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REGISTERED NUMBER: 13956353 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

Lowman Ventilation Systems Ltd

Lowman Ventilation Systems Ltd (Registered number: 13956353)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Lowman Ventilation Systems Ltd

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTOR: M J Lowman





REGISTERED OFFICE: Sherwood House
41 Queens Road
Farnborough
Hants
GU14 6JP





REGISTERED NUMBER: 13956353 (England and Wales)





ACCOUNTANTS: Jones & Co
Sherwood House
41 Queens Road
Farnborough
Hants
GU14 6JP

Lowman Ventilation Systems Ltd (Registered number: 13956353)

BALANCE SHEET
31 MARCH 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 665 299

CURRENT ASSETS
Debtors 5 22,539 6,235
Cash at bank 38,041 56,845
60,580 63,080
CREDITORS
Amounts falling due within one year 6 23,653 46,692
NET CURRENT ASSETS 36,927 16,388
TOTAL ASSETS LESS CURRENT
LIABILITIES

37,592

16,687

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 37,492 16,587
37,592 16,687

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 29 May 2025 and were signed by:





M J Lowman - Director


Lowman Ventilation Systems Ltd (Registered number: 13956353)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Lowman Ventilation Systems 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 represents invoiced sale of goods and services net of value added tax, and is recognised on completion of the service provided.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance

Taxation
Taxation for the year comprises current tax recognised as the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is not recognised in respect of any timing differences that have originated but not reversed at the balance sheet date since the amount is not considered to be material.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 April 2024 468
Additions 532
At 31 March 2025 1,000
DEPRECIATION
At 1 April 2024 169
Charge for year 166
At 31 March 2025 335
NET BOOK VALUE
At 31 March 2025 665
At 31 March 2024 299

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 22,330 6,070
Other debtors 209 165
22,539 6,235

Lowman Ventilation Systems Ltd (Registered number: 13956353)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade creditors - 335
Taxation and social security 19,455 14,788
Other creditors 4,198 31,569
23,653 46,692