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Registered Number: 15728384
England and Wales
FRS AIR CONDITIONING LTD
Abridged Accounts
Period of accounts Start date: 01 June 2025 End date: 31 May 2026

FRS Air Conditioning Ltd Contents Page For the year ended 31 May 2026
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

FRS Air Conditioning Ltd Accountants' Report For the year ended 31 May 2026
Accountants report You consider that the company is exempt from an audit for the year ended 31 May 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Palmers Business Support Ltd 31 May 2026 .................................................... Palmers Business Support Ltd Palmers Barn Station Road, Long Marston TRING HP23 4QS 14 August 2026 1

FRS Air Conditioning Ltd Statement of Financial Position As at 31 May 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 9,810 |  | 12,714
|  | 9,810 |  | 12,714
Current assets |  |  |
Debtors |  | 18,272 |  | 10,494
Cash at bank and in hand |  | 105,014 |  | 39,561
|  | 123,286 |  | 50,055
Creditors: amount falling due within one year |  | (82,582) |  | (38,664)
Net current assets |  | 40,704 |  | 11,391
Total assets less current liabilities |  | 50,514 |  | 24,105
Creditors: amount falling due after more than one year |  | 0 |  | (1,808)
Net assets |  | 50,514 |  | 22,297
Capital and reserves |  |  |
Called up share capital | 4 | 1 |  | 1
Profit and loss account |  | 50,513 |  | 22,296
Shareholders' funds |  | 50,514 |  | 22,297
For the year ended 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 14 August 2026 and were signed on its behalf by:
------------------------------- Elizandro Sorato Director
2

FRS Air Conditioning Ltd Notes to the Abridged Financial Statements For the year ended 31 May 2026
General Information FRS Air Conditioning Ltd is a private company, limited by shares, registered in England and Wales, registration number 15728384, registration address Palmers Barn Station Road, Long Marston,, Tring, Hertfordshire, United Kingdom,, London, England, HP23 4QS. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Finance lease and hire purchase charges The finance element of the rental payment is charged to the income statement on a straight line basis. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles | 20% Reducing Balance
Computer Equipment | 33% Straight Line
2. | Average number of employees Average number of employees during the year was 4 (2025 : 3).
3. | Tangible fixed assets
Cost or valuation | Motor Vehicles |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 June 2025 | 13,000 |  | 2,497 |  | 15,497
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 31 May 2026 | 13,000 |  | 2,497 |  | 15,497
Depreciation
At 01 June 2025 | 2,600 |  | 183 |  | 2,783
Charge for year | 2,080 |  | 824 |  | 2,904
On disposals | - |  | - |  | -
At 31 May 2026 | 4,680 |  | 1,007 |  | 5,687
Net book values
Closing balance as at 31 May 2026 | 8,320 |  | 1,490 |  | 9,810
Opening balance as at 01 June 2025 | 10,400 |  | 2,314 |  | 12,714
4. | Share Capital Authorised 100 Ordinary shares of £0.01 each
Allotted, called up and fully paid | 2026 £ |  | 2025 £
--- | --- | --- | ---
100 Ordinary shares of £0.01 each | 1 |  | 1
| 1 |  | 1
3