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Registered number: 09048793
On Air Dining Limited
Director's Report and
Unaudited Financial Statements
For The Year Ended 31 May 2023
Innovate Accountancy Limited
Director's Report and Unaudited Financial Statements
Contents
Page
Company Information 1
Director's Report 2
Accountant's Report 3
Profit and Loss Account 4
Balance Sheet 5—6
Notes to the Financial Statements 7—10
Page 1
Company Information
Director Mr Daniel Hulme
Company Number 09048793
Registered Office Unit B3 Redfields Industrial Park
Church Crookham
Fleet
GU52 0RD
Accountants Innovate Accountancy Limited
5 Marriotts Walk
Stowmarket
Uk
IP14 1AF
Page 1
Page 2
Director's Report
The director presents his report and the financial statements for the year ended 31 May 2023 .
Directors
The director who held office during the year were as follows:
Mr Daniel Hulme
Statement of Director's Responsibilities
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr Daniel Hulme
Director
29/01/2024
Page 2
Page 3
Accountant's Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 May 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. 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 financial statements.
Signed
29/01/2024
Innovate Accountancy Limited
5 Marriotts Walk
Stowmarket
Uk
IP14 1AF
Page 3
Page 4
Profit and Loss Account
2023 2022
Notes £ £
TURNOVER 3,522,159 2,984,865
Cost of sales (922,675 ) (681,936 )
GROSS PROFIT 2,599,484 2,302,929
Administrative expenses (2,527,058 ) (1,998,804 )
Other operating income - 45,413
OPERATING PROFIT 72,426 349,538
Loss on disposal of fixed assets - (1,398 )
Other interest receivable and similar income 512 1
Interest payable and similar charges 1,142,313 (349,600 )
PROFIT/(LOSS) FOR THE FINANCIAL YEAR 1,215,251 (1,459 )
The notes on pages 7 to 10 form part of these financial statements.
Page 4
Page 5
Balance Sheet
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 397,411 388,010
397,411 388,010
CURRENT ASSETS
Stocks 6 94,026 90,114
Debtors 7 233,505 428,523
Cash at bank and in hand 123,392 2,083
450,923 520,720
Creditors: Amounts Falling Due Within One Year 8 (557,102 ) (309,042 )
NET CURRENT ASSETS (LIABILITIES) (106,179 ) 211,678
TOTAL ASSETS LESS CURRENT LIABILITIES 291,232 599,688
Creditors: Amounts Falling Due After More Than One Year 9 (2,281,629 ) (3,805,336 )
NET LIABILITIES (1,990,397 ) (3,205,648 )
CAPITAL AND RESERVES
Called up share capital 11 150,040 150,040
Profit and Loss Account (2,140,437 ) (3,355,688 )
SHAREHOLDERS' FUNDS (1,990,397) (3,205,648)
Page 5
Page 6
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Mr Daniel Hulme
Director
29/01/2024
The notes on pages 7 to 10 form part of these financial statements.
Page 6
Page 7
Notes to the Financial Statements
1. General Information
On Air Dining Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09048793 . The registered office is Unit B3 Redfields Industrial Park, Church Crookham, Fleet, GU52 0RD.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. 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:
Freehold 20
Leasehold 20
Plant & Machinery 20
Motor Vehicles 20
Fixtures & Fittings 20
Computer Equipment 20
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. 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: 48 (2022: 48)
48 48
Page 7
Page 8
4. Intangible Assets
Goodwill
£
Cost
As at 1 June 2022 402,655
As at 31 May 2023 402,655
Amortisation
As at 1 June 2022 402,655
As at 31 May 2023 402,655
Net Book Value
As at 31 May 2023 -
As at 1 June 2022 -
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 June 2022 43,335 222,733 301,455 16,331 583,854
Additions 27,832 17,863 39,865 11,360 96,920
As at 31 May 2023 71,167 240,596 341,320 27,691 680,774
Depreciation
As at 1 June 2022 18,565 100,988 71,016 5,275 195,844
Provided during the period 1,052 27,922 54,061 4,484 87,519
As at 31 May 2023 19,617 128,910 125,077 9,759 283,363
Net Book Value
As at 31 May 2023 51,550 111,686 216,243 17,932 397,411
As at 1 June 2022 24,770 121,745 230,439 11,056 388,010
6. Stocks
2023 2022
£ £
Stock 94,026 90,114
94,026 90,114
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7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 170,455 343,504
Prepayments and accrued income 49,206 56,333
Other debtors 3,727 7,508
VAT 10,117 13,433
Director's loan account - 7,745
233,505 428,523
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 214,596 149,521
Other loans 31,841 47,762
Other taxes and social security 62,669 72,087
Net wages 463 -
Other creditors 3,194 9,848
Accruals and deferred income 202,842 29,824
Director's loan account 41,497 -
557,102 309,042
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 47,773 71,613
Other loans 2,041,500 3,549,160
Other creditors 192,356 184,563
2,281,629 3,805,336
10. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 47,773 71,613
47,773 71,613
47,773 71,613
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 150,040 150,040
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12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
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