Registration number: 14638355

All Counties HVAC Limited

Contents

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

All Counties HVAC Limited

Company Information

Directors

A McDonagh A Ball

Registered office

Level 3 207 Regent Street London W1B 3HH

Accountants

Ardmore Accountancy Limited Chartered Certified AccountantsSuite 2 Jupiter Business Suites 30a Packhorse Road Gerrards Cross Buckinghamshire SL9 7DA

All Counties HVAC Limited

(Registration number: 14638355)
Balance Sheet as at 31 May 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	179,785	40,618
Current assets
Stocks	6	7,500	6,500
Debtors	7	298,069	126,320
Cash at bank and in hand		236,364	90,810
		541,933	223,630
Creditors: Amounts falling due within one year	8	(269,157)	(160,754)
Net current assets		272,776	62,876
Total assets less current liabilities		452,561	103,494
Provisions for liabilities		(45,000)	(8,000)
Net assets		407,561	95,494
Capital and reserves
Called up share capital		100	100
Retained earnings		407,461	95,394
Shareholders' funds		407,561	95,494

For the financial period ending 31 May 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 period 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 3 November 2026 and signed on its behalf by:
 

A Ball Director

All Counties HVAC Limited

Notes to the Unaudited Financial Statements for the period from 1 March 2025 to 31 May 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:
Level 3 207 Regent Street
London
W1B 3HH

These financial statements were authorised for issue by the Board on 3 November 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.

Going concern

The financial statements have been prepared on a going concern basis, with management having given due consideration to the company’s ability to continue as a going concern for at least the next twelve months.

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.

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.

All Counties HVAC Limited

Notes to the Unaudited Financial Statements for the period from 1 March 2025 to 31 May 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:

Depreciation method and rate for tangible assets
Asset class	Depreciation method and rate
Plant and machinery	25% straight line basis
Motor vehicles	25% straight line basis
Office equipment	25% straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised at the transaction price, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised at the transaction price.

Share capital

Ordinary shares are classified as equity.

All Counties HVAC Limited

Notes to the Unaudited Financial Statements for the period from 1 March 2025 to 31 May 2026

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.

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 period, was 18 (2025 - 16).

4

Taxation

Tax charged/(credited) in the profit and loss account

	2026 £	2025 £
Current taxation
UK corporation tax	72,100	16,500
UK corporation tax adjustment to prior periods	-	21
	72,100	16,521
Deferred taxation
Arising from origination and reversal of timing differences	37,000	8,000
Tax expense in the income statement	109,100	24,521

All Counties HVAC Limited

Notes to the Unaudited Financial Statements for the period from 1 March 2025 to 31 May 2026

5	Tangible assets

	Plant and machinery £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 March 2025	15,958	4,645	38,298	58,901
Additions	-	4,246	174,372	178,618
Disposals	-	-	(25,498)	(25,498)
At 31 May 2026	15,958	8,891	187,172	212,021
Depreciation
At 1 March 2025	3,990	1,152	13,141	18,283
Charge for the period	4,987	2,245	16,845	24,077
Eliminated on disposal	-	-	(10,124)	(10,124)
At 31 May 2026	8,977	3,397	19,862	32,236
Carrying amount
At 31 May 2026	6,981	5,494	167,310	179,785
At 28 February 2025	11,968	3,493	25,157	40,618

6

Stocks

	2026 £	2025 £
Other inventories	7,500	6,500

7

Debtors

Current	2026 £	2025 £
Trade debtors	290,965	125,320
Prepayments	229	-
Other debtors	6,875	1,000
	298,069	126,320

All Counties HVAC Limited

Notes to the Unaudited Financial Statements for the period from 1 March 2025 to 31 May 2026

8

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	10,970	16,983
Taxation and social security	238,976	101,890
Accruals and deferred income	9,840	9,540
Other creditors	9,371	32,341
	269,157	160,754

9	Provisions for liabilities

	Deferred tax £	Total £
At 1 March 2025	8,000	8,000
Increase (decrease) in existing provisions	37,000	37,000
At 31 May 2026	45,000	45,000

10	Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

	2026 £	2025 £
Not later than one year	-	3,000

The amount of non-cancellable operating lease payments recognised as an expense during the period was £17,840 (2025 - £12,000).