REGISTERED NUMBER: 04306387 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

London & Kent Air Conditioning Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D Macleod

M A Smith

SECRETARY:

Mrs S Smith

REGISTERED OFFICE:

Unit 20, Bourne Enterprise Centre

Borough Green

Sevenoaks

Kent

TN15 8DG

REGISTERED NUMBER:

04306387 (England and Wales)

FIXED ASSETS

Tangible assets

4

62,894

29,569

CURRENT ASSETS

Stocks

140,200

175,030

Debtors

5

1,443,267

962,228

Cash at bank and in hand

579,750

685,870

2,163,217

1,823,128

CREDITORS

Amounts falling due within one year

6

484,665

434,446

NET CURRENT ASSETS

1,678,552

1,388,682

TOTAL ASSETS LESS CURRENT LIABILITIES

1,741,446

1,418,251

CREDITORS

Amounts falling due after more than one year

7

8,019

18,507

NET ASSETS

1,733,427

1,399,744

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

1,732,427

1,398,744

SHAREHOLDERS' FUNDS

1,733,427

1,399,744

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 19 August 2026 and were signed on its behalf by:

D Macleod - Director

1.	STATUTORY INFORMATION

London & Kent Air Conditioning 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 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.

Plant and machinery

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

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 10 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 December 2024

-

39,425

-

39,425

Additions

20,000

31,195

6,380

57,575

At 30 November 2025

20,000

70,620

6,380

97,000

DEPRECIATION

At 1 December 2024

-

9,856

-

9,856

Charge for year

5,000

17,655

1,595

24,250

At 30 November 2025

5,000

27,511

1,595

34,106

NET BOOK VALUE

At 30 November 2025

15,000

43,109

4,785

62,894

At 30 November 2024

-

29,569

-

29,569

5.

DEBTORS

30.11.25

30.11.24

£

£

Amounts falling due within one year:

Trade debtors

1,439,376

958,337

Other debtors

-

1,266

1,439,376

959,603

Amounts falling due after more than one year:

Prepayments and accrued income

3,891

2,625

Aggregate amounts

1,443,267

962,228

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

322,315

282,879

Tax

194,905

118,771

Social security and other taxes

(50,102

)

(1,201

)

VAT

14,058

30,456

Directors' current accounts

-

52

Accrued expenses

3,489

3,489

484,665

434,446

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Other loans - 2-5 years

8,019

18,507

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are the directors, Mr D Macleod and Mr M Smith.