REGISTERED NUMBER: SC381063 (Scotland)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

VENAIR LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M F Zamora

REGISTERED OFFICE:

Unit 26 Dunfermline Business Centre

Izatt Avenue

Dunfermline

Scotland

KY11 3BZ

REGISTERED NUMBER:

SC381063 (Scotland)

AUDITORS:

Hollis and Co Limited

Chartered Accountants

Statutory Auditor

35 Wilkinson Street

Sheffield

South Yorkshire

S10 2GB

CURRENT ASSETS

Stocks

43,454

51,845

Debtors

5

98,506

84,568

Cash at bank

41,058

87,719

183,018

224,132

CREDITORS

Amounts falling due within one year

6

99,164

162,456

NET CURRENT ASSETS

83,854

61,676

TOTAL ASSETS LESS CURRENT LIABILITIES

83,854

61,676

CAPITAL AND RESERVES

Called up share capital

350,000

350,000

Retained earnings

(266,146

)

(288,324

)

SHAREHOLDERS' FUNDS

83,854

61,676

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 24 April 2026 and were signed by:

M F Zamora - Director

1.	STATUTORY INFORMATION

Venair Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 20% on cost

Stocks

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

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

11,308

DEPRECIATION

At 1 January 2025

and 31 December 2025

11,308

NET BOOK VALUE

At 31 December 2025

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

80,660

73,895

Amounts owed by group undertakings

2,694

-

Other debtors

15,152

10,673

98,506

84,568

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

4,742

1,227

Amounts owed to group undertakings

26,651

100,934

Taxation and social security

46,800

33,329

Other creditors

20,971

26,966

99,164

162,456

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

11,229

28,277

Between one and five years

720

6,909

11,949

35,186

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

PETER HOLLIS (Senior Statutory Auditor)

for and on behalf of Hollis and Co Limited

9.	ULTIMATE CONTROLLING PARTY

The controlling party is VFM S.L., a company registered in Spain.

The ultimate controlling party is FAF S.L., a company registered in Spain.