REGISTERED NUMBER: 04471986 (England and Wales)

ESSEX VENTILATION SERVICES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTORS:

J Blue

Mrs C Blue

SECRETARY:

Mrs C Blue

REGISTERED OFFICE:

70 Gracechurch Street

London

EC3V 0HR

REGISTERED NUMBER:

04471986 (England and Wales)

ACCOUNTANTS:

CUTTER & CO LTD

CHARTERED ACCOUNTANTS

3 Lyttleton Court

Birmingham Street

Halesowen

West Midlands

B63 3HN

FIXED ASSETS

Tangible assets

4

39,339

50,625

Investments

5

-

95,975

39,339

146,600

CURRENT ASSETS

Stocks

-

11,310

Debtors

6

801,324

900,433

Cash at bank

590,782

203,786

1,392,106

1,115,529

CREDITORS

Amounts falling due within one year

7

489,043

567,868

NET CURRENT ASSETS

903,063

547,661

TOTAL ASSETS LESS CURRENT LIABILITIES

942,402

694,261

CREDITORS

Amounts falling due after more than one year

8

29,285

34,830

NET ASSETS

913,117

659,431

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

913,115

659,429

913,117

659,431

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 26th August 2026 and were signed on its behalf by:

J Blue - Director

1.	STATUTORY INFORMATION

Essex Ventilation Services Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- the amount of revenue can be measured reliably;

- it is probable that the company will receive consideration due under the contract;

- the stage of completion of the contract at the end of the reporting period can be measured reliably; and

- the costs incurred and the costs to complete the contract can be measured reliably.

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

-

20% on reducing balance

Computer and office equipment

-

20% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Computer

and

Motor

office

vehicles

equipment

Totals

£

£

£

COST

At 1st April 2025

69,314

21,670

90,984

Additions

-

1,554

1,554

Disposals

-

(3,311

)

(3,311

)

At 31st March 2026

69,314

19,913

89,227

DEPRECIATION

At 1st April 2025

24,029

16,330

40,359

Charge for year

9,057

2,181

11,238

Eliminated on disposal

-

(1,709

)

(1,709

)

At 31st March 2026

33,086

16,802

49,888

NET BOOK VALUE

At 31st March 2026

36,228

3,111

39,339

At 31st March 2025

45,285

5,340

50,625

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

Motor

vehicles

£

COST

At 1st April 2025

and 31st March 2026

69,314

DEPRECIATION

At 1st April 2025

24,029

Charge for year

9,057

At 31st March 2026

33,086

NET BOOK VALUE

At 31st March 2026

36,228

At 31st March 2025

45,285

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1st April 2025

95,975

Disposals

(95,975

)

At 31st March 2026

-

NET BOOK VALUE

At 31st March 2026

-

At 31st March 2025

95,975

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

761,702

789,140

Other debtors

39,622

111,293

801,324

900,433

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

3,370

-

Hire purchase contracts

5,349

5,349

Trade creditors

267,361

319,391

Amounts owed to group undertakings

1,493

1,594

Taxation and social security

199,966

212,338

Other creditors

11,504

29,196

489,043

567,868

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

29,285

34,830

9.	ULTIMATE CONTROLLING PARTY

The controlling party is EVS Holdings Limited.