Total Clean Air Limited

Contents

Statement of Financial Position	1
Notes to the Unaudited Financial Statements	2 to 10

(Registration number: 11516448)
Statement of Financial Position as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	360,920	407,795
Current assets
Stocks	5	246,191	30,216
Debtors	6	761,916	412,457
Cash at bank and in hand		1,520,548	111,600
		2,528,655	554,273
Creditors: Amounts falling due within one year	7	(2,384,319)	(613,135)
Net current assets/(liabilities)		144,336	(58,862)
Total assets less current liabilities		505,256	348,933
Creditors: Amounts falling due after more than one year	7	(24,259)	(42,397)
Provisions for liabilities		(67,270)	(82,881)
Net assets		413,727	223,655
Capital and reserves
Called up share capital	8	200	200
Profit and loss account		413,527	223,455
Shareholders' funds		413,727	223,655

For the financial year ending 31 December 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Statement of Comprehensive Income.

Approved and authorised by the Board on 17 June 2026 and signed on its behalf by:

Mrs K E Godden
Director

Total Clean Air Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Units 1-4 Rockhaven Business Centre
Gravenchon Way
Street
Somerset
BA16 0HW

Principal activity

The principal activity of the company is installation of industrial machinery and equipment.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling which is the functional currency of the entity.

Total Clean Air Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2	Accounting policies (continued)

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Total Clean Air Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2	Accounting policies (continued)

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Leasehold Improvements	25% Reducing Balance
Plant and Machinery	20% Reducing Balance
Motor Vehicles	25% Reducing Balance
Computer Equipment	25% Reducing Balance

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. In the statement of financial position, bank overdrafts are shown within borrowing or current liabilities

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Costs include all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition. .

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Total Clean Air Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2	Accounting policies (continued)

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the statement of comprehensive income over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the statement of financial position as a finance lease obligation.

Lease payments are apportioned between finance costs in the statement of comprehensive income and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Recognition and measurement
A financial asset or a financial liability is recognised only when the company becomes party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Total Clean Air Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 20 (2024 - 20).

4	Tangible assets

Leasehold improvements
£

Plant and machinery
£

Office equipment
£

Motor vehicles
£

Total
£

Cost or valuation

At 1 January 2025

98,646

325,225

62,922

282,690

769,483

Additions

20,964

5,282

8,223

14,500

48,969

At 31 December 2025

119,610

330,507

71,145

297,190

818,452

Depreciation

At 1 January 2025

42,155

143,457

33,527

142,549

361,688

Charge for the year

14,943

36,900

8,362

35,639

95,844

At 31 December 2025

57,098

180,357

41,889

178,188

457,532

Carrying amount

At 31 December 2025

62,512

150,150

29,256

119,002

360,920

At 31 December 2024

56,491

181,768

29,395

140,141

407,795

Included within the net book value of land and buildings above is £Nil (2024 - £Nil) in respect of freehold land and buildings and £62,512 (2024 - £56,491) in respect of short leasehold land and buildings.

5

Stocks

	2025 £	2024 £
Raw materials and consumables	246,191	30,216

Total Clean Air Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

6

Debtors

	2025 £	2024 £
Trade debtors	634,117	166,461
Amounts owed by related parties	13,675	15,127
Other debtors	48,295	67,630
Prepayments	65,829	41,659
Accrued income	-	121,580
	761,916	412,457

Total Clean Air Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	10	47,198	50,215
Trade creditors		509,141	192,990
Amounts owed to group undertakings and undertakings in which the company has a participating interest		52,840	126,127
Taxation and social security		455,214	116,556
Accruals and deferred income		1,218,345	46,784
Other creditors		101,581	80,463
		2,384,319	613,135

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £47,198 (2024 - £50,215).

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	10	24,259	42,397

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £24,259 (2024 - £42,397).

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100
Ordinary A of £8 each	80	640	80	640
Ordinary B of £1 each	10	10	10	10
Ordinary C of £1 each	10	10	10	10
	200	760	200	760

Total Clean Air Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

9

Reserves

Profit and loss account:

This reserve records retained earnings and accumulated losses.

10	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £

Bank borrowings	-	4,784
Hire purchase contracts	24,259	37,613
	24,259	42,397

Current loans and borrowings

	2025 £	2024 £

Bank borrowings	4,784	10,000
Hire purchase contracts	42,414	40,215
	47,198	50,215

11	Related party transactions

Transactions with directors

2025	At 1 January 2025 £	Repayments by director £	At 31 December 2025 £
Mr P R C Godden
Director's advances and credits, repayable on demand. Interest charged at HMRC's official rate	43,643	(43,643)	-


Mr D W Court
Director's advances and credits, repayable on demand. Interest charged at HMRC's official rate	23,987	(23,987)	-

Total Clean Air Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

11	Related party transactions (continued)

2024	At 1 January 2024 £	Advances to director £	Repayments by director £	At 31 December 2024 £
Mr P R C Godden
Director's advances and credits, repayable on demand. Interest charged at HMRC's official rate	(69,159)	196,123	(83,321)	43,643


Mr D W Court
Director's advances and credits, repayable on demand. Interest charged at HMRC's official rate	(32,570)	134,401	(77,844)	23,987

12

Parent and ultimate parent undertaking

The company's immediate parent is PK UK Group Limited, incorporated in England.

	Leasehold improvements £	Plant and machinery £	Office equipment £	Motor vehicles £	Total £
Cost or valuation
At 1 January 2025	98,646	325,225	62,922	282,690	769,483
Additions	20,964	5,282	8,223	14,500	48,969
At 31 December 2025	119,610	330,507	71,145	297,190	818,452
Depreciation
At 1 January 2025	42,155	143,457	33,527	142,549	361,688
Charge for the year	14,943	36,900	8,362	35,639	95,844
At 31 December 2025	57,098	180,357	41,889	178,188	457,532
Carrying amount
At 31 December 2025	62,512	150,150	29,256	119,002	360,920
At 31 December 2024	56,491	181,768	29,395	140,141	407,795