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Registered number: 12054726
Distributed Avionics Limited
Financial Statements
For The Year Ended 31 March 2023
Halkin Lerman Davis
Beaumont Chancery
44 Southampton Buildings
Holborn
London
WC2A 1AP
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12054726
31 March 2023 31 March 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 701
Tangible Assets 5 11,276 11,174
11,276 11,875
CURRENT ASSETS
Stocks 6 489,091 75,964
Debtors 7 212,530 82,140
Cash at bank and in hand 1,524,069 53,737
2,225,690 211,841
Creditors: Amounts Falling Due Within One Year 8 (3,047,104 ) (678,376 )
NET CURRENT ASSETS (LIABILITIES) (821,414 ) (466,535 )
TOTAL ASSETS LESS CURRENT LIABILITIES (810,138 ) (454,660 )
NET LIABILITIES (810,138 ) (454,660 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (810,238 ) (454,760 )
SHAREHOLDERS' FUNDS (810,138) (454,660)
Page 1
Page 2
For the year ending 31 March 2023 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 S J Wright
Director
21/12/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Distributed Avionics Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12054726 . The registered office is 1st Floor Healthaid House, Marlborough Hill, Harrow, Middlesex, HA1 1UD.
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. This is usually at the point that the customer has signed for the delivery of the goods.
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Leasehold 5% Reducing balance
Plant & Machinery 15% Straight line
R&D Materials 15% Straight line
Computer Equipment 15% Straight line
2.4. 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 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 turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2022: 5)
6 5
4. Intangible Assets
Intellectual Property
£
Cost
As at 1 April 2022 701
Disposals (701 )
As at 31 March 2023 -
Net Book Value
As at 31 March 2023 -
As at 1 April 2022 701
Page 3
Page 4
5. Tangible Assets
Plant & Machinery R&D Materials Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2022 7,044 7,516 2,076 16,636
Additions 5,394 - 8,460 13,854
Disposals (2,767 ) (7,516 ) (1,494 ) (11,777 )
As at 31 March 2023 9,671 - 9,042 18,713
Depreciation
As at 1 April 2022 2,221 2,764 477 5,462
Provided during the period 3,415 2,506 3,512 9,433
Disposals (1,129 ) (5,529 ) (800 ) (7,458 )
As at 31 March 2023 4,507 (259 ) 3,189 7,437
Net Book Value
As at 31 March 2023 5,164 259 5,853 11,276
As at 1 April 2022 4,823 4,752 1,599 11,174
6. Stocks
31 March 2023 31 March 2022
£ £
Stock 204,302 43,923
Work in progress 284,789 32,041
489,091 75,964
7. Debtors
31 March 2023 31 March 2022
£ £
Due within one year
Prepayments and accrued income 203,698 20,000
Other debtors 8,832 -
VAT - 62,140
212,530 82,140
8. Creditors: Amounts Falling Due Within One Year
31 March 2023 31 March 2022
£ £
Trade creditors 165,301 62,489
Social security and other taxes 8,621 7,028
VAT 549,638 -
Other creditors - 126,667
Pension payable 1,435 992
Accrued expenses 32,300 1,300
Directors' loan accounts 479,900 479,900
Amounts owed to group undertakings 1,809,909 -
3,047,104 678,376
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Page 5
9. Share Capital
31 March 2023 31 March 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5