Minister Ventilation Limited - Filleted accounts

Registered number

14673657

Minister Ventilation Limited

Filleted Accounts

28 February 2026

Minister Ventilation Limited
Registered number:		14673657
Balance Sheet
as at 28 February 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		2,043			1,487

Current assets
Debtors	4	41,565			42,343
Cash at bank and in hand		44,419			29,916
		85,984			72,259

Creditors: amounts falling due within one year	5	(19,387)			(22,480)

Net current assets			66,597			49,779

Net assets			68,640			51,266

Capital and reserves
Called up share capital			100			100
Profit and loss account			68,540			51,166

Shareholder's funds			68,640			51,266

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




K Minister
Director
Approved by the board on 15 June 2026

Minister Ventilation Limited
Notes to the Accounts
for the year ended 28 February 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees	2026		2025
Number			Number

	Average number of persons employed by the company	1		1


3	Tangible fixed assets
				Plant and machinery etc
£
	Cost
	At 1 March 2025			1,750
	Additions			916
	At 28 February 2026			2,666

	Depreciation
	At 1 March 2025			263
	Charge for the year			360
	At 28 February 2026			623

	Net book value
	At 28 February 2026			2,043
	At 28 February 2025			1,487


4	Debtors	2026		2025
£			£

	Trade debtors	13,018		21,268
	Other debtors	28,547		21,075
		41,565		42,343


5	Creditors: amounts falling due within one year	2026		2025
£			£

	Taxation and social security costs	14,298		16,820
	Other creditors	5,089		5,660
		19,387		22,480


6	Related party transactions	2026		2025
	Directors loan account	£	£
	The director is related party to the company. At 28th February, the company owed the related party the following short term, interest free, unsecured loan repayable upon demand




	Amounts due to/(from) the related parties	(791)		703

7	Controlling party

	The directors are the ultimate controlling parties by virtue of their 100% ownership of the issued share capital of the company


8	Other information

	Minister Ventilation Limited is a private company limited by shares and incorporated in England. Its registered office is:
	14 Johnson Street
	Tyldesley
	Manchester
	M29 8BT