2004 Air Conditioner Compressor

I am trying to help a friend with this son's 2004 civic Coupe, The AC compressor will not engage, nor do the condenser fans. I have tried to check the fuses and relays but the owners manual doesn't identify the relays at all, Does anyone have any ideas. I tried jumping the low pressure switch at the Accumulator.but that didn't make a difference. Any ideas?

Spit