REGISTERED NUMBER: 02792872 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2026

for

PRESSURE VACUUM LEVEL LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

9,198

11,157

CURRENT ASSETS

Stocks

183,647

200,757

Debtors

5

130,390

94,129

Cash at bank and in hand

157,646

27,216

471,683

322,102

CREDITORS

Amounts falling due within one year

6

229,828

160,798

NET CURRENT ASSETS

241,855

161,304

TOTAL ASSETS LESS CURRENT LIABILITIES

251,053

172,461

PROVISIONS FOR LIABILITIES

7

2,299

2,229

NET ASSETS

248,754

170,232

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

248,752

170,230

SHAREHOLDERS' FUNDS

248,754

170,232

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 23 October 2026 and were signed on its behalf by:

S J Moorey - Director

1.	STATUTORY INFORMATION

Pressure Vacuum Level Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

02792872

Registered office:

Woodcutters Cottage

Beaconsfield Road

Chelwood Gate

East Sussex

RH17 7LF

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.

Plant and machinery etc

-

25% on reducing balance

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 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

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 8 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2025

122,443

Additions

1,955

Disposals

(48,792

)

At 31 July 2026

75,606

DEPRECIATION

At 1 August 2025

111,286

Charge for year

2,737

Eliminated on disposal

(47,615

)

At 31 July 2026

66,408

NET BOOK VALUE

At 31 July 2026

9,198

At 31 July 2025

11,157

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.7.25

£

£

Trade debtors

120,937

86,922

Other debtors

9,453

7,207

130,390

94,129

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.7.25

£

£

Trade creditors

113,679

99,111

Taxation and social security

76,770

52,734

Other creditors

39,379

8,953

229,828

160,798

7.	PROVISIONS FOR LIABILITIES

31.7.26

31.7.25

£

£

Deferred tax

2,299

2,229

Deferred

tax

£

Balance at 1 August 2025

2,229

Provided during year

70

Balance at 31 July 2026

2,299

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At 31 July 2026 the Directors were owed £35,953 from the company.