City Ventilation Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 14862241

		31 March 2025		31 May 2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	27,368		100
Cash at bank and in hand		10,734		-

		38,102		100
Creditors: Amounts Falling Due Within One Year	5	(43,348 )		-

NET CURRENT ASSETS (LIABILITIES)			(5,246 )		100

TOTAL ASSETS LESS CURRENT LIABILITIES			(5,246 )		100

NET (LIABILITIES)/ASSETS			(5,246 )		100

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			(5,346 )		-

SHAREHOLDERS' FUNDS			(5,246)		100

For the period ending 31 March 2025 the company was entitled to exemption from audit 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.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Thomas Egan Director	Mr James Kitchen Director
10 September 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

City Ventilation Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14862241 . The registered office is 4 Gamma House Culpeper Close, Medway City Estate, Rochester, ME2 4HU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. The directors have pledged their ongoing financial support.

2.3. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover 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.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 3 (2024: 2)

4. Debtors

	31 March 2025	31 May 2024
	£	£
Due within one year
Trade debtors	24,550	-
Other debtors	2,818	100

	27,368	100

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City Ventilation Ltd

Notes to the Financial Statements (continued)

For the Period 1 June 2024 to 31 March 2025

5. Creditors: Amounts Falling Due Within One Year

	31 March 2025	31 May 2024
	£	£
Trade creditors	27,386	-
Amounts owed to participating interests	15,500	-
Taxation and social security	462	-

	43,348	-

6. Share Capital

	31 March 2025	31 May 2024
	£	£
Allotted, Called up and fully paid	100	100

7. Related Party Transactions

At the year end the company owed £7,500 to it's parent company and £8,000 to a company under common control.

8. Ultimate Controlling Party

The company's ultimate controlling party is Mr T Egan and Mr J Kitchen by virtue of their equal ownership of 100% of the issued share capital in the holding company.

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