REGISTERED NUMBER: 06564621 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

South Yorkshire Air Conditioning &

Refrigeration Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S Stevens

Mrs J Stevens

REGISTERED OFFICE:

24 Olivers Way

Brinsworth

Rotherham

South Yorkshire

S60 5UD

REGISTERED NUMBER:

06564621 (England and Wales)

ACCOUNTANTS:

Lishmans LLP

16-18 Station Road

Chapeltown

Sheffield

South Yorkshire

S35 2XH

FIXED ASSETS

Tangible assets

4

23,125

18,094

CURRENT ASSETS

Stocks

2,117

2,016

Debtors

5

15,239

20,906

Cash at bank

6,346

12,571

23,702

35,493

CREDITORS

Amounts falling due within one year

6

32,240

49,121

NET CURRENT LIABILITIES

(8,538

)

(13,628

)

TOTAL ASSETS LESS CURRENT LIABILITIES

14,587

4,466

PROVISIONS FOR LIABILITIES

7

4,394

3,438

NET ASSETS

10,193

1,028

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

10,192

1,027

SHAREHOLDERS' FUNDS

10,193

1,028

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 August 2026 and were signed on its behalf by:

Mr S Stevens - Director

1.	STATUTORY INFORMATION

South Yorkshire Air Conditioning & Refrigeration Limited is a private company , limited by shares , registered in England and Wales. The company's registered number is 06564621 and registered office address is 24 Olivers way , Brinsworth , Rotherham , South Yorkshire , S60 5UD.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

These financial statements for the year ended 30 April 2017 are the first financial statements that comply with FRS 102 Section 1A small entities. The date of transition is 1 May 2015. The transition to FRS 102 Section 1A small entities has resulted in no changes to the results .

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% Reducing Balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 May 2025

37,596

31,473

4,208

73,277

Additions

10,995

-

-

10,995

At 30 April 2026

48,591

31,473

4,208

84,272

DEPRECIATION

At 1 May 2025

22,087

29,086

4,010

55,183

Charge for year

5,302

597

65

5,964

At 30 April 2026

27,389

29,683

4,075

61,147

NET BOOK VALUE

At 30 April 2026

21,202

1,790

133

23,125

At 30 April 2025

15,509

2,387

198

18,094

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

11,905

18,665

Other debtors

3,334

2,241

15,239

20,906

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

1,749

1,665

Taxation and social security

5,007

9,049

Other creditors

25,484

38,407

32,240

49,121

7.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

4,394

3,438

Deferred

tax

£

Balance at 1 May 2025

3,438

Provided during year

956

Balance at 30 April 2026

4,394