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Registered number: 03076749

Air Conditioning Direct Limited

ACCOUNTS

FOR THE YEAR ENDED 30/04/2026

Prepared By:

Andrews & O'Shea Limited

Optima House

Spindle Way

Crawley

West Sussex

RH101TT

Air Conditioning Direct Limited

ACCOUNTS

FOR THE YEAR ENDED 30/04/2026

DIRECTORS

Mr G Anscomb

SECRETARY

Jane Anscomb

REGISTERED OFFICE

8 Gorings Mead

Horsham

West Sussex

RH13 5BP

COMPANY DETAILS

Private company limited by shares registered in EW - England and Wales, registered number 03076749

ACCOUNTANTS

Andrews & O'Shea Limited

Optima House

Spindle Way

Crawley

West Sussex

RH101TT

Air Conditioning Direct Limited

ACCOUNTS
FOR THEYEARENDED30/04/2026
CONTENTS
		Page
Directors' Report		-
Accountants' Report		-
Statement Of Comprehensive Income		-
Balance Sheet		3
Notes To The Accounts		4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account		-
Profit And Loss Account Summaries		-

Air Conditioning Direct Limited

BALANCE SHEET AT 30/04/2026
						2026				2025
		Notes				£				£
FIXED ASSETS
Tangible assets		3				2,147				5,758
CURRENT ASSETS
Stock				-				250
Debtors		5		58				6,802
Cash at bank and in hand				427				19,207
				485				26,259
CREDITORS: Amounts falling due within one year		6		2,488				17,306
NET CURRENT (LIABILITIES) / ASSETS						(2,003)				8,953
TOTAL ASSETS LESS CURRENT LIABILITIES						144				14,711
PROVISIONS FOR LIABILITIES AND CHARGES		7				-				1,094
NET ASSETS						144				13,617
CAPITAL AND RESERVES
Called up share capital		8				2				2
Profit and loss account						142				13,615
SHAREHOLDERS' FUNDS						144				13,617
For the year ending 30/04/2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 07/09/2026 and signed on their behalf by
.............................
Mr G Anscomb
Director

Air Conditioning Direct Limited

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 30/04/2026

1. ACCOUNTING POLICIES

1a. Basis Of Accounting

The accounts have been prepared under the historical cost convention.

The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery		reducing balance 25%
Fixtures and Fittings		reducing balance 25%
Motor Cars		reducing balance 25%

1c. Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

2. EMPLOYEES
				2026		2025
				No.		No.
Average number of employees				1		1

Air Conditioning Direct Limited

3. TANGIBLE FIXED ASSETS
		Plant and		Fixtures
		Machinery		and Fittings		Motor Cars		Total
		£		£		£		£
Cost
At 01/05/2025		5,882		2,532		24,132		32,546
At 30/04/2026		5,882		2,532		24,132		32,546
Depreciation
At 01/05/2025		5,174		1,776		19,838		26,788
For the year		708		756		2,147		3,611
At 30/04/2026		5,882		2,532		21,985		30,399
Net Book Amounts
At 30/04/2026		-		-		2,147		2,147
At 30/04/2025		708		756		4,294		5,758

4. STOCK				2026		2025
				£		£
Stock comprises:
Stock				-		250
				-		250

5. DEBTORS				2026		2025
				£		£
Amounts falling due within one year
Trade debtors				-		6,018
VAT				59		-
Prepayments				-		784
				59		6,802

Air Conditioning Direct Limited

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				2026		2025
				£		£
UK corporation tax				1,228		3,388
VAT				-		802
Directors loan				-		97
Credit card				-		1,384
Trade creditors				-		3,805
Accruals				1,260		7,830
				2,488		17,306

7. PROVISIONS FOR LIABILITIES				2026		2025
				£		£
Deferred taxation				-		1,094
				-		1,094

8. SHARE CAPITAL				2026		2025
				£		£
Allotted, issued and fully paid:
2 Ordinary shares of £1 each				2		2
				2		2

9. RELATED PARTY TRANSACTIONS

Mr Garry Anscomb was owed as at 30 April 2026 £nil (2025 - £97) the loan is interest free.