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REGISTERED NUMBER: 08519592 (England and Wales)



































Unaudited Financial Statements

for the Year Ended 31 May 2024

for

PCS AVIATION LIMITED

PCS AVIATION LIMITED (REGISTERED NUMBER: 08519592)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Chartered Certified Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 4


PCS AVIATION LIMITED

Company Information
for the Year Ended 31 May 2024







DIRECTOR: Hoppy Akhiritawati





REGISTERED OFFICE: Cleveland House
1-10 Sitwell Street
KINGSTON UPON HULL
East Yorkshire
HU8 7BE





REGISTERED NUMBER: 08519592 (England and Wales)





ACCOUNTANTS: G & C Professionals Limited
trading as Graham & Company
Chartered Certified Accountants
Cleveland House
1-10 Sitwell Street
KINGSTON UPON HULL
East Yorkshire
HU8 7BE

Chartered Certified Accountants' Report to the Director
on the Unaudited Financial Statements of
PCS AVIATION LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of PCS AVIATION LIMITED for the year ended 31 May 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of PCS AVIATION LIMITED in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of PCS AVIATION LIMITED and state those matters that we have agreed to state to the director of PCS AVIATION LIMITED in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that PCS AVIATION LIMITED 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 PCS AVIATION LIMITED. You consider that PCS AVIATION LIMITED 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 PCS AVIATION LIMITED. 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.






G & C Professionals Limited
trading as Graham & Company
Chartered Certified Accountants
Cleveland House
1-10 Sitwell Street
KINGSTON UPON HULL
East Yorkshire
HU8 7BE


30 September 2024

PCS AVIATION LIMITED (REGISTERED NUMBER: 08519592)

Balance Sheet
31 May 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 65 80

CURRENT ASSETS
Debtors 5 1,708 1,738
Cash at bank 1,404 21,508
3,112 23,246
CREDITORS
Amounts falling due within one year 6 2,030 19,563
NET CURRENT ASSETS 1,082 3,683
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,147

3,763

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 1,047 3,663
SHAREHOLDERS' FUNDS 1,147 3,763

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 25 September 2024 and were signed by:





Hoppy Akhiritawati - Director


PCS AVIATION LIMITED (REGISTERED NUMBER: 08519592)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

PCS AVIATION 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 represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 20% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

PCS AVIATION LIMITED (REGISTERED NUMBER: 08519592)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 June 2023
and 31 May 2024 545
DEPRECIATION
At 1 June 2023 465
Charge for year 15
At 31 May 2024 480
NET BOOK VALUE
At 31 May 2024 65
At 31 May 2023 80

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,708 1,738

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors - 5,172
Corporation tax 447 1,756
VAT - 1,212
Other creditors - 8,500
Directors' loan accounts 823 1,073
Accrued expenses 760 1,850
2,030 19,563

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
45 A Ordinary £1 45 45
45 B Ordinary £1 45 45
10 C Ordinary £1 10 10
100 100

PCS AVIATION LIMITED (REGISTERED NUMBER: 08519592)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

8. RESERVES
Retained
earnings
£   

At 1 June 2023 3,663
Profit for the year 1,884
Dividends (4,500 )
At 31 May 2024 1,047