REGISTERED NUMBER: 03530440 (England and Wales)

Unaudited Financial Statements

for the Year Ended

31 March 2026

for

Air Handling Components Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

D M Pinchbeck

Mrs D A Coyle

SECRETARY:

REGISTERED OFFICE:

Alfred Proctor House

Bute Street

Salford

Manchester

Greater Manchester

M50 1DU

REGISTERED NUMBER:

03530440 (England and Wales)

ACCOUNTANTS:

TF & Partners Ltd t/a Hatherlows

Chartered Accountants

The Studio, Hatherlow House

Hatherlow

Romiley

Stockport

Cheshire

SK6 3DY

FIXED ASSETS

Tangible assets

5

11,670

14,587

CURRENT ASSETS

Debtors

6

319,015

421,965

Cash at bank

90,763

49,714

409,778

471,679

CREDITORS

Amounts falling due within one year

7

111,200

115,384

NET CURRENT ASSETS

298,578

356,295

TOTAL ASSETS LESS CURRENT LIABILITIES

310,248

370,882

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

310,148

370,782

SHAREHOLDERS' FUNDS

310,248

370,882

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 21 July 2026 and were signed on its behalf by:

D M Pinchbeck - Director

1.	STATUTORY INFORMATION

Air Handling Components 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Taxation

Taxation for the year 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2025

and 31 March 2026

15,355

DEPRECIATION

At 1 April 2025

768

Charge for year

2,917

At 31 March 2026

3,685

NET BOOK VALUE

At 31 March 2026

11,670

At 31 March 2025

14,587

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

41,193

39,093

Other debtors

277,822

382,872

319,015

421,965

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

1

1

Taxation and social security

100,951

108,810

Other creditors

10,248

6,573

111,200

115,384

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £360,000 (2025 - £320,000) were paid to the directors .

9.	POST BALANCE SHEET EVENTS

The financial statements were authorised for issue by the board of directors on 21 July 2026.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is D M Pinchbeck.

The ultimate controlling party is D M Pinchbeck.