REGISTERED NUMBER: 02875980 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

SMOKE CONTROL DAMPERS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J K Gaman

Miss E L Richards

C R White

REGISTERED OFFICE:

Unit 6

Avon Gorge Industrial Estate

Portview Road

Bristol

Avon

BS11 9LQ

REGISTERED NUMBER:

02875980 (England and Wales)

ACCOUNTANTS:

Lewis Brownlee (Chichester) Limited

Chartered Accountants

Appledram Barns

Birdham Road

Chichester

West Sussex

PO20 7EQ

FIXED ASSETS

Tangible assets

4

2,354

3,139

Investments

5

103,500

103,500

105,854

106,639

CURRENT ASSETS

Stocks

38,749

88,705

Debtors

6

592,103

420,710

Cash at bank

565,438

770,536

1,196,290

1,279,951

CREDITORS

Amounts falling due within one year

7

517,026

472,653

NET CURRENT ASSETS

679,264

807,298

TOTAL ASSETS LESS CURRENT LIABILITIES

785,118

913,937

PROVISIONS FOR LIABILITIES

589

785

NET ASSETS

784,529

913,152

CAPITAL AND RESERVES

Called up share capital

700

700

Retained earnings

783,829

912,452

784,529

913,152

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 September 2026 and were signed on its behalf by:

Miss E L Richards - Director

1.	STATUTORY INFORMATION

Smoke Control Dampers 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.

Preparation of consolidated financial statements

The financial statements contain information about Smoke Control Dampers Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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.

Fixtures and fittings

-

15% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

18,872

DEPRECIATION

At 1 April 2025

15,733

Charge for year

785

At 31 March 2026

16,518

NET BOOK VALUE

At 31 March 2026

2,354

At 31 March 2025

3,139

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakin

£

COST

At 1 April 2025

and 31 March 2026

103,500

NET BOOK VALUE

At 31 March 2026

103,500

At 31 March 2025

103,500

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Aumuller UK Ltd

Registered office: Unit 6 Unit 6 Avon Gorge Industrial Estate, Portview Road, Avonmouth, Bristol, England, BS11 9LQ

Nature of business: sale of other particular products

%

Class of shares:

holding

Ordinary

100.00

31/12/25

31/12/24

£

£

Aggregate capital and reserves

338,719

276,540

Profit for the year

261,639

141,401

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

458,708

396,190

Amounts owed by group undertakings

122,369

13,790

Other debtors

605

605

Prepayments

10,421

10,125

592,103

420,710

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

142,403

166,869

Corporation Tax

247,039

148,654

Social security and other taxes

2,903

3,014

VAT

49,963

30,850

Other creditors

52,029

101,502

Directors' current accounts

20,189

20,189

Accruals and deferred income

2,500

1,575

517,026

472,653

8.	OTHER FINANCIAL COMMITMENTS

The company pays property rental on a rolling contract basis.

The company granted a fixed and floating charge on all estates or interests in any freehold, leasehold or common hold property owned at present or in the future to Colin Raymond and Susan Carole White on the 28 March 2024 which remains outstanding.

9.	RELATED PARTY DISCLOSURES

10.	ULTIMATE CONTROLLING PARTY

The controlling party is ELR & JKG Holdings Ltd.