Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31true2023-01-01No description of principal activity34falsetrue 01985486 2023-01-01 2023-12-31 01985486 2022-02-01 2022-12-31 01985486 2023-12-31 01985486 2022-12-31 01985486 2022-02-01 01985486 c:Director3 2023-01-01 2023-12-31 01985486 d:CurrentFinancialInstruments 2023-12-31 01985486 d:CurrentFinancialInstruments 2022-12-31 01985486 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 01985486 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 01985486 d:ShareCapital 2023-01-01 2023-12-31 01985486 d:ShareCapital 2023-12-31 01985486 d:ShareCapital 2022-02-01 2022-12-31 01985486 d:ShareCapital 2022-12-31 01985486 d:ShareCapital 2022-02-01 01985486 d:CapitalRedemptionReserve 2023-01-01 2023-12-31 01985486 d:CapitalRedemptionReserve 2023-12-31 01985486 d:CapitalRedemptionReserve 2022-02-01 2022-12-31 01985486 d:CapitalRedemptionReserve 2022-12-31 01985486 d:CapitalRedemptionReserve 2022-02-01 01985486 d:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 01985486 d:RetainedEarningsAccumulatedLosses 2023-12-31 01985486 d:RetainedEarningsAccumulatedLosses 2022-02-01 2022-12-31 01985486 d:RetainedEarningsAccumulatedLosses 2022-12-31 01985486 d:RetainedEarningsAccumulatedLosses 2022-02-01 01985486 c:OrdinaryShareClass1 2023-01-01 2023-12-31 01985486 c:OrdinaryShareClass1 2023-12-31 01985486 c:EntityNoLongerTradingButTradedInPast 2023-01-01 2023-12-31 01985486 c:FRS102 2023-01-01 2023-12-31 01985486 c:Audited 2023-01-01 2023-12-31 01985486 c:FullAccounts 2023-01-01 2023-12-31 01985486 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 01985486 c:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 01985486









AVIATION SUPPORT LIMITED








FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
AVIATION SUPPORT LIMITED
REGISTERED NUMBER: 01985486

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023


2023

2022
Note
£
£
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
1
10,463

  
1
10,463

Creditors: amounts falling due within one year
 5 
-
(924)

Net current assets
  
 
 
1
 
 
9,539

  

Net assets
  
1
9,539


Capital and reserves
  

Called up share capital 
 6 
1
1,860

Capital redemption reserve
  
-
1,140

Profit and loss account
  
-
6,539

  
1
9,539


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 9 September 2024.




R James
Director


The notes on pages 3 to 5 form part of these financial statements.

Page 1

 
AVIATION SUPPORT LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2023


Called up share capital
Capital redemption reserve
Profit and loss account
Total equity

£
£
£
£

At 1 January 2023
1,860
1,140
6,539
9,539
Total comprehensive income for the year
-
-
-
-

Dividends: Equity capital
-
-
(6,539)
(6,539)

Purchase of own shares
-
(1,140)
-
(1,140)

Shares cancelled during the year
(1,859)
-
-
(1,859)


At 31 December 2023
1
-
-
1


The notes on pages 3 to 5 form part of these financial statements.


STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2022


Called up share capital
Capital redemption reserve
Profit and loss account
Total equity

£
£
£
£

At 1 February 2022
1,860
1,140
2,504
5,504


Comprehensive income for the period

Profit for the period
-
-
4,035
4,035
Total comprehensive income for the period
-
-
4,035
4,035


At 31 December 2022
1,860
1,140
6,539
9,539


The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
AVIATION SUPPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Aviation Support Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is 3 Brook Business Centre, Cowley Mill Road, Uxbridge, Middlesex, UB8 2FX.
The company specialised in air transportation services but ceased to trade on 28 February 2019.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Following a group restructure in previous years, the company's trade was transferred to a fellow group subsidiary where it continues. The Directors have no future plans for trading via the company.
The Directors, therefore, do not consider that the going concern basis is appropriate for these financial statements and instead have prepared the financial statements on a "break-up basis". This basis includes all assets at their recoverable amounts rather than their historical costs; and makes provisions for the costs of disposals of any assets. All assets and liabilities are treated as recoverable and payable within one year.
There have been no adjustments made to move the amounts from a going concern to a "break-up" basis.
 

 
2.2

Finance costs

Finance costs are charged to the Statement of comprehensive income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.3

Taxation

Tax is recognised in the Statement of comprehensive income except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 3

 
AVIATION SUPPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (period ended 31 January 2022 - 4).


4.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
1
10,463

1
10,463



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
-
924

-
924



6.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



1 (2022 - 1,860) Ordinary share of £1
1
1,860

Page 4

 
AVIATION SUPPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

6.Share capital (continued)

On 5 October 2023, a special resolution was passed to cancel 1,859 issued Ordinary £1 shares. A statement of solvency was who passed by the directors such that the company's equity could be reduced to £1 and the £2,999 held in the capital redemption reserve could be moved to the profit and loss reserve.



7.


Related party transactions

The company has taken advantage of the exemption in Financial Reporting Standard 102 from disclosing transactions with other group companies that are wholly owned within the group.
 
Included within other debtors at the Statement of financial position date is a net amount totalling £Nil (2022 - £7,111) due from Mapcargo Logistics LLP, the LLP in which the immediate parent company is a member.


8.


Controlling party

The immediate parent undertaking is Elmex Sales Corporation Limited, a company incorporated in England and Wales. The ultimate parent undertaking is Chartis Holdings Limited, a company incorporated in England and Wales.
The smallest and largest group accounts in which this company is included are those of Chartis Holdings Limited. Copies of those consolidated financial statements can be obtained from Companies House or the registered office: 3 Brook Business Centre, Cowley Mill Road, Uxbridge, Middlesex, UB8 2FX.
The directors are of the opinion that there is no individual controlling party.


9.


Auditors' information

The auditor's report was unqualified and made no reference to any matters to which the auditor drew attention by way of emphasis. The Senior statutory auditor was Mark Hancock, for and on behalf of Barnes Roffe LLP 
10/09/2024

Page 5