REGISTERED NUMBER: 08504143 (England and Wales)

Financial Statements

for the Year Ended 30th April 2025

for

HALO VENTILATION SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A S Shambrook

L E Chambers

REGISTERED OFFICE:

1 Tower House

Tower Centre

Hoddesdon

Hertfordshire

EN11 8UR

REGISTERED NUMBER:

08504143 (England and Wales)

ACCOUNTANTS:

Attenboroughs (Accountants) Limited

Chartered Certified Accountants

1 Tower House

Tower Centre

Hoddesdon

Hertfordshire

EN11 8UR

BANKERS:

Barclays Bank

78 Turners Hill

Cheshunt

Hertfordshire

EN8 9BW

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

10,429

13,904

10,429

13,904

CURRENT ASSETS

Stocks

6

300

300

Debtors

7

38,177

25,641

Cash at bank

26,851

96,564

65,328

122,505

CREDITORS

Amounts falling due within one year

8

65,150

117,699

NET CURRENT ASSETS

178

4,806

TOTAL ASSETS LESS CURRENT LIABILITIES

10,607

18,710

CREDITORS

Amounts falling due after more than one year

9

(834

)

(10,834

)

PROVISIONS FOR LIABILITIES

(2,607

)

(3,476

)

NET ASSETS

7,166

4,400

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

7,066

4,300

SHAREHOLDERS' FUNDS

7,166

4,400

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 1st December 2025 and were signed on its behalf by:

A S Shambrook - Director

1.	STATUTORY INFORMATION

HALO VENTILATION SERVICES LIMITED 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of four years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at 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 recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st May 2024

and 30th April 2025

10,000

AMORTISATION

At 1st May 2024

and 30th April 2025

10,000

NET BOOK VALUE

At 30th April 2025

-

At 30th April 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1st May 2024

and 30th April 2025

2,350

21,990

3,039

27,379

DEPRECIATION

At 1st May 2024

2,217

9,621

1,637

13,475

Charge for year

33

3,092

350

3,475

At 30th April 2025

2,250

12,713

1,987

16,950

NET BOOK VALUE

At 30th April 2025

100

9,277

1,052

10,429

At 30th April 2024

133

12,369

1,402

13,904

6.

STOCKS

30/4/25

30/4/24

£

£

Stocks

300

300

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/25

30/4/24

£

£

Trade debtors

22,070

11,387

Social security and other taxes

1,617

-

VAT

12,868

12,705

Prepayments

1,622

1,549

38,177

25,641

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/25

30/4/24

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

28,324

62,926

Tax

17,687

17,445

Social security and other taxes

-

2,135

Other creditors

1,326

2,961

Directors' current accounts

5,886

20,394

Accrued expenses

1,927

1,838

65,150

117,699

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/4/25

30/4/24

£

£

Bank loans - 1-2 years

834

10,000

Bank loans - 2-5 years

-

834

834

10,834

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30/4/25

30/4/24

value:

£

£

100

Ordinary

£1

100

100

11.	ULTIMATE CONTROLLING PARTY

The company is under the control of both its Directors.