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Company registration number: SC615408
Delny Air Crew Services Ltd
Unaudited filleted financial statements
31 December 2021
Delny Air Crew Services Ltd
Contents
Directors and other information
Accountants report
Statement of financial position and notes to the financial statements
Delny Air Crew Services Ltd
Directors and other information
Directors Mr Daniel Racionzer
Mrs Jan Racionzer
Company number SC615408
Registered office Broomhill Croft
Delny Muir
Invergordon
IV18 0NP
Accountants FKF Accounting Limited
4th Floor Metropolitan House
31-33 High Street
Inverness
IV1 1HT
Delny Air Crew Services Ltd
Report to the board of directors on the preparation of the
unaudited statutory financial statements of Delny Air Crew Services Ltd
Year ended 31 December 2021
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Delny Air Crew Services Ltd for the year ended 31 December 2021 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the board of directors of Delny Air Crew Services Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Delny Air Crew Services Ltd and state those matters that we have agreed to state to the board of directors of Delny Air Crew Services Ltd as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Delny Air Crew Services Ltd and its board of directors as a body for our work or for this report.
It is your duty to ensure that Delny Air Crew Services Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Delny Air Crew Services Ltd. You consider that Delny Air Crew Services Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Delny Air Crew Services Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
FKF Accounting Limited
4th Floor Metropolitan House
31-33 High Street
Inverness
IV1 1HT
24 August 2022
Delny Air Crew Services Ltd
Statement of financial position
31 December 2021
2021 2020
£ £
Fixed assets 26,662 34,211
_______ _______
Current assets 39,217 25,119
Creditors: amounts falling due within one year ( 55,886) ( 13,733)
_______ _______
Net current (liabilities)/assets ( 16,669) 11,386
_______ _______
Total assets less current liabilities 9,993 45,597
Accruals and deferred income ( 2,928) ( 1,500)
_______ _______
Net assets 7,065 44,097
_______ _______
Capital and reserves 7,065 44,097
_______ _______
Notes to the financial statements
Delny Air Crew Services Ltd
Year ended 31 December 2021
1. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2020: 2).
2. Change in accounting policy
Having reviewed the depreciation policies, the directors have decided to alter the depreciation method of motor vehicles from 33% straight line to 20% reducing balance so the accounts show a more reasonable value of motor vehicles.
For the year ending 31 December 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsiblities:
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 24 August 2022 , and are signed on behalf of the board by:
Mr Daniel Racionzer
Director
Company registration number: SC615408
The company is a private company limited by shares, registered in Scotland.