STRONG VENTILATION PROPERTY LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
Company Registration No. 09322762 (England and Wales)
STRONG VENTILATION PROPERTY LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
STRONG VENTILATION PROPERTY LIMITED
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Investment property
3
183,262
183,262
Current assets
Debtors
4
3,800
3,880
Cash at bank and in hand
3,138
22
6,938
3,902
Creditors: amounts falling due within one year
5
(100,027)
(102,278)
Net current liabilities
(93,089)
(98,376)
Total assets less current liabilities
90,173
84,886
Creditors: amounts falling due after more than one year
6
(34,092)
(49,612)
Net assets
56,081
35,274
Capital and reserves
Called up share capital
7
2,000
2,000
Profit and loss reserves
54,081
33,274
Total equity
56,081
35,274

For the financial year ended 31 July 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 his 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 profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 30 January 2026
Mr S Wadkins
Director
Company registration number 09322762 (England and Wales)
STRONG VENTILATION PROPERTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 2 -
1
Accounting policies
Company information

Strong Ventilation Property Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 11, Vesty Business Park, Vesty Road, Netherton, L30 1NY.

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 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, The principal accounting policies adopted are set out below.

1.2
Going concern

At the year-end date, the company has net current liabilities of £93,089 (2024 - £98,376), of which £32,889 (2024 - £45,046) relates to an amount owing to a connected company by virtue of common shareholdings and directorship. The directors of the connected company have obtained written confirmation that these liabilities will not be settled until all third party liabilities have been met.

1.3
Turnover

Turnover is recognised at the fair value of the consideration recei vable services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.4
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

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.

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.

STRONG VENTILATION PROPERTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, and loans from associated companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the tax currently payable.

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.

2
Employees

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

2025
2024
Number
Number
Total
2
2
STRONG VENTILATION PROPERTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 4 -
3
Investment property
2025
£
Fair value
At 1 August 2024 and 31 July 2025
183,262

Investment property comprises of premises at Unit 11, Vesty Business Park. The fair value of the investment property has been arrived at on the basis of a valuation carried out at at the time of acquisition, which the director believes still represents its fair value.

4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
3,800
3,880
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
14,641
14,641
Trade creditors
3,210
3,651
Taxation and social security
46,772
36,892
Other creditors
35,404
47,094
100,027
102,278

The mortgage on Unit 11, Vesty Business Park, Vesty Road, Bootle, is secured by first legal charges on the company's properties and all other fixed and floating assets.

6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
34,092
49,612

The mortgage on Unit 11, Vesty Business Park, Vesty Road, Bootle, is secured by first legal charges on the company's properties and all other fixed and floating assets.

STRONG VENTILATION PROPERTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 5 -
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and not fully paid
Ordinary shares of 1p each
32,000
32,000
320
320
Ordinary 'A' shares of 1p each
168,000
168,000
1,680
1,680
200,000
200,000
2,000
2,000
8
Related party transactions

At the year-end date, the company has a loan within 'other creditors' of £32,889 (2024 - £45,046) which relates to an amount owing to a connected company by virtue of common shareholdings and directorship.

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