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Company Registration No. 13521880 (England and Wales)
S W Ventilation Ltd Unaudited accounts for the year ended 31 March 2025
S W Ventilation Ltd Unaudited accounts Contents
Page
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S W Ventilation Ltd Company Information for the year ended 31 March 2025
Director
Stephen Webb
Company Number
13521880 (England and Wales)
Registered Office
71 Woodland Avenue Wolverhampton WV6 8ND
Accountants
Nellys Accountants Ltd 71 Woodland Avenue Tettenhall Wood Wolverhampton West Midlands WV6 8ND
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S W Ventilation Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
10,382 
11,652 
Current assets
Debtors
53,099 
29,287 
Cash at bank and in hand
31,588 
3,352 
84,687 
32,639 
Creditors: amounts falling due within one year
(31,992)
(16,068)
Net current assets
52,695 
16,571 
Total assets less current liabilities
63,077 
28,223 
Provisions for liabilities
Deferred tax
(2,261)
(2,214)
Net assets
60,816 
26,009 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
60,716 
25,909 
Shareholders' funds
60,816 
26,009 
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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 December 2025 and were signed on its behalf by
Stephen Webb Director Company Registration No. 13521880
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S W Ventilation Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
S W Ventilation Ltd is a private company, limited by shares, registered in England and Wales, registration number 13521880. The registered office is 71 Woodland Avenue, Wolverhampton, WV6 8ND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling and are rounded to the nearest pound.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33% reducing balance
Motor vehicles
25% reducing balance
Computer equipment
25% reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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S W Ventilation Ltd Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
1,894 
18,742 
720 
21,356 
Additions
- 
- 
2,277 
2,277 
At 31 March 2025
1,894 
18,742 
2,997 
23,633 
Depreciation
At 1 April 2024
1,122 
8,199 
383 
9,704 
Charge for the year
257 
2,636 
654 
3,547 
At 31 March 2025
1,379 
10,835 
1,037 
13,251 
Net book value
At 31 March 2025
515 
7,907 
1,960 
10,382 
At 31 March 2024
772 
10,543 
337 
11,652 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
1,002 
902 
Trade debtors
16,512 
8,914 
Accrued income and prepayments
401 
321 
Other debtors
35,184 
19,150 
53,099 
29,287 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
5,351 
- 
Taxes and social security
22,993 
6,486 
Other creditors
2,037 
- 
Loans from directors
1,321 
9,307 
Accruals
290 
275 
31,992 
16,068 
7
Deferred taxation
2025 
2024 
£ 
£ 
Accelerated capital allowances
2,261 
2,214 
2025 
2024 
£ 
£ 
Provision at start of year
2,214 
2,976 
Charged/(credited) to the profit and loss account
47 
(762)
Provision at end of year
2,261 
2,214 
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S W Ventilation Ltd Notes to the Accounts for the year ended 31 March 2025
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Average number of employees
During the year the average number of employees was 2 (2024: 1).
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