Company registration number 03517295 (England and Wales)
CAE Ventilation Services Northern Ltd
Annual report and unaudited financial statements
For the year ended 31 December 2025
CAE Ventilation Services Northern Ltd
Company information
Director
B W Davin
Company number
03517295
Registered office
1 Abbots Quay
Monks Ferry
Birkenhead
Merseyside
England
CH41 5LH
Accountants
DJH Wirral and Chester Limited
1 Abbots Quay
Monks Ferry
Birkenhead
Merseyside
England
CH41 5LH
CAE Ventilation Services Northern Ltd
Contents
Page
Director's report
1
Accountants' report
2
Statement of financial position
3
Notes to the financial statements
4 - 7
CAE Ventilation Services Northern Ltd
Director's report
For the year ended 31 December 2025
- 1 -

The director presents her annual report and financial statements for the year ended 31 December 2025.

Director

The director who held office during the year and up to the date of signature of the financial statements was as follows:

B W Davin

Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
B W Davin
Director
2 April 2026
CAE Ventilation Services Northern Ltd
Accountants' report to the director on the preparation of the unaudited statutory financial statements of CAE Ventilation Services Northern Ltd for the year ended 31 December 2025
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of CAE Ventilation Services Northern Ltd for the year ended 31 December 2025 which comprise, the statement of financial position and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of CAE Ventilation Services Northern Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of CAE Ventilation Services Northern Ltd and state those matters that we have agreed to state to the b oard of d irectors of CAE Ventilation Services Northern Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CAE Ventilation Services Northern Ltd and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that CAE Ventilation Services Northern Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of CAE Ventilation Services Northern Ltd. You consider that CAE Ventilation Services Northern Ltd 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 financial statements of CAE Ventilation Services Northern Ltd. 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 statutory f inancial statements.

DJH Wirral and Chester Limited
Accountants
1 Abbots Quay
Monks Ferry
Birkenhead
Merseyside
CH41 5LH
England
2 April 2026
CAE Ventilation Services Northern Ltd
Statement of financial position
As at 31 December 2025
- 3 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
43,758
92,538
Current assets
Stocks
31,373
40,394
Debtors
5
267,345
469,020
Cash at bank and in hand
185,202
86,825
483,920
596,239
Creditors: amounts falling due within one year
6
(198,725)
(354,811)
Net current assets
285,195
241,428
Net assets
328,953
333,966
Capital and reserves
Called up share capital
13,200
13,200
Share premium account
1,800
1,800
Profit and loss reserves
313,953
318,966
Total equity
328,953
333,966

For the financial year ended 31 December 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 director acknowledges her 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 director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 2 April 2026
B W Davin
Director
Company registration number 03517295 (England and Wales)
CAE Ventilation Services Northern Ltd
Notes to the financial statements
For the year ended 31 December 2025
- 4 -
1
Accounting policies
Company information

CAE Ventilation Services Northern Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 1 Abbots Quay, Monks Ferry, Birkenhead, Merseyside, England, CH41 5LH.

1.1
Basis of preparation

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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

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
Revenue

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

1.3
Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Leasehold improvements
25% on straight line
Plant and equipment
15% on reducing balance
Computers
20% on straight line
Motor vehicles
25% on reducing balance
1.4
Stocks

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

1.5
Cash and cash equivalents

C ash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

1.6
Financial instruments

T he company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans to/from related parties.

1.7
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.

CAE Ventilation Services Northern Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
- 5 -
Current tax

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.

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.

1.9
Leases
As lessor

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

1.10

Debtors

Short term debtors are measured at transition price, less any impairment. Loans are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

1.11

Creditors

Short term creditors are measured at transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2
Employees
2025
2024
Number
Number
Total
12
12
CAE Ventilation Services Northern Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2025
- 6 -
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 January 2025
14,067
183,636
197,703
Additions
-
0
2,590
2,590
Disposals
-
0
(41,100)
(41,100)
At 31 December 2025
14,067
145,126
159,193
Depreciation and impairment
At 1 January 2025
6,811
98,354
105,165
Depreciation charged in the year
2,110
33,705
35,815
Eliminated in respect of disposals
-
0
(25,545)
(25,545)
At 31 December 2025
8,921
106,514
115,435
Carrying amount
At 31 December 2025
5,146
38,612
43,758
At 31 December 2024
7,256
85,282
92,538
4
OPERATING PROFIT

The operating profit is stated after charging:

Depreciation - owned assets 2025 : £35,815 (2024: £40,672)

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
135,285
236,698
Amounts owed by group undertakings
102,250
202,250
Other debtors
29,810
30,072
267,345
469,020
CAE Ventilation Services Northern Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2025
- 7 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
74,806
122,806
Corporation tax
46,966
73,416
Other taxation and social security
4,360
7,854
Other creditors
72,593
150,735
198,725
354,811
7
Related party transactions

Included in other debtors is the sum of £1 02,250 (2024 - £202,250) owing from CAE Ventilation Holdings Ltd, the ultimate holding company.

8
Parent company

The company is a wholly owned subsidiary of CAE Ventilation Holdings Ltd (company no 15876839 registered in England and Wales).

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