REGISTERED NUMBER: 05689427 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

AIR FLOW SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

T B Friend

SECRETARY:

REGISTERED OFFICE:

Springhaven

1a Barnfield Close

Hastings

East Sussex

TN34 1TS

REGISTERED NUMBER:

05689427 (England and Wales)

ACCOUNTANTS:

In The Cloud Accounting

Springhaven

1a Barnfield Close

Hastings

East Sussex

TN34 1TS

FIXED ASSETS

Tangible assets

4

95,596

116,029

CURRENT ASSETS

Stocks

279,268

1,795

Debtors

5

986,768

525,219

Investments

6

4,354

8,471

Cash at bank and in hand

560,637

516,071

1,831,027

1,051,556

CREDITORS

Amounts falling due within one year

7

(752,249

)

(384,677

)

NET CURRENT ASSETS

1,078,778

666,879

TOTAL ASSETS LESS CURRENT LIABILITIES

1,174,374

782,908

CREDITORS

Amounts falling due after more than one year

8

(33,631

)

(54,621

)

NET ASSETS

1,140,743

728,287

RESERVES

Capital redemption reserve

10

100

100

Retained earnings

10

1,140,643

728,187

SHAREHOLDERS' FUNDS

1,140,743

728,287

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 19 October 2026 and were signed by:

T B Friend - Director

1.	STATUTORY INFORMATION

Air Flow Services 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.

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

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on reducing balance

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Amounts recoverable on contracts

Turnover on contracts is determined on the basis of the proportion of work completed at the balance sheet date to the total contract value. Operating profit includes attributable profit on the contracts. Amounts recoverable on contracts are included under debtors due within on year

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 February 2025

44,290

88,750

3,562

136,602

Additions

-

-

7,502

7,502

At 31 January 2026

44,290

88,750

11,064

144,104

DEPRECIATION

At 1 February 2025

13,975

5,357

1,241

20,573

Charge for year

6,063

20,848

1,024

27,935

At 31 January 2026

20,038

26,205

2,265

48,508

NET BOOK VALUE

At 31 January 2026

24,252

62,545

8,799

95,596

At 31 January 2025

30,315

83,393

2,321

116,029

5.

DEBTORS

31.1.26

31.1.25

£

£

Amounts falling due within one year:

Amounts recoverable on contracts

740,424

382,774

Retentions

120,364

-

Directors' current accounts

-

8,687

Tax

582

22,395

VAT

110,453

58,519

971,823

472,375

Amounts falling due after more than one year:

Other debtors

14,945

52,844

Aggregate amounts

986,768

525,219

6.	CURRENT ASSET INVESTMENTS

31.1.26

31.1.25

£

£

Listed investments

4,354

8,471

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Hire purchase contracts

10,954

11,125

Trade creditors

397,042

144,536

Tax

185,782

125,418

Social security and other taxes

27,379

14,833

Other creditors

987

-

Directors' current accounts

904

8,362

Accrued expenses

129,201

80,403

752,249

384,677

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans - 1-2 years

7,464

10,000

Bank loans - 2-5 years

-

7,500

Hire purchase contracts

26,167

37,121

33,631

54,621

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

1

Ordinary

10p

-

-

10.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 February 2025

728,187

100

728,287

Profit for the year

502,456

502,456

Dividends

(90,000

)

(90,000

)

At 31 January 2026

1,140,643

100

1,140,743

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

31.1.26

31.1.25

£

£

D Friend

Balance outstanding at start of year

-

150,031

Amounts repaid

-

(150,031

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

T B Friend

Balance outstanding at start of year

8,687

-

Amounts advanced

-

8,687

Amounts repaid

(9,591

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(904

)

8,687

At the end of the accounting period the director owed an amount of £8,687 (2024 £nil) included within Other Debtors

12.	RELATED PARTY DISCLOSURES

The ultimate controlling party is T B Friend.