All Ventilation & Extraction Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08017310 (England and Wales)

Unaudited Financial Statements for the Year Ended 30th April 2025

for

All Ventilation & Extraction Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr J Taylor

REGISTERED OFFICE:

Station View House

41 Brunswick Road

Shoreham By Sea

West Sussex

BN43 5WA

REGISTERED NUMBER:

08017310 (England and Wales)

ACCOUNTANTS:

Cloud Concepts Accounting Ltd

Station View House

41 Brunswick Road

Shoreham By Sea

West Sussex

BN43 5WA

FIXED ASSETS

Tangible assets

4

17,016

19,464

CURRENT ASSETS

Stocks

3,150

Debtors

5

520,254

365,063

Cash at bank

127,365

49,334

650,769

417,547

CREDITORS

Amounts falling due within one year

6

(222,259

)

(137,104

)

NET CURRENT ASSETS

428,510

280,443

TOTAL ASSETS LESS CURRENT
LIABILITIES

445,526

299,907

CREDITORS

Amounts falling due after more than one
year

7

(834

)

(10,834

)

PROVISIONS FOR LIABILITIES

8

(2,952

)

(3,482

)

NET ASSETS

441,740

285,591

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

441,739

285,590

441,740

285,591

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 director acknowledges his 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 director and authorised for issue on 15th January 2026 and were signed by:

Mr J Taylor - Director

1.	STATUTORY INFORMATION

All Ventilation & Extraction 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.

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 etc

-

33% on cost and 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.

Pension costs and other post-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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st May 2024

65,244

Additions

3,799

At 30th April 2025

69,043

DEPRECIATION

At 1st May 2024

45,780

Charge for year

6,247

At 30th April 2025

52,027

NET BOOK VALUE

At 30th April 2025

17,016

At 30th April 2024

19,464

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

109,169

66,389

Amounts owed by group undertakings

408,713

288,313

Other debtors

2,372

10,361

520,254

365,063

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

10,000

Trade creditors

98,528

60,574

Taxation and social security

99,049

44,310

Other creditors

14,682

22,220

222,259

137,104

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Bank loans

834

10,834

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

2,952

3,482

Deferred

tax

£

Balance at 1st May 2024

3,482

Capital allowances in advance

(530

)

of depreciation

Balance at 30th April 2025

2,952

9.	RELATED PARTY DISCLOSURES

During the year the company made loans totalling £20,400 (2024: £107,000) to Shore Property Management Ltd, a company of which Mr J Taylor is a director and shareholder. £0 (2024: £3,687) was repaid during the year. At the year-end there was £308,713 outstanding .

During the year the company made loans totalling £100,000 (2024: £0) to Taylor Group Ltd, a company of which Mr J Taylor is a director and shareholder. £0 was repaid during the year. At the year-end there was £100,000 outstanding.