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Registrar

Registration number: 12106845

Ventilation Hygiene Consulting Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 July 2024

 

Ventilation Hygiene Consulting Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 7

 

Ventilation Hygiene Consulting Limited

Company Information

Directors

S Dackombe

A R Dackombe

Registered office

3 Warners Mill
Silks Way
Braintree
Essex
CM7 3GB

Bankers

Lloyds TSB
2-4 Bank Street
Braintree
Essex
CM7 1UN

Accountants

Lambert Chapman LLP
Chartered accountants
3 Warners Mill
Silks Way
Braintree
Essex
CM7 3GB

 

Ventilation Hygiene Consulting Limited

(Registration number: 12106845)
Balance Sheet as at 31 July 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

16,759

32,498

Investments

5

52

52

 

16,811

32,550

Current assets

 

Debtors

6

128,713

148,964

Cash at bank and in hand

 

64,353

158,009

 

193,066

306,973

Creditors: Amounts falling due within one year

7

(14,696)

(92,686)

Net current assets

 

178,370

214,287

Total assets less current liabilities

 

195,181

246,837

Provisions for liabilities

13,201

100

Net assets

 

208,382

246,937

Capital and reserves

 

Called up share capital

8

100

100

Retained earnings

208,282

246,837

Shareholders' funds

 

208,382

246,937

For the financial year ended 31 July 2024 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 year 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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.

 

Ventilation Hygiene Consulting Limited

(Registration number: 12106845)
Balance Sheet as at 31 July 2024

Approved and authorised by the Board on 20 March 2025 and signed on its behalf by:
 

S Dackombe
Director

 

Ventilation Hygiene Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

1

General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is: 3 Warners Mill, Silks Way, Braintree, Essex, CM7 3GB.

The principal place of business is: 21 Ashwell Road, Guilden Morden, Royston, Hertfordshire, SG8 0JX.

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.

These financial statements are presented in Sterling (£), which is the company's functional currency.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of specialist cleaning solution services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when:
- the amount of revenue can be reliably measured;
- it is probable that future economic benefits will flow to the entity;
- and specific criteria have been met for each of the company's activities.

Tax

Current Tax is recognised in the profit and loss account, 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 on temporary material differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation.

Depreciation

Depreciation is charged so as to write off the cost or valuation of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Motor vehicles

33.33% straight line method

 

Ventilation Hygiene Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

Office equipment

33.33% straight line method

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

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.

Share capital

Ordinary shares are classified as equity.

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 year, was 2 (2023 - 5).

 

Ventilation Hygiene Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

4

Tangible assets

Office equipment
 £

Motor vehicles
 £

Total
£

Cost or valuation

At 1 August 2023

2,227

61,542

63,769

At 31 July 2024

2,227

61,542

63,769

Depreciation

At 1 August 2023

280

30,991

31,271

Charge for the year

743

14,996

15,739

At 31 July 2024

1,023

45,987

47,010

Carrying amount

At 31 July 2024

1,204

15,555

16,759

At 31 July 2023

1,947

30,551

32,498

5

Investments

2024
£

2023
£

Investments in subsidiaries

52

52

Subsidiaries

£

Cost or valuation

At 1 August 2023

52

Provision

Carrying amount

At 31 July 2024

52

At 31 July 2023

52

 

Ventilation Hygiene Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

6

Debtors

Note

2024
£

2023
£

Trade debtors

 

63,900

187,282

Other debtors

 

9,046

(48,458)

Amounts owed by group undertakings and undertakings in which the company has a participating interest

 

45,953

10,140

Directors loan

9

8,780

-

Prepayments

 

1,034

-

 

128,713

148,964

7

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Trade creditors

12,977

68,386

Taxation and social security

-

21,145

Accruals and deferred income

1,210

1,980

Other creditors

509

1,175

14,696

92,686

8

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary of £1 each

100

100

100

100

       

9

Related party transactions

Transactions with directors

2024

At 1 August 2023
£

Advances to director
£

Repayments by director
£

At 31 July 2024
£

Directors Loan

(94)

9,498

(624)

8,780