Registration number: 14654339

DA Air Conditioning Services Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 5

DA Air Conditioning Services Limited

Company Information

Directors

D Henderson A King

Registered office

Union House 111 New Union Street Coventry Warwickshire United Kingdom CV1 2NT

Accountants

Clement Rabjohns Limited 111/113 High Street Evesham Worcestershire WR11 4XP

DA Air Conditioning Services Limited

(Registration number: 14654339)
Balance Sheet as at 28 February 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	6,328	8,437
Current assets
Debtors	5	16,536	56,427
Cash at bank and in hand		12,931	9,383
		29,467	65,810
Creditors: Amounts falling due within one year	6	(29,382)	(69,603)
Net current assets/(liabilities)		85	(3,793)
Net assets		6,413	4,644
Capital and reserves
Called up share capital		2	2
Retained earnings		6,411	4,642
Shareholders' funds		6,413	4,644

For the financial year ending 28 February 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 5 October 2026 and signed on its behalf by:
 

......................................... D Henderson Director

......................................... A King Director

DA Air Conditioning Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Union House
111 New Union Street
Coventry
Warwickshire
CV1 2NT
United Kingdom

These financial statements were authorised for issue by the Board on 5 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

DA Air Conditioning Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicles	25% reducing balance

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

DA Air Conditioning Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

4	Tangible assets

	Motor vehicles  £	Total £
Cost or valuation
At 1 March 2025	11,250	11,250
At 28 February 2026	11,250	11,250
Depreciation
At 1 March 2025	2,813	2,813
Charge for the year	2,109	2,109
At 28 February 2026	4,922	4,922
Carrying amount
At 28 February 2026	6,328	6,328
At 28 February 2025	8,437	8,437

5

Debtors

Current	2026 £	2025 £
Trade debtors	14,193	54,292
Other debtors	2,343	2,135
	16,536	56,427

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	550	5,569
Taxation and social security	22,354	27,740
Accruals and deferred income	2,500	32,828
Other creditors	3,978	3,466
	29,382	69,603