1 August 2024 false No description of principal activity Taxfiler 2024.6 01894853 business:PrivateLimitedCompanyLtd 2024-08-01 2026-01-31 01894853 2024-07-31 01894853 2024-08-01 2026-01-31 01894853 business:AuditExempt-NoAccountantsReport 2024-08-01 2026-01-31 01894853 business:FilletedAccounts 2024-08-01 2026-01-31 01894853 2026-01-31 01894853 business:Director1 2024-08-01 2026-01-31 01894853 business:RegisteredOffice 2024-08-01 2026-01-31 01894853 2024-07-31 01894853 core:WithinOneYear 2026-01-31 01894853 core:WithinOneYear 2024-07-31 01894853 core:ShareCapital core:PreviouslyStatedAmount 2026-01-31 01894853 core:ShareCapital core:PreviouslyStatedAmount 2024-07-31 01894853 core:RevaluationReserve core:PreviouslyStatedAmount 2026-01-31 01894853 core:RevaluationReserve core:PreviouslyStatedAmount 2024-07-31 01894853 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2026-01-31 01894853 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-07-31 01894853 core:PreviouslyStatedAmount 2026-01-31 01894853 core:PreviouslyStatedAmount 2024-07-31 01894853 business:SmallEntities 2024-08-01 2026-01-31 01894853 countries:EnglandWales 2024-08-01 2026-01-31 01894853 core:LandBuildings 2024-08-01 2026-01-31 01894853 core:PlantMachinery 2024-08-01 2026-01-31 01894853 core:MotorVehicles 2024-08-01 2026-01-31 01894853 core:FurnitureFittings 2024-08-01 2026-01-31 01894853 core:ComputerEquipment 2024-08-01 2026-01-31 01894853 core:LandBuildings 2024-07-31 01894853 core:PlantMachinery 2024-07-31 01894853 core:MotorVehicles 2024-07-31 01894853 core:FurnitureFittings 2024-07-31 01894853 core:ComputerEquipment 2024-07-31 01894853 core:LandBuildings 2026-01-31 01894853 core:PlantMachinery 2026-01-31 01894853 core:MotorVehicles 2026-01-31 01894853 core:FurnitureFittings 2026-01-31 01894853 core:ComputerEquipment 2026-01-31 01894853 business:OrdinaryShareClass1 2024-08-01 2026-01-31 01894853 business:OrdinaryShareClass1 2023-08-01 2024-07-31 01894853 business:OrdinaryShareClass2 2024-08-01 2026-01-31 01894853 business:OrdinaryShareClass2 2023-08-01 2024-07-31 01894853 business:AllOrdinaryShares 2024-08-01 2026-01-31 01894853 business:AllOrdinaryShares 2023-08-01 2024-07-31 01894853 business:Director1 1 2024-08-01 2026-01-31 01894853 business:Director1 1 2024-07-31 01894853 business:Director1 1 2026-01-31 01894853 2023-08-01 2024-07-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 01894853 (England and Wales)
Non Fumo Flue Systems Limited Unaudited accounts for the period from 1 August 2024 to 31 January 2026
Non Fumo Flue Systems Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Non Fumo Flue Systems Limited Company Information for the period from 1 August 2024 to 31 January 2026
Director
Neil Willis
Company Number
01894853 (England and Wales)
Registered Office
The Old Town Hall 71 Christchurch Road Ringwood Hampshire BH24 1DH England
Accountants
James Norman Business Advisory Limited Castle Hill House 12 Castle Hill Windsor SL4 1PD
- 3 -
Non Fumo Flue Systems Limited Statement of financial position as at 31 January 2026
2026
2024
Notes
£
£
Fixed assets
Tangible assets
3
-
954,796
Current assets
Inventories
-
185,000
Debtors
4
765,901
85,979
Cash at bank and in hand
616,866
94,099
1,382,767
365,078
Creditors: amounts falling due within one year
5
(193,431)
(109,454)
Net current assets
1,189,336
255,624
Total assets less current liabilities
1,189,336
1,210,420
Provisions for liabilities
Deferred tax
-
(100,820)
Net assets
1,189,336
1,109,600
Capital and reserves
Called up share capital
6
4,353
4,353
Revaluation reserve
-
336,099
Profit and loss account
1,184,983
769,148
Shareholders' funds
1,189,336
1,109,600
For the period ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 May 2026 and were signed on its behalf by
Neil Willis Director Company Registration No. 01894853
- 4 -
Non Fumo Flue Systems Limited Notes to the Accounts for the period from 1 August 2024 to 31 January 2026
1
Statutory information
Non Fumo Flue Systems Limited is a private company, limited by shares, registered in England and Wales, registration number 01894853. The registered office is The Old Town Hall, 71 Christchurch Road, Ringwood, Hampshire, BH24 1DH, England. The company is in the process of being wound up.
2
Accounting policies
Basis of preparation
These financial statements have been prepared in compliance with FRS 102, ’The Financial Reporting Standard applicable to 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.
Presentation currency
The accounts are presented in £ sterling.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
periodic revaluation to fair value
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
25% reducing balance
Inventories
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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 taxation
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.
- 5 -
Non Fumo Flue Systems Limited Notes to the Accounts for the period from 1 August 2024 to 31 January 2026
Pension costs
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charge to the profit & loss account in the period to which they relate.
3
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 August 2024
950,000
4,500
24,110
46,253
25,314
1,050,177
Additions
-
-
38,250
-
-
38,250
Disposals
(950,000)
(4,500)
(62,360)
(46,253)
(25,314)
(1,088,427)
At 31 January 2026
-
-
-
-
-
-
Depreciation
At 1 August 2024
-
4,500
23,637
43,761
23,483
95,381
Charge for the period
-
-
11,274
-
-
11,274
On disposals
-
(4,500)
(34,911)
(43,761)
(23,483)
(106,655)
At 31 January 2026
-
-
-
-
-
-
Net book value
At 31 January 2026
-
-
-
-
-
-
At 31 July 2024
950,000
-
473
2,492
1,831
954,796
4
Debtors
2026
2024
£
£
Amounts falling due within one year
Trade debtors
1,883
48,015
Accrued income and prepayments
-
689
Other debtors
764,018
37,275
765,901
85,979
5
Creditors: amounts falling due within one year
2026
2024
£
£
VAT
10,240
2,416
Trade creditors
-
95,166
Taxes and social security
116,191
8,372
Accruals
67,000
3,500
193,431
109,454
6
Share capital
2026
2024
£
£
Allotted, called up and fully paid:
4,323 Ordinary shares of £1 each
4,323
4,323
30 Ordinary B shares of £1 each
30
30
4,353
4,353
- 6 -
Non Fumo Flue Systems Limited Notes to the Accounts for the period from 1 August 2024 to 31 January 2026
7
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
Neil Willis
Loan to Director
23,017
652,738
-
675,755
23,017
652,738
-
675,755
The loan to the director is fully repayable, and interest was charged at official HMRC rates.
8
Average number of employees
During the period the average number of employees was 2 (2024: 2).
- 7 -