Company registration number 04275641 (England and Wales)
VENTILAIRE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
VENTILAIRE LIMITED
COMPANY INFORMATION
Directors
Mr L J Murton
Mr C P Edward
(Appointed 1 September 2025)
Mr R J Murton
(Appointed 1 September 2025)
Secretary
Mrs T Murton
Company number
04275641
Registered office
6 Vincent Road
Sittingbourne
Kent
United Kingdom
ME10 3DD
Accountants
Xeinadin South East Limited
12 Conqueror Court
Sittingbourne
Kent
United Kingdom
ME10 5BH
VENTILAIRE LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
VENTILAIRE LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
66,547
53,655
Current assets
Stocks
5,200
5,000
Debtors
4
154,712
113,305
Cash at bank and in hand
246,171
284,997
406,083
403,302
Creditors: amounts falling due within one year
5
(132,942)
(170,268)
Net current assets
273,141
233,034
Total assets less current liabilities
339,688
286,689
Provisions for liabilities
(16,637)
(13,414)
Net assets
323,051
273,275
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
322,951
273,175
Total equity
323,051
273,275

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 9 December 2025 and are signed on its behalf by:
Mr L J Murton
Director
Company registration number 04275641 (England and Wales)
VENTILAIRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

Ventilaire Limited is a private company limited by shares incorporated in England and Wales. The registered office is 6 Vincent Road, Sittingbourne, Kent, United Kingdom, ME10 3DD.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents sales relating to the design, supply, fitting and maintenance of heating and ventilation systems, excluding Value Added Tax.

A sale is recognised when the company obtains the right to consideration which is at the point of commencing work on each contract.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
10% on cost
Fixtures and fittings
25% on reducing balance
Computers
25% on reducing balance
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Inventories have been valued at the lower of the cost and estimated selling price less costs to sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacture/completion.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

VENTILAIRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.7
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.8
Retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
8
8
VENTILAIRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 4 -
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 September 2024
5,337
4,915
7,472
99,825
117,549
Additions
829
575
2,332
26,613
30,349
Disposals
-
0
(530)
(1,649)
(28,980)
(31,159)
At 31 August 2025
6,166
4,960
8,155
97,458
116,739
Depreciation and impairment
At 1 September 2024
3,735
3,533
2,291
54,335
63,894
Depreciation charged in the year
541
382
1,760
13,381
16,064
Eliminated in respect of disposals
-
0
(477)
(1,374)
(27,915)
(29,766)
At 31 August 2025
4,276
3,438
2,677
39,801
50,192
Carrying amount
At 31 August 2025
1,890
1,522
5,478
57,657
66,547
At 31 August 2024
1,602
1,382
5,181
45,490
53,655
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
147,436
91,428
Other debtors
7,276
21,877
154,712
113,305
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
19,129
31,660
Taxation and social security
43,745
49,749
Other creditors
70,068
88,859
132,942
170,268
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