Aircon Group International Limited iXBRL

Aircon Group International Limited

Directors' Report and Unaudited Financial Statements

for the financial period ended 31 December 2025

Aircon Group International Limited

DIRECTORS AND OTHER INFORMATION


Directors	Ellen Dempsey
	John Dempsey
	Ted Flannelly
	Anthony Hayes
	Geraldine Mullett
	James Mullett
	Denis Murphy
	John Quinn


Company Registration Number	NI679931


Registered Office and Business Address	2nd Floor Causeway Tower
	9 James Street South
	Belfast
	Belfast
	Antrim
	BT2 8DN
	GB


Bankers	Bank of Ireland UK
	1 Donegall Square South
	Belfast

Aircon Group International Limited

DIRECTORS' REPORT

for the financial period ended 31 December 2025

The directors present their report and the unaudited financial statements for the financial period ended 31 December 2025.

Directors

The directors who served during the financial period are as follows:

Ellen Dempsey

John Dempsey

Ted Flannelly

Anthony Hayes

Geraldine Mullett

James Mullett

Denis Murphy

John Quinn

There were no changes in shareholdings between 31 December 2025 and the date of signing the financial statements.

In accordance with the Constitution, the directors retire by rotation and, being eligible, offer themselves for re-election.

Political Contributions

The company did not make any disclosable political donations in the current financial period.

Statement of Directors' Responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

▪

select suitable accounting policies and apply them consistently;

▪

make judgements and accounting estimates that are reasonable and prudent;

▪

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Ted Flannelly

Director

18 March 2026

Aircon Group International Limited

Company Registration Number: NI679931

BALANCE SHEET

as at 31 December 2025

Dec 25

Jun 24

Notes

Current Assets

Stocks

125,266

150,000

Debtors

98,127

443,815

Cash and cash equivalents

179,993

103,270

─────────

403,386

697,085

─────────

Creditors: amounts falling due within one year

(301,098)

(638,449)

─────────

Net Current Assets

102,288

58,636

─────────

Total Assets less Current Liabilities

102,288

58,636

═════════

Capital and Reserves

Called up share capital

100

100

Retained earnings

102,188

58,536

─────────

Equity attributable to owners of the company

102,288

58,636

═════════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account.

For the financial period ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit and loss for the financial period 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.

Approved by the Board and authorised for issue on 18 March 2026 and signed on its behalf by



________________________________
Ted Flannelly
Director

Aircon Group International Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial period ended 31 December 2025

General Information

Aircon Group International Limited is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI679931. The registered office of the company is 2nd Floor Causeway Tower, 9 James Street South, Belfast which is also the principal place of business of the company. Plumbing, heat and air-conditioning installation The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial period ended 31 December 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Stocks

Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Employee benefits

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial period and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Period of financial statements

The financial statements are for the 18 month period ended 31 December 2025.

Employees

The average monthly number of employees, including directors, during the financial period was 0, (Jun 24 - 0).

Stocks

Dec 25

Jun 24

Work in progress

125,266

150,000

═════════

The replacement cost of stock did not differ significantly from the figures shown.


6.	Debtors	Dec 25	Jun 24
		£	£

	Trade debtors	98,127	443,815
		═════════	═════════


7.	Creditors	Dec 25	Jun 24
	Amounts falling due within one year	£	£

	Trade creditors	92,762	248,025
	Amounts owed to group undertakings	122,992	286,011
	Taxation (Note 8)	76,885	103,313
	Other creditors	1,030	-
	Accruals	7,429	1,100
		─────────	─────────
		301,098	638,449
		═════════	═════════


8.	Taxation	Dec 25	Jun 24
		£	£

	Creditors:
	VAT	64,956	86,700
	Corporation tax	10,319	16,003
	Relevant Contracts Tax	1,610	610
		─────────	─────────
		76,885	103,313
		═════════	═════════

Capital commitments

The company had no material capital commitments at the financial period-ended 31 December 2025.

10.

Post-Balance Sheet Events

There have been no significant events affecting the company since the financial period-end.