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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
 
 		 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:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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
1
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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