Air Ducters Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11354713

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,190		3,950

			2,190		3,950
CURRENT ASSETS
Stocks	5	18,312		-
Debtors	6	6,250		83,967
Cash at bank and in hand		34,608		26,407

		59,170		110,374
Creditors: Amounts Falling Due Within One Year	7	(58,582 )		(84,282 )

NET CURRENT ASSETS (LIABILITIES)			588		26,092

TOTAL ASSETS LESS CURRENT LIABILITIES			2,778		30,042

Creditors: Amounts Falling Due After More Than One Year	8		-		(2,500 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	9		-		(697 )

NET ASSETS			2,778		26,845

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			2,678		26,745

SHAREHOLDERS' FUNDS			2,778		26,845

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Air Ducters Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr R J Riley

Director

15th October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Air Ducters Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11354713 . The registered office is 6 Landseer Grove, Pheasey Great Barr, Birmingham, B43 7UP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer.

Rendering of services

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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant and Machinery	25% reducing balance
Motor Vehicles	25% reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording profit (when appropriate) and related costs as contract activity progresses.

2.6. Taxation

A current tax liability is recognised for the tax payable on the taxable profit of the current 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. 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. Current and deferred tax liabilities are not discounted.

2.7. Pensions

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

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Air Ducters Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.8. Debtors

Short Term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

2.9. Creditors

Short term creditors are measured at transaction price (which is usually the invoice price).

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2025: 5)

4. Tangible Assets

	Plant and Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 April 2025	7,429	7,500	14,929
Additions	1,150	-	1,150

As at 31 March 2026	8,579	7,500	16,079

Depreciation
As at 1 April 2025	4,480	6,499	10,979
Provided during the period	2,410	500	2,910

As at 31 March 2026	6,890	6,999	13,889

Net Book Value
As at 31 March 2026	1,689	501	2,190

As at 1 April 2025	2,949	1,001	3,950

5. Stocks

	2026	2025
	£	£
Stock	18,312	-

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	750	81,091
Other debtors	5,500	2,876

	6,250	83,967

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Air Ducters Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	28,503	28,644
Bank loans and overdrafts	2,500	10,000
Other creditors	18,911	32,371
Taxation and social security	8,668	13,267

	58,582	84,282

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	2,500

9. Deferred Taxation

The provision for deferred tax is made up as follows:

	2026	2025
	£	£
Other timing differences	-	697

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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