REGISTERED NUMBER: 06464521 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Effective Air Solutions Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R J Evans

K J Ward

SECRETARY:

R J Evans

REGISTERED OFFICE:

Dial House

Dutton Green

Little Stanney

Chester

Cheshire

CH2 4SA

REGISTERED NUMBER:

06464521 (England and Wales)

ACCOUNTANTS:

Johnstone Howell & Co

Unit 2

The Oaks

Stanney Mill Lane

Chester

Cheshire

CH2 4HY

FIXED ASSETS

Tangible assets

4

95,543

109,987

CURRENT ASSETS

Debtors

5

666,553

440,688

Cash at bank and in hand

305,680

426,044

972,233

866,732

CREDITORS

Amounts falling due within one year

6

255,676

244,694

NET CURRENT ASSETS

716,557

622,038

TOTAL ASSETS LESS CURRENT LIABILITIES

812,100

732,025

CREDITORS

Amounts falling due after more than one year

7

(5,369

)

(14,311

)

PROVISIONS FOR LIABILITIES

10

(15,941

)

(16,232

)

NET ASSETS

790,790

701,482

CAPITAL AND RESERVES

Called up share capital

11

1,000

1,000

Retained earnings

12

789,790

700,482

SHAREHOLDERS' FUNDS

790,790

701,482

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 17 April 2026 and were signed on its behalf by:

R J Evans - Director

K J Ward - Director

1.	STATUTORY INFORMATION

Effective Air Solutions 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 12 (2025 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2025

17,256

1,216

233,374

10,221

262,067

Additions

-

-

30,545

334

30,879

Disposals

-

-

(30,500

)

-

(30,500

)

At 31 January 2026

17,256

1,216

233,419

10,555

262,446

DEPRECIATION

At 1 February 2025

13,521

1,214

128,957

8,388

152,080

Charge for year

1,579

-

42,760

984

45,323

Eliminated on disposal

-

-

(30,500

)

-

(30,500

)

At 31 January 2026

15,100

1,214

141,217

9,372

166,903

NET BOOK VALUE

At 31 January 2026

2,156

2

92,202

1,183

95,543

At 31 January 2025

3,735

2

104,417

1,833

109,987

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 February 2025

54,905

Additions

21,050

At 31 January 2026

75,955

DEPRECIATION

At 1 February 2025

10,294

Charge for year

16,796

At 31 January 2026

27,090

NET BOOK VALUE

At 31 January 2026

48,865

At 31 January 2025

44,611

5.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

252,924

214,906

Other debtors

17,423

36,076

270,347

250,982

Amounts falling due after more than one year:

Amounts owed by group undertakings

396,206

189,706

Aggregate amounts

666,553

440,688

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 8)

13,460

8,163

Trade creditors

99,374

100,972

Taxation and social security

111,019

103,444

Other creditors

31,823

32,115

255,676

244,694

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 8)

5,369

10,884

Other creditors

-

3,427

5,369

14,311

8.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2026

2025

£

£

Net obligations repayable:

Within one year

13,460

8,163

Between one and five years

5,369

10,884

18,829

19,047

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

18,829

19,047

10.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

15,941

16,232

Deferred tax

£

Balance at 1 February 2025

16,232

Utilised during year

(291

)

Balance at 31 January 2026

15,941

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1,000

Ordinary

£1

1,000

1,000

12.

RESERVES

Retained

earnings

£

At 1 February 2025

700,482

Profit for the year

184,508

Dividends

(95,200

)

At 31 January 2026

789,790

13.	ULTIMATE PARENT COMPANY

The company's ultimate parent undertaking is Effective Air Holdings Limited, a company registered in England and Wales. At the balance sheet date the parent company beneficially owns 100% of the issued share capital.