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EUROVENT PURIFYING SYSTEMS UK LIMITED

Registered Number
05827847
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

EUROVENT PURIFYING SYSTEMS UK LIMITED
Company Information
for the year from 1 June 2023 to 31 May 2024

Director

BONE, Scott

Company Secretary

BONE, Maureen

Registered Address

Unit 5, 9th Avenue East
Team Valley
Gateshead
NE11 0EJ

Registered Number

05827847 (England and Wales)
EUROVENT PURIFYING SYSTEMS UK LIMITED
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets349,55155,711
Tangible assets430,48457,234
Investments528,00028,000
108,035140,945
Current assets
Debtors6562,662574,124
Cash at bank and on hand130,476127,604
693,138701,728
Creditors amounts falling due within one year7(423,670)(414,171)
Net current assets (liabilities)269,468287,557
Total assets less current liabilities377,503428,502
Creditors amounts falling due after one year8(10,000)(30,001)
Net assets367,503398,501
Capital and reserves
Called up share capital100100
Share premium(61,000)(61,000)
Profit and loss account428,403459,401
Shareholders' funds367,503398,501
The financial statements were approved and authorised for issue by the Director on 28 February 2025, and are signed on its behalf by:
BONE, Scott
Director
Registered Company No. 05827847
EUROVENT PURIFYING SYSTEMS UK LIMITED
Notes to the Financial Statements
for the year ended 31 May 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account. Goodwill is being written off in equal annual instalments over its estimated economic life of 20 years.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery5
Fixtures and fittings5
Vehicles5
Office Equipment5
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year25
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 June 23125,809125,809
At 31 May 24125,809125,809
Amortisation and impairment
At 01 June 2370,09870,098
Charge for year6,1606,160
At 31 May 2476,25876,258
Net book value
At 31 May 2449,55149,551
At 31 May 2355,71155,711
4.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 June 23135,908280,828-416,736
Additions967-7261,693
At 31 May 24136,875280,828726418,429
Depreciation and impairment
At 01 June 23102,058257,444-359,502
Charge for year4,99923,3846028,443
At 31 May 24107,057280,82860387,945
Net book value
At 31 May 2429,818-66630,484
At 31 May 2333,85023,384-57,234
5.Fixed asset investments

Other investments1

Total

££
Cost or valuation
At 01 June 2328,00028,000
At 31 May 2428,00028,000
Net book value
At 31 May 2428,00028,000
At 31 May 2328,00028,000

Notes

1Other investments other than loans
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables159,956222,428
Amounts owed by associates and joint ventures / participating interests347,225309,976
Other debtors55,4818,453
Prepayments and accrued income-33,267
Total562,662574,124
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables109,903130,047
Bank borrowings and overdrafts11,000-
Amounts owed to related parties53,41853,418
Taxation and social security241,492210,979
Finance lease and HP contracts-12,154
Other creditors6,0565,773
Accrued liabilities and deferred income1,8011,800
Total423,670414,171
8.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts10,00030,001
Total10,00030,001
9.Provisions for liabilities
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.