Registrar

Registration number: 04584560

Clean Air Systems & Installations Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Financial Statements	3 to 9

Clean Air Systems & Installations Limited

Company Information

Directors

R J Kett

Company secretary

R J Kett

Registered office

3 Warners Mill Silks Way Braintree Essex England CM7 3GB

Bankers

Lloyds Bank Plc 1 Legg Street Chelmsford Essex CM1 1JS

Accountants

Lambert Chapman LLP Chartered Accountants3 Warners Mill Silks Way Braintree Essex CM7 3GB

Clean Air Systems & Installations Limited

(Registration number: 04584560)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	139,015	106,990
Current assets
Stocks	6	36,200	31,000
Debtors	7	443,313	330,500
Cash at bank and in hand		127,461	130,468
		606,974	491,968
Creditors: Amounts falling due within one year	8	(484,864)	(346,178)
Net current assets		122,110	145,790
Total assets less current liabilities		261,125	252,780
Creditors: Amounts falling due after more than one year	8	(117,580)	(71,181)
Provisions for liabilities		(18,892)	(16,752)
Net assets		124,653	164,847
Capital and reserves
Called up share capital	10	10	10
Revaluation reserve		36,088	21,912
Retained earnings		88,555	142,925
Shareholders' funds		124,653	164,847

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 9 July 2026
 

R J Kett
Company secretary and director

Clean Air Systems & Installations Limited

Notes to the Financial Statements for the Year Ended 30 November 2025

1	General information

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

The address of its registered office is: 3 Warners Mill, Silks Way, Braintree, Essex, CM7 3GB, England.

The principal place of business is: 16-18 Springwood Drive, Braintree, Essex, CM7 2YN.

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.

These financial statements are presented in Sterling (£), which is the company's functional currency.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for provision of installation and extraction of bespoke ventilation 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.

Tax

Current Tax is recognised in the profit and loss account, 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 on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the statement of financial position at cost or revaluation, less any subsequent accumulated depreciation.

Clean Air Systems & Installations Limited

Notes to the Financial Statements for the Year Ended 30 November 2025

Depreciation

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

Asset class	Depreciation method and rate
Motor vehicles	25% Reducing balance & 20% Straight line
Office equipment	25% Straight line method
Fixtures and fittings	25% Reducing balance
Plant and machinery	25% Reducing balance & 10% Straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Included within Trade debtors are amounts recoverable on contracts and represent the proportion of work undertaken at the year end.

Stocks

Stocks held are raw materials and are stated at the lower of cost and estimated selling price. Cost is determined using the first-in, first-out (FIFO) method.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

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 Profit and Loss Account 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.

Clean Air Systems & Installations Limited

Notes to the Financial Statements for the Year Ended 30 November 2025

Leases

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 balance sheet as a finance lease obligation.

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

Share capital

Ordinary shares are classified as equity.

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.

Employee Ownership Trust

The Company established Clean Air Trustees Limited to enable shares in the company to be held by the trustees for the benefit of the company's employees. Distributions made by the company are treated as gifts to the trust so the trust can meet it's obligations.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 12 (2024 - 11).

4	Exceptional items

Included in administrative expenses are one off costs for redundancy and set up costs for the Employee Ownership Trust totalling £69,060.

Clean Air Systems & Installations Limited

Notes to the Financial Statements for the Year Ended 30 November 2025

5	Tangible assets

	Fixtures and fittings  £	Motor vehicles  £	Office equipment  £	Plant and machinery  £
Cost or valuation
At 1 December 2024	5,345	72,625	11,407	70,904
Revaluations	-	-	-	(5,000)
Additions	-	32,914	3,355	3,240
At 30 November 2025	5,345	105,539	14,762	69,144
Depreciation
At 1 December 2024	4,944	9,187	10,342	28,818
Charge for the year	98	22,031	1,189	7,916
Writeback to recoverable amount	-	-	-	(28,750)
At 30 November 2025	5,042	31,218	11,531	7,984
Carrying amount
At 30 November 2025	303	74,321	3,231	61,160
At 30 November 2024	401	63,438	1,065	42,086

	Total £
Cost or valuation
At 1 December 2024	160,281
Revaluations	(5,000)
Additions	39,509
At 30 November 2025	194,790
Depreciation
At 1 December 2024	53,291
Charge for the year	31,234
Writeback to recoverable amount	(28,750)
At 30 November 2025	55,775
Carrying amount
At 30 November 2025	139,015
At 30 November 2024	106,990

Revaluation

The fair value of the company's plant and machinery was revalued on 30 November 2025. An independent valuer was not involved as the directors carried out an internal valuation.
Had this class of asset been measured on a historical cost basis, the carrying amount would have been £14,910 (2024 - £15,813).

Clean Air Systems & Installations Limited

Notes to the Financial Statements for the Year Ended 30 November 2025

6

Stocks

	2025 £	2024 £
Raw materials	36,200	31,000

7

Debtors

	Note	2025 £	2024 £
Trade debtors		192,896	92,473
Directors loan	12	30,833	25,795
Prepayments		5,290	12,635
Amounts recoverable on long term contracts		192,136	131,073
Other receivables		22,158	68,524
		443,313	330,500

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	36,324	29,441
Trade creditors		242,336	165,643
Taxation and social security		66,176	72,210
Accruals and deferred income		14,677	15,294
Corporation tax		-	27,716
Other payables		8,339	3,400
Factor creditor		117,012	32,474
		484,864	346,178