PORVAIR FILTRATION LIMITED

Company Registration Number:
03115555 (England and Wales)

Unaudited abridged accounts for the year ended 30 November 2024

Period of accounts

Start date: 01 December 2023

End date: 30 November 2024

PORVAIR FILTRATION LIMITED

Contents of the Financial Statements

for the Period Ended 30 November 2024

Balance sheet
Notes

PORVAIR FILTRATION LIMITED

Balance sheet

As at 30 November 2024


Notes

2024

2023


£

£
Fixed assets
Investments: 3 23,997,000 23,997,000
Total fixed assets: 23,997,000 23,997,000
Current assets
Total assets less current liabilities: 23,997,000 23,997,000
Creditors: amounts falling due after more than one year: 4 (4,008,000) (4,008,000)
Total net assets (liabilities): 19,989,000 19,989,000
Capital and reserves
Called up share capital: 37,000 37,000
Other reserves: 14,698,000 14,698,000
Profit and loss account: 5,254,000 5,254,000
Shareholders funds: 19,989,000 19,989,000

The notes form part of these financial statements

PORVAIR FILTRATION LIMITED

Balance sheet statements

For the year ending 30 November 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 22 August 2025
and signed on behalf of the board by:

Name: James Mills
Status: Director

The notes form part of these financial statements

PORVAIR FILTRATION LIMITED

Notes to the Financial Statements

for the Period Ended 30 November 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

Other accounting policies

Investments Investments are stated at cost less provision for permanent diminution in value. Consolidation These financial statements present information about the Company as an individual undertaking and not about its Group. The Company is a wholly-owned subsidiary of Porvair plc and is included in the consolidated financial statements of Porvair plc, a company incorporated in England and Wales, which are publicly available. Consequently, the Company has taken advantage of the exemption from preparing consolidated financial statements under the terms of section 400 of the Companies Act 2006. Taxation Deferred tax is the tax expected to be payable or recoverable on differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit, and is accounted for using the balance sheet liability method. Deferred tax liabilities are generally recognised for all taxable temporary differences and deferred tax assets are recognised to the extent that it is probable that taxable profits will be available against which deductible temporary differences can be utilised. Such assets and liabilities are not recognised if the temporary difference arises from goodwill or from the initial recognition (other than a business combination) of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit. Deferred tax is calculated at the tax rates which have been enacted or substantively enacted by the balance sheet date and are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is recognised in the income statement, except when it relates to items recognised directly to other comprehensive income or directly to equity. In this case, the deferred tax is also recognised in other comprehensive income or directly in equity, respectively.

PORVAIR FILTRATION LIMITED

Notes to the Financial Statements

for the Period Ended 30 November 2024

2. Employees

2024 2023
Average number of employees during the period 0 0

PORVAIR FILTRATION LIMITED

Notes to the Financial Statements

for the Period Ended 30 November 2024

3. Fixed investments

Shares in subsidiary undertakings Cost at 30 November 2023 and 30 November 2024 £23,997,000 Porvair Sciences Limited - Design and manufacture of filter based disposables and instrumentation for use in the biotechnology market - England and Wales - 100% ordinary shares and voting rights. Porvair Filtration Group Limited - Sale and manufacture of porous metal and plastic materials, specialist filtration and microfiltration products and filters - England and Wales - 100% ordinary shares and voting rights. Microfiltrex Limited - Dormant - England and Wales - 100% ordinary shares and voting rights.

PORVAIR FILTRATION LIMITED

Notes to the Financial Statements

for the Period Ended 30 November 2024

4. Creditors: amounts falling due after more than one year note

Amounts owed to group undertakings at 30 November 2024: £4,008,000 (2023: £4,008,000). The amounts owed to group undertakings relate to a loan balance with the parent company, Porvair plc, which is unsecured, interest free and has no fixed terms for repayment. The parent undertaking has confirmed that it will not seek repayment of these borrowings for a period of at least 12 months from the date of signing these financial statements

PORVAIR FILTRATION LIMITED

Notes to the Financial Statements

for the Period Ended 30 November 2024

5. Related party transactions

The Company has taken advantage of the exemption in FRS 101 - Reduced Disclosure Framework not to disclose transactions with wholly owned subsidiaries of the Porvair plc group.