REGISTERED NUMBER: 05764293 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Agricultural & Plant Air Conditioning

Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

T Bamford

SECRETARY:

REGISTERED OFFICE:

1st Floor Office

190 London Road

Westerham

Kent

TN16 2DJ

REGISTERED NUMBER:

05764293 (England and Wales)

ACCOUNTANTS:

AFS Accountants

1st Floor Office

190 London Road

Westerham

Kent

TN16 2DJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

57,043

70,159

57,043

70,159

CURRENT ASSETS

Debtors

6

17,612

10,448

Cash at bank

2,639

3,946

20,251

14,394

CREDITORS

Amounts falling due within one year

7

77,094

84,353

NET CURRENT LIABILITIES

(56,843

)

(69,959

)

TOTAL ASSETS LESS CURRENT LIABILITIES

200

200

CAPITAL AND RESERVES

Called up share capital

200

200

SHAREHOLDERS' FUNDS

200

200

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 12 November 2025 and were signed by:

T Bamford - Director

1.	STATUTORY INFORMATION

Agricultural & Plant Air Conditioning Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of three years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

60,000

AMORTISATION

At 1 April 2024

and 31 March 2025

60,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

93,532

Additions

1,665

Disposals

(2,846

)

At 31 March 2025

92,351

DEPRECIATION

At 1 April 2024

23,373

Charge for year

13,848

Eliminated on disposal

(1,913

)

At 31 March 2025

35,308

NET BOOK VALUE

At 31 March 2025

57,043

At 31 March 2024

70,159

6.

DEBTORS

31.3.25

31.3.24

£

£

Amounts falling due within one year:

Trade debtors

10,160

2,609

Other debtors

195

582

10,355

3,191

Amounts falling due after more than one year:

Other debtors

7,257

7,257

Aggregate amounts

17,612

10,448

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

1,824

634

Taxation and social security

7,388

(1,475

)

Other creditors

67,882

85,194

77,094

84,353