creditors amounts falling due after one year	6		(4,288)		-
Net assets			7,603		1
Capital and reserves
Called up share capital			1		1
Profit and loss account			7,602		-
Shareholders' funds			7,603		1

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 7 July 2026, and are signed on its behalf by:

BRUCE, Peter
Director
Registered Company No. 15597019

PJB AIR CONDITIONING SERVICES LTD

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Fixtures and fittings	4
	Vehicles	4
	Office Equipment	4

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		0

3.	Tangible fixed assets

	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
Additions	12,000	1,500	2,500	16,000
At 31 March 26	12,000	1,500	2,500	16,000
Depreciation and impairment
Charge for year	3,000	375	625	4,000
At 31 March 26	3,000	375	625	4,000
Net book value
At 31 March 26	9,000	1,125	1,875	12,000
At 31 March 25	-	-	-	-

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Other debtors	-	1
Total	-	1

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Bank borrowings and overdrafts	141	-
Taxation and social security	2,440	-
Accrued liabilities and deferred income	1,200	-
Total	3,781	-

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	4,288	-
Total	4,288	-

7.	Directors advances, credits and guarantees
	During the year the director did not enter into any advances, credits of guarantees with the Company.