Anaco Air Conditioning Limited - Period Ending 2026-03-31

Registration number: 04117360

Anaco Air Conditioning Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 March 2026

Anaco Air Conditioning Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 7

Anaco Air Conditioning Limited

Registration number: 04117360

Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	85,836	114,687
Current assets
Debtors	5	99,966	119,279
Cash at bank and in hand		502,566	415,835
		602,532	535,114
Creditors: Amounts falling due within one year	6	(154,275)	(153,404)
Net current assets		448,257	381,710
Total assets less current liabilities		534,093	496,397
Creditors: Amounts falling due after more than one year	6	(7,757)	(31,429)
Provisions for liabilities		(21,459)	(28,672)
Net assets		504,877	436,296
Capital and reserves
Called up share capital	7	1,000	1,000
Retained earnings		503,877	435,296
Shareholders' funds		504,877	436,296

The director's statements required by sections 475 (2) and (3) are shown on the following page which forms part of this Balance Sheet.

Anaco Air Conditioning Limited

Registration number: 04117360

Balance Sheet as at 31 March 2026 (continued)

For the financial year ending 31 March 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 19 October 2026 and signed on its behalf by:

N P Middleton
Director

A P Goodson
Company secretary and director

Anaco Air Conditioning Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

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

The address of its registered office is:
The Old Dairy
Mill Road
Barnham Broom
Norfolk
NR9 4DE

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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/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.

Anaco Air Conditioning Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

2	Accounting policies (continued)

Government grants

Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets. Government grants in relation to expenditure are credited when the expenditure is charged to profit and loss.

Tax

The tax expense for the period comprises current and deferred 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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

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 method
Plant and machinery	25% Straight line method
Computer equipment	25% Straight line method

Anaco Air Conditioning Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

2	Accounting policies (continued)

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 10 (2025 - 10).

Anaco Air Conditioning Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

4	Tangible assets

Furniture, fittings and equipment
£

Motor vehicles
£

Other property, plant and equipment
£

Total
£

Cost or valuation

At 1 April 2025

21,017

217,021

19,171

257,209

Additions

250

-

6,047

6,297

Disposals

(17,076)

(17,250)

(8,621)

(42,947)

At 31 March 2026

4,191

199,771

16,597

220,559

Depreciation

At 1 April 2025

19,390

110,569

12,563

142,522

Charge for the year

558

28,134

2,449

31,141

Eliminated on disposal

(17,026)

(15,599)

(6,315)

(38,940)

At 31 March 2026

2,922

123,104

8,697

134,723

Carrying amount

At 31 March 2026

1,269

76,667

7,900

85,836

At 31 March 2025

1,627

106,452

6,608

114,687

5

Debtors

Current

2026
£

2025
£

Trade debtors

96,535

114,392

Prepayments

2,762

4,561

Other debtors

669

326

99,966

119,279

Anaco Air Conditioning Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Bank loans and overdrafts		23,672	31,329
Trade creditors		26,344	50,730
Directors loan account		7,464	7,557
Taxation and social security		87,836	58,909
Other creditors		8,959	4,879
		154,275	153,404
Due after one year
Loans and borrowings		7,757	31,429

Hire purchase contracts are secured over the related assets.

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares class 1 of £1 each	1,000	1,000	1,000	1,000

	Furniture, fittings and equipment £	Motor vehicles £	Other property, plant and equipment £	Total £
Cost or valuation
At 1 April 2025	21,017	217,021	19,171	257,209
Additions	250	-	6,047	6,297
Disposals	(17,076)	(17,250)	(8,621)	(42,947)
At 31 March 2026	4,191	199,771	16,597	220,559
Depreciation
At 1 April 2025	19,390	110,569	12,563	142,522
Charge for the year	558	28,134	2,449	31,141
Eliminated on disposal	(17,026)	(15,599)	(6,315)	(38,940)
At 31 March 2026	2,922	123,104	8,697	134,723
Carrying amount
At 31 March 2026	1,269	76,667	7,900	85,836
At 31 March 2025	1,627	106,452	6,608	114,687

Current	2026 £	2025 £
Trade debtors	96,535	114,392
Prepayments	2,762	4,561
Other debtors	669	326
	99,966	119,279