REGISTERED NUMBER: 08349566 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

VENTILATION COMMISSIONING SERVICES

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S L Marshall

REGISTERED OFFICE:

Unit 1

Vantage Close

Sheffield

South Yorkshire

S9 1BG

REGISTERED NUMBER:

08349566 (England and Wales)

ACCOUNTANTS:

Jones Francis Limited

400-402 Richmond Road

Sheffield

South Yorkshire

S13 8LZ

FIXED ASSETS

Tangible assets

4

10,278

13,704

CURRENT ASSETS

Debtors

5

16,419

83,092

Cash at bank

8,636

13,463

25,055

96,555

CREDITORS

Amounts falling due within one year

6

48,042

54,816

NET CURRENT (LIABILITIES)/ASSETS

(22,987

)

41,739

TOTAL ASSETS LESS CURRENT LIABILITIES

(12,709

)

55,443

CREDITORS

Amounts falling due after more than one year

7

(4,276

)

(14,226

)

PROVISIONS FOR LIABILITIES

(1,953

)

(3,426

)

NET (LIABILITIES)/ASSETS

(18,938

)

37,791

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

(18,948

)

37,781

(18,938

)

37,791

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 August 2026 and were signed by:

S L Marshall - Director

1.	STATUTORY INFORMATION

Ventilation Commissioning Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

At 1 February 2025

and 31 January 2026

13,995

DEPRECIATION

At 1 February 2025

291

Charge for year

3,426

At 31 January 2026

3,717

NET BOOK VALUE

At 31 January 2026

10,278

At 31 January 2025

13,704

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 February 2025

and 31 January 2026

13,995

DEPRECIATION

At 1 February 2025

291

Charge for year

3,426

At 31 January 2026

3,717

NET BOOK VALUE

At 31 January 2026

10,278

At 31 January 2025

13,704

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

14,787

33,092

Amounts owed by participating interests

-

50,000

Other debtors

1,632

-

16,419

83,092

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

5,285

10,375

Hire purchase contracts

4,665

4,665

Trade creditors

2,146

420

Amounts owed to participating interests

23,871

23,871

Taxation and social security

10,274

13,118

Other creditors

1,801

2,367

48,042

54,816

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

-

5,285

Hire purchase contracts

4,276

8,941

4,276

14,226

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.1.26

31.1.25

£

£

Hire purchase contracts

8,941

13,606

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S L Marshall.