Enegen Air Conditioning Limited

Registered number

04440405

Unaudited Filleted Accounts

31 March 2026

Enegen Air Conditioning Limited
Registered number:		04440405
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		101,601			95,270

Current assets
Debtors	4	131,937			110,770
Cash at bank and in hand		139,793			195,808
		271,730			306,578

Creditors: amounts falling due within one year	5	(155,763)			(187,483)

Net current assets			115,967			119,095

Total assets less current liabilities			217,568			214,365

Creditors: amounts falling due after more than one year	6		(7,168)			(29,546)

Provisions for liabilities			(25,950)			(21,322)


Net assets			184,450			163,497

Capital and reserves
Called up share capital			500			500
Capital redemption reserve			500			500
Profit and loss account			183,450			162,497

Shareholders' funds			184,450			163,497

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




B Lees
Director
Approved by the board on 9 September 2026

Enegen Air Conditioning Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			25% on reducing balance
	Fixtures and fitting			15% on reducing balance
	Motor Vehicles			25% on reducing balance
	Computer equipment			33% on reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					5		5


3	Tangible fixed assets
		Furniture and fixtures		Plant and machinery		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2025	12,541		31,776		173,916		218,233
	Additions	-		-		32,447		32,447
	Disposals	(1,970)		(17,891)		(12,750)		(32,611)
	At 31 March 2026	10,571		13,885		193,613		218,069

	Depreciation
	At 1 April 2025	7,502		26,952		88,509		122,963
	Charge for the year	767		1,798		21,352		23,917
	On disposals	(1,144)		(17,146)		(12,122)		(30,412)
	At 31 March 2026	7,125		11,604		97,739		116,468

	Net book value
	At 31 March 2026	3,446		2,281		95,874		101,601
	At 31 March 2025	5,039		4,824		85,407		95,270


4	Debtors					2026		2025
£							£

	Trade debtors					127,437		106,369
	Other debtors					4,500		4,401
						131,937		110,770


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					1,758		10,000
	Obligations under hire purchase contracts					34,511		30,686
	Trade creditors					77,698		115,449
	Taxation and social security costs					38,794		31,123
	Other creditors and accruals					3,002		225
						155,763		187,483


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					-		2,202
	Obligations under hire purchase contracts					7,168		27,344
						7,168		29,546


7	Pension commitments

	The company has no pension commitments other than to settle monthly payroll pension contributions.


8	Controlling party

	The company is not under the control of any one shareholder.


9	Other information

	Enegen Air Conditioning Limited is a private company limited by shares and incorporated in England. Its registered office is:
	11 Kingfisher Business Park
	Arthur Street, Lakeside
	Redditch
	Worcestershire
	B98 8LG