Filter Fit Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of Filter Fit Limited for the year ended 31 March 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Filter Fit Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Filter Fit Limited , as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Filter Fit Limited and state those matters that we have agreed to state to the directors of Filter Fit Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Filter Fit Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Filter Fit Limited 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 or loss of Filter Fit Limited . You consider that Filter Fit Limited 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 Filter Fit Limited . 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 financial statements.

Signed

4 December 2025

Raven Accounting (West Midlands) Limited

Chartered Certified Accountants

9-11 Stratford Road

Shirley

Solihull

B90 3LU

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Filter Fit Limited

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: 02336505

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		35,056		20,068

			35,056		20,068
CURRENT ASSETS
Stocks	5	9,295		9,662
Debtors	6	101,800		85,764
Cash at bank and in hand		52,289		155,948

		163,384		251,374
Creditors: Amounts Falling Due Within One Year	7	(124,820 )		(149,449 )

NET CURRENT ASSETS (LIABILITIES)			38,564		101,925

TOTAL ASSETS LESS CURRENT LIABILITIES			73,620		121,993

Creditors: Amounts Falling Due After More Than One Year	8		(1,667 )		(11,667 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(8,764 )		(4,793 )

NET ASSETS			63,189		105,533

CAPITAL AND RESERVES
Called up share capital	11		100		100
Profit and Loss Account			63,089		105,433

SHAREHOLDERS' FUNDS			63,189		105,533

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Filter Fit Limited

Balance Sheet (continued)

As At 31 March 2025

For the year 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.

The financial statements were approved by the board of directors on 4 December 2025 and were signed on its behalf by:

Ms L Garfield Director	Mr D S Hicks Director
4 December 2025

The notes on pages 4 to 6 form part of these financial statements.

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Filter Fit Limited

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

Filter Fit Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02336505 . The registered office is 9-11 Stratford Road, Shirley, Solihull, B90 3LU.

The presentation currency of the financial statements is the Pound Sterling (£).

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. 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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% on reducing balance
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	10% on cost
Computer Equipment	20% on cost

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. 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.

Deferred tax is recognised on timing 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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, 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.

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Filter Fit Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	3,080	30,588	780	3,087	37,535
Additions	-	32,395	-	-	32,395
Disposals	-	(28,170 )	-	-	(28,170 )

As at 31 March 2025	3,080	34,813	780	3,087	41,760

Depreciation
As at 1 April 2024	1,573	14,153	780	961	17,467
Provided during the period	302	714	-	545	1,561
Disposals	-	(12,324 )	-	-	(12,324 )

As at 31 March 2025	1,875	2,543	780	1,506	6,704

Net Book Value
As at 31 March 2025	1,205	32,270	-	1,581	35,056

As at 1 April 2024	1,507	16,435	-	2,126	20,068

5. Stocks

	2025	2024
	£	£
Stock	9,295	9,662

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	86,829	80,981
Other debtors	14,971	4,783

	101,800	85,764

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	51,299	57,702
Bank loans and overdrafts	10,000	10,000
Other creditors	61,033	55,973
Taxation and social security	2,488	25,774

	124,820	149,449

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Filter Fit Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	1,667	11,667

9. Secured Creditors

A director of the company has provided personal security for any bank overdraft that may exist from time to time up to a limit of £5,000.

10. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 April 2024	4,793	4,793
Deferred taxation	3,971	3,971

Balance at 31 March 2025	8,764	8,764

11. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1 each	100	100

12. Related Party Transactions

During the year, total dividends of £43,520 (2024: £47,420) were paid to the directors.

The directors have also provided interest free loans to the company which are unsecured and repayable on demand. The amounts outstanding at 31 March 2025 were £3,548 (2024: £646).

During the period, a loan was advanced to AES Environmental JV Ltd, a company of which the directors collectively hold 50% of its share capital. The balance outstanding at 31 March 2025 was £5,000. The loan is unsecured, interest-free, and repayable on demand.

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