Company registration number 00509149 (England and Wales)
VENDAIR (LONDON) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2026
PAGES FOR FILING WITH REGISTRAR
VENDAIR (LONDON) LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
VENDAIR (LONDON) LIMITED (REGISTERED NUMBER: 00509149)
BALANCE SHEET
AS AT
31 MAY 2026
31 May 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
89,921
92,470
Current assets
Stocks
1
1
Debtors
4
16,756
2,009
Cash at bank and in hand
64,322
70,505
81,079
72,515
Creditors: amounts falling due within one year
5
(15,825)
(2,019)
Net current assets
65,254
70,496
Net assets
155,175
162,966
Capital and reserves
Called up share capital
6
1,000
1,000
Profit and loss reserves
154,175
161,966
Total equity
155,175
162,966

For the financial year ended 31 May 2026 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 director acknowledges his 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 director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 30 July 2026
Mr James Longmoor
Director
VENDAIR (LONDON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2026
- 2 -
1
Accounting policies
Company information

Vendair (London) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Biggin Hill Airport, Biggin Hill, Kent, TN16 3YN.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 105 'The financial Reporting Standard applicable to the Micro-entities Regime' 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 £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover is recognised at the fair value of consideration received or receivable for the goods provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. The following criteria must also be met before turnover is recognised. Turnover is recognised at the fair value of consideration received or receivable for the services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. The following criteria must also be met before turnover is recognised.

Turnover for the sale of goods is recognised when all of the following conditions are met:

- The company has transferred the significant risks and rewards of ownership to the buyer;

- the amount of turnover can be recognised reliably and;

- It is probable that the company will receive the consideration due under the transaction.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
2% Reducing Balance
Plant and equipment
10% Reducing Balance
Computers
25% Straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

VENDAIR (LONDON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2026
1
Accounting policies
(Continued)
- 3 -
1.5
Taxation

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

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Leases
As lessor

When the company acts as a lessor, a lease is classified as a finance lease whenever it transfers substantially all the risks and rewards of ownership of the underlying asset to the lessee, either at the end of the lease term or for the major part of the economic life of the asset. All other leases are classified as operating leases. If an arrangement contains both lease and non-lease components, the company allocates the consideration in the contract to the two elements.

2
Employees

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

2026
2025
Number
Number
Total
2
2
3
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Computers
Total
£
£
£
£
Cost
At 1 June 2025
159,100
54,569
2,434
216,103
Additions
-
0
-
0
116
116
At 31 May 2026
159,100
54,569
2,550
216,219
Depreciation and impairment
At 1 June 2025
74,228
48,308
1,097
123,633
Depreciation charged in the year
1,697
626
342
2,665
At 31 May 2026
75,925
48,934
1,439
126,298
VENDAIR (LONDON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2026
3
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Computers
Total
£
£
£
£
(Continued)
- 4 -
Carrying amount
At 31 May 2026
83,175
5,635
1,111
89,921
At 31 May 2025
84,872
6,261
1,337
92,470

Included within the net book value of land and buildings above is £92,015 (2020 - £93,893) in respect of freehold land and buildings.

4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
856
97
Other debtors
15,900
1,912
16,756
2,009
5
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
13,356
-
0
Other creditors
2,469
2,019
15,825
2,019
6
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
of £1 each
1,000
1,000
1,000
1,000
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