Red & Blue Air Conditioning Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 15836398

		31 July 2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		3,020

			3,020
CURRENT ASSETS
Debtors		22,290
Cash at bank		11,378

		33,668
Creditors: Amounts Falling Due Within One Year		(33,008 )

NET CURRENT ASSETS (LIABILITIES)			660

TOTAL ASSETS LESS CURRENT LIABILITIES			3,680

NET ASSETS			3,680

CAPITAL AND RESERVES
Called up share capital	5		100
Profit and Loss Account			3,580

SHAREHOLDERS' FUNDS			3,680

For the period ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr George Ene

Director

7 August 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Red & Blue Air Conditioning Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15836398 . The registered office is 19 Mercury Walk, Hemel Hempstead, HP2 5PH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The director have assessed the company's ability to continue as a going concern and has not identified any material uncertainties that may cast significant doubt on its ability to continue in operation for the foreseeable future.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% Straight Line Method
Computer Equipment	20% Straight Line Method

2.5. Taxation

Income tax expense represents the sum of the tax currently payable tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

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Red & Blue Air Conditioning Ltd

Notes to the Financial Statements (continued)

For the Period 12 July 2024 to 31 July 2025

2.6. Pensions

The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.7. 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. Average Number of Employees

Average number of employees, including directors, during the period was: 4

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 12 July 2024	-	-	-
Additions	1,905	1,416	3,321

As at 31 July 2025	1,905	1,416	3,321

Depreciation
As at 12 July 2024	-	-	-
Provided during the period	245	56	301

As at 31 July 2025	245	56	301

Net Book Value
As at 31 July 2025	1,660	1,360	3,020

As at 12 July 2024	-	-	-

5. Share Capital

	31 July 2025
	£
Allotted, Called up and fully paid	100

6. Ultimate Controlling Party

The company's ultimate controlling party is by virtue of his ownership of 100% of the issued share capital in the company.

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