Company registration number 15072122 (England and Wales)
POWERPOINT MECHANICAL & VENTILATION LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 AUGUST 2025
4 Brackley Close
Bournemouth International Airport
Christchurch
Dorset
BH23 6SE
POWERPOINT MECHANICAL & VENTILATION LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
POWERPOINT MECHANICAL & VENTILATION LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
3
477,106
802,688
Cash at bank and in hand
50,307
15,953
527,413
818,641
Creditors: amounts falling due within one year
4
(518,499)
(817,402)
Net current assets
8,914
1,239
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
8,913
1,238
Total equity
8,914
1,239

For the financial year ended 31 August 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 directors acknowledge their 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 directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 20 March 2026 and are signed on its behalf by:
Mr R F Millard
Director
Company registration number 15072122 (England and Wales)
POWERPOINT MECHANICAL & VENTILATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

Powerpoint Mechanical & Ventilation Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 2 Pullman Business Park, Pullman Way, Ringwood, Hampshire, BH24 1HD.

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.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

1.3
Financial instruments
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.

1.4
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.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

Current tax is recognised on taxable profit for the current and, where not previously recognised, past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

POWERPOINT MECHANICAL & VENTILATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -
2
Employees

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

2025
2024
Number
Number
Total
8
8
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
373,012
785,395
Other debtors
104,094
17,293
477,106
802,688
4
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
411,210
545,576
Amounts owed to group undertakings
79,419
90,787
Taxation and social security
19,658
41,583
Other creditors
8,212
139,456
518,499
817,402
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