REGISTERED NUMBER:
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AAC AIR CONDITIONING & |
REFRIGERATION LTD |
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ABBREVIATED UNAUDITED ACCOUNTS |
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FOR THE YEAR ENDED 30 NOVEMBER 2016 |
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REGISTERED NUMBER:
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AAC AIR CONDITIONING & |
REFRIGERATION LTD |
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ABBREVIATED UNAUDITED ACCOUNTS |
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FOR THE YEAR ENDED 30 NOVEMBER 2016 |
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AAC AIR CONDITIONING & |
REFRIGERATION LTD (REGISTERED NUMBER: 03878661) |
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CONTENTS OF THE ABBREVIATED ACCOUNTS |
FOR THE YEAR ENDED 30 NOVEMBER 2016 |
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Page |
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Company Information | 1 |
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Abbreviated Balance Sheet | 2 | to | 3 |
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Notes to the Abbreviated Accounts | 4 | to | 6 |
AAC AIR CONDITIONING & |
REFRIGERATION LTD |
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COMPANY INFORMATION |
FOR THE YEAR ENDED 30 NOVEMBER 2016 |
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DIRECTORS: |
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SECRETARY: |
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REGISTERED OFFICE: |
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REGISTERED NUMBER: |
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ACCOUNTANTS: |
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Chartered Accountants |
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AAC AIR CONDITIONING & |
REFRIGERATION LTD (REGISTERED NUMBER: 03878661) |
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ABBREVIATED BALANCE SHEET |
30 NOVEMBER 2016 |
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2016 | 2015 |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Intangible assets | 2 |
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Tangible assets | 3 |
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CURRENT ASSETS |
Stocks |
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Debtors |
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Cash at bank |
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CREDITORS |
Amounts falling due within one year | 4 |
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NET CURRENT LIABILITIES | ( |
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TOTAL ASSETS LESS CURRENT
LIABILITIES |
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CREDITORS |
Amounts falling due after more than one
year |
4 |
( |
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( |
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PROVISIONS FOR LIABILITIES | ( |
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NET ASSETS |
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CAPITAL AND RESERVES |
Called up share capital | 5 |
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Profit and loss account |
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SHAREHOLDERS' FUNDS |
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AAC AIR CONDITIONING & |
REFRIGERATION LTD (REGISTERED NUMBER: 03878661) |
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ABBREVIATED BALANCE SHEET - continued |
30 NOVEMBER 2016 |
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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. |
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The financial statements were approved by the Board of Directors on
by: |
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AAC AIR CONDITIONING & |
REFRIGERATION LTD (REGISTERED NUMBER: 03878661) |
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NOTES TO THE ABBREVIATED ACCOUNTS |
FOR THE YEAR ENDED 30 NOVEMBER 2016 |
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1. | ACCOUNTING POLICIES |
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Accounting convention |
The financial statements have been prepared under the historical cost convention and in accordance with the |
Financial Reporting Standard for Smaller Entities (effective January 2015). |
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Turnover |
Turnover represents net invoiced sales of goods, excluding value added tax. |
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Goodwill |
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Tangible fixed assets |
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Freehold property | - |
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Plant and machinery | - |
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Fixtures and fittings | - |
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Motor vehicles | - |
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Computer equipment | - |
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Stocks |
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance |
for obsolete and slow moving items. |
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Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads. |
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Deferred tax |
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance |
sheet date. |
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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. |
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The interest element of these obligations is charged to the profit and loss account over the relevant period. The |
capital element of the future payments is treated as a liability. |
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Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the |
period of the lease. |
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Pension costs and other post-retirement benefits |
The company operates a defined contribution pension scheme. Contributions payable to the company's pension |
scheme are charged to the profit and loss account in the period to which they relate. |
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Financial instruments |
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, |
as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that |
evidences a residual interest in the assets of the company after deducting all of its liabilities. |
AAC AIR CONDITIONING & |
REFRIGERATION LTD (REGISTERED NUMBER: 03878661) |
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NOTES TO THE ABBREVIATED ACCOUNTS - continued |
FOR THE YEAR ENDED 30 NOVEMBER 2016 |
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2. | INTANGIBLE FIXED ASSETS |
Total |
£ |
COST |
At 1 December 2015 |
and 30 November 2016 |
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AMORTISATION |
At 1 December 2015 |
and 30 November 2016 |
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NET BOOK VALUE |
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At 30 November 2016 |
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At 30 November 2015 |
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3. | TANGIBLE FIXED ASSETS |
Total |
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COST |
At 1 December 2015 |
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Additions |
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At 30 November 2016 |
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DEPRECIATION |
At 1 December 2015 |
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Charge for year |
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At 30 November 2016 |
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NET BOOK VALUE |
At 30 November 2016 |
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At 30 November 2015 |
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4. | CREDITORS |
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Creditors include an amount of £
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They also include the following debts falling due in more than five years: |
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2016 | 2015 |
£ | £ |
Repayable by instalments | 7,836 | 16,653 |
AAC AIR CONDITIONING & |
REFRIGERATION LTD (REGISTERED NUMBER: 03878661) |
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NOTES TO THE ABBREVIATED ACCOUNTS - continued |
FOR THE YEAR ENDED 30 NOVEMBER 2016 |
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5. | CALLED UP SHARE CAPITAL |
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Allotted, issued and fully paid: |
Number: | Class: | Nominal | 2016 | 2015 |
value: | £ | £ |
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Ordinary | £1 |
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Ordinary B | £1 |
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200 | 200 |