REGISTERED NUMBER: 14588013 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st January 2026

for

Elite Smoke Ventilation Ltd

Page

Company information

1

Abridged statement of financial position

2

Notes to the financial statements

4

Directors:

M G Gliddon

L Gliddon

Registered office:

21 Buckthorn Road

Dunmow

Essex

CM6 1HZ

Registered number:

14588013 (England and Wales)

Accountants:

Cooper Paul

Abacus House

14-18 Forest Road

Loughton

Essex

IG10 1DX

Fixed assets

Tangible assets

4

868

982

Current assets

Debtors

71,929

35,889

Cash at bank

20,891

22,103

92,820

57,992

Creditors

Amounts falling due within one year

(24,227

)

(25,863

)

Net current assets

68,593

32,129

Total assets less current liabilities

69,461

33,111

Capital and reserves

Called up share capital

10

10

Retained earnings

69,451

33,101

69,461

33,111

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 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.

All the members have consented to the preparation of an abridged Statement of income and retained earnings and an abridged Statement of financial position for the year ended 31st January 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 22nd October 2026 and were signed on its behalf by:

M G Gliddon - Director

1.	Statutory information

Elite Smoke Ventilation 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.

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.

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.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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

Totals

£

Cost

At 1st February 2025

1,965

Additions

503

At 31st January 2026

2,468

Depreciation

At 1st February 2025

983

Charge for year

617

At 31st January 2026

1,600

Net book value

At 31st January 2026

868

At 31st January 2025

982

5.	Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 31st January 2026 and 31st January 2025:

2026

2025

£

£

M G Gliddon

Balance outstanding at start of year

-

-

Amounts advanced

60,682

-

Amounts repaid

(53,106

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

7,576

-