Auto-Vent (Stoke-on-Trent) Limited

Auto-Vent (Stoke-on-Trent) Limited
Registered number:		00469582
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		148,739			164,579

Current assets
Stocks		17,500			17,500
Debtors	4	594,265			706,519
Cash at bank and in hand		292			252
		612,057			724,271

Creditors: amounts falling due within one year	5	(282,827)			(371,915)

Net current assets			329,230			352,356

Total assets less current liabilities			477,969			516,935

Creditors: amounts falling due after more than one year	6		(30,771)			(44,739)

Provisions for liabilities			(24,759)			(34,951)


Net assets			422,439			437,245

Capital and reserves
Called up share capital			4,840			4,840
Profit and loss account			417,599			432,405

Shareholders' funds			422,439			437,245

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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 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.




Mr L M Gray
Director
Approved by the board on 24 September 2026

Auto-Vent (Stoke-on-Trent) Limited
Notes to the Accounts
for the year ended 31 December 2025


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.

	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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:


	Motor vehicles and Computer Equipment			25% per annum
	Plant and machinery			10% per annum
	Fixtures, fittings, tools and equipment			10% per annum

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					20		21


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	2,334		290,901		282,851		576,086
	Additions	-		1,250		29,495		30,745
	Disposals	-		-		(31,665)		(31,665)
	At 31 December 2025	2,334		292,151		280,681		575,166

	Depreciation
	At 1 January 2025	-		212,947		198,560		411,507
	Charge for the year	-		8,117		25,109		33,226
	On disposals	-		-		(18,306)		(18,306)
	At 31 December 2025	-		221,064		205,363		426,427

	Net book value
	At 31 December 2025	2,334		71,087		75,318		148,739
	At 31 December 2024	2,334		77,954		84,291		164,579




4	Debtors					2025		2024
£							£

	Trade debtors					531,807		644,943
	Other debtors					62,458		61,576
						594,265		706,519


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					90,304		172,113
	Obligations under finance lease and hire purchase contracts					19,276		27,935
	Trade creditors					127,487		146,223
	Corporation tax					-		21
	Other taxes and social security costs					26,847		6,755
	Other creditors					18,913		18,868
						282,827		371,915


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					-		15,000
	Obligations under finance lease and hire purchase contracts					30,771		29,739
						30,771		44,739


7	Other information

	Auto-Vent (Stoke-on-Trent) Limited is a private company limited by shares and incorporated in England. Its registered office is
	Sandbach Road
	Cobridge
	Stoke on Trent
	Staffordshire
	ST6 2DG