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Registered Number: 07391720
AIRSOURCE VENTILATION LIMITED
Abridged Accounts
Period of accounts Start date: 01 October 2024 End date: 30 September 2025

Airsource Ventilation Limited Statement of Financial Position As at 30 September 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 557 |  | 344
Tangible fixed assets | 4 | 38,329 |  | 36,419
|  | 38,886 |  | 36,763
Current assets |  |  |
Stocks |  | 305,766 |  | 284,422
Debtors |  | 1,227,084 |  | 1,186,861
Cash at bank and in hand |  | 801,136 |  | 842,782
|  | 2,333,986 |  | 2,314,065
Creditors: amount falling due within one year |  | (1,282,657) |  | (1,302,642)
Net current assets |  | 1,051,329 |  | 1,011,423
Total assets less current liabilities |  | 1,090,215 |  | 1,048,186
Creditors: amount falling due after more than one year |  | (15,626) |  | (25,555)
Net assets |  | 1,074,589 |  | 1,022,631
Capital and reserves |  |  |
Called up share capital |  | 20 |  | 22
Share Premium Account |  | (508,795) |  | (508,795)
Profit and loss account |  | 1,583,364 |  | 1,531,404
Shareholders' funds |  | 1,074,589 |  | 1,022,631
For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts 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 accounts. These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 05 June 2026 and were signed on its behalf by:
------------------------------- Andrew Pinchbeck Director
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Airsource Ventilation Limited Notes to the Abridged Financial Statements For the year ended 30 September 2025
General Information Airsource Ventilation Limited is a private company, limited by shares, registered in , registration number 07391720, registration address Unit B1 Lyntown Trading Estate, Lynwell Road, Eccles, Greater Manchester, M30 9QG. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Licences and patents Licences and patents are stated at cost less amortisation. Amortisation of licences is calculated on a straight line basis over the life of the licence. Amortisation of patents is calculated on a straight line basis over the estimated expected useful economic life of the patents of years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 15%/30% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures and Fittings | 15%/30% Reducing Balance
Computer Equipment | 30% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 30 (2024 : 30).
3. | Intangible fixed assets
Cost | Patent |  | Total
| £ |  | £
At 01 October 2024 | 344 |  | 344
Additions | 213 |  | 213
Disposals | - |  | -
At 30 September 2025 | 557 |  | 557
Amortisation
At 01 October 2024 | - |  | -
Charge for year | - |  | -
On disposals | - |  | -
At 30 September 2025 | - |  | -
Net book values
At 30 September 2025 | 557 |  | 557
At 30 September 2024 | 344 |  | 344
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 October 2024 | 62,665 |  | - |  | 33,030 |  | 4,784 |  | 100,479
Additions | 2,139 |  | 28,601 |  | - |  | 8,494 |  | 39,234
Disposals | - |  | (28,601) |  | - |  | - |  | (28,601)
At 30 September 2025 | 64,804 |  | - |  | 33,030 |  | 13,278 |  | 111,112
Depreciation
At 01 October 2024 | 41,229 |  | - |  | 21,391 |  | 1,440 |  | 64,060
Charge for year | 4,152 |  | - |  | 1,872 |  | 2,699 |  | 8,723
On disposals | - |  | - |  | - |  | - |  | -
At 30 September 2025 | 45,381 |  | - |  | 23,263 |  | 4,139 |  | 72,783
Net book values
Closing balance as at 30 September 2025 | 19,423 |  | - |  | 9,767 |  | 9,139 |  | 38,329
Opening balance as at 01 October 2024 | 21,436 |  | - |  | 11,639 |  | 3,344 |  | 36,419
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