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Registered Number: 11327777
England and Wales

 

 

 


Unaudited Financial Statements


for the year ended 30 April 2025

for

VENTILATION WAREHOUSE (EUROPE) LTD

Directors A Bullon
B Lomas
T Rooney
Registered Number 11327777
Registered Office Unit 5a & b
Zone 2 Ring Road
Burntwood Business Park, Burntwood
Staffordshire
WS7 3JQ
Accountants Breslins Birmingham Ltd
Chartered Accountants
28 George Street
Birmingham
West Midlands
B3 1QG
1
Statement of directors' responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulation. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the directors are required to :
- select suitable accounting policies and then apply them consistently
- make judgements and accounting estimates that are reasonable and prudent
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:


----------------------------------
T Rooney
Director

Date approved: 12 August 2025
2
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Ventilation Warehouse (Europe) Ltd for the year ended 30 April 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Ventilation Warehouse (Europe) Ltd for the year ended 30 April 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance
This report is made solely to the Board of Directors of Ventilation Warehouse (Europe) Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Ventilation Warehouse (Europe) Ltd and state those matters that we have agreed to state to the Board of Directors of Ventilation Warehouse (Europe) Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ventilation Warehouse (Europe) Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Ventilation Warehouse (Europe) Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Ventilation Warehouse (Europe) Ltd . You consider that Ventilation Warehouse (Europe) Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Ventilation Warehouse (Europe) Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.



....................................................
Breslins Birmingham Ltd
Chartered Accountants
28 George Street
Birmingham
West Midlands
B3 1QG
12 August 2025
3
 
 
Notes
 
2025
£
  2024
£
Turnover 5,306,521    4,685,887 
Cost of sales (3,799,233)   (3,552,948)
Gross profit 1,507,288    1,132,939 
Selling and distribution costs (154,558)   (116,336)
Administrative expenses (637,196)   (578,444)
Operating profit 715,534    438,159 
Interest payable and similar charges (66,228)   (56,231)
Profit/(Loss) on ordinary activities before taxation 649,306    381,928 
Tax on profit on ordinary activities (153,833)   (108,171)
Profit/(Loss) for the financial year 495,473    273,757 
 
4
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 3 251,465    307,480 
251,465    307,480 
Current assets      
Stocks 4 180,406    124,675 
Debtors 5 1,633,189    1,049,281 
Cash at bank and in hand 401,451    108,384 
2,215,046    1,282,340 
Creditors: amount falling due within one year 6 (1,770,637)   (1,057,274)
Net current assets 444,409    225,066 
 
Total assets less current liabilities 695,874    532,546 
Creditors: amount falling due after more than one year 7 (24,436)   (109,873)
Provisions for liabilities 8 (59,868)   (81,221)
Net assets 611,570    341,452 
 

Capital and reserves
     
Called up share capital 9 100    100 
Profit and loss account 611,470    341,352 
Shareholders' funds 611,570    341,452 
 


For the year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 12 August 2025 and were signed on its behalf by:


-------------------------------
T Rooney
Director
5
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 May 2023 100  249,335  249,435 
Profit for the year 273,757  273,757 
Total comprehensive income for the year 273,757  273,757 
Dividends (181,740) (181,740)
Total investments by and distributions to owners (181,740) (181,740)
At 30 April 2024 100  341,352  341,452 
At 01 May 2024 100  341,352  341,452 
Profit for the year 495,473  495,473 
Total comprehensive income for the year 495,473  495,473 
Dividends (225,355) (225,355)
Total investments by and distributions to owners (225,355) (225,355)
At 30 April 2025 100  611,470  611,570 
6
General Information
Ventilation Warehouse (Europe) Ltd is a private company, limited by shares, registered in England and Wales, registration number 11327777, registration address Unit 5a & b, Zone 2 Ring Road, Burntwood Business Park, Burntwood, Staffordshire, WS7 3JQ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Sale of goods
Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
The Company has transferred the significant risks and rewards of ownership to the buyer
The Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
The amount of revenue can be measured reliably;
It is probable that the Company will receive the consideration due under the transaction; and
The costs incurred or to be incurred in respect of the transaction can be measured reliably.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Leasehold Property 10% Straight Line
Plant and Machinery - Warehouse Equipment 10% Straight Line
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings - Office Equipment 25% Straight Line
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 12 (2024 : 12).
3.

Tangible fixed assets

Cost or valuation Leasehold Property   Plant and Machinery - Warehouse Equipment   Motor Vehicles   Fixtures & Fittings - Office Equipment   Total
  £   £   £   £   £
At 01 May 2024 22,885    24,213    448,452    20,502    516,052 
Additions   324    36,000    859    37,183 
Disposals     (29,750)     (29,750)
At 30 April 2025 22,885    24,537    454,702    21,361    523,485 
Depreciation
At 01 May 2024 5,482    8,360    184,249    10,481    208,572 
Charge for year 2,289    2,442    71,738    5,173    81,642 
On disposals     (18,194)     (18,194)
At 30 April 2025 7,771    10,802    237,793    15,654    272,020 
Net book values
Closing balance as at 30 April 2025 15,114    13,735    216,909    5,707    251,465 
Opening balance as at 01 May 2024 17,403    15,853    264,203    10,021    307,480 


4.

Stocks

2025
£
  2024
£
Stocks 180,406    124,675 
180,406    124,675 

5.

Debtors: amounts falling due within one year

2025
£
  2024
£
Trade Debtors 1,305,409    1,011,647 
Amount Owed by Group Undertakings 301,000    10,000 
Prepayments & Accrued Income 26,780    15,850 
Directors current accounts   11,784 
1,633,189    1,049,281 

6.

Creditors: amount falling due within one year

2025
£
  2024
£
Trade Creditors 882,883    360,573 
Bank Loans & Overdrafts 473,816    258,264 
Corporation Tax 175,184    115,348 
PAYE & Social Security 6,519    3,415 
Accrued Expenses 134,071    204,763 
Other Creditors 947    4,138 
Obligations under HP/Financial Leases 24,690    37,800 
Pensions Payable 1,212   
Directors current accounts 1,563   
VAT 69,752    72,973 
1,770,637    1,057,274 

7.

Creditors: amount falling due after more than one year

2025
£
  2024
£
Bank Loans & Overdrafts 6,148    15,194 
Obligations Under HP/Financial Leases 18,288    94,679 
24,436    109,873 

8.

Provisions for liabilities

2025
£
  2024
£
Deferred Tax 59,868    81,221 
59,868    81,221 

9.

Share Capital

Allotted, called up and fully paid
2025
£
  2024
£
100 Ordinary shares of £1.00 each 100    100 
100    100 

7