2022-11-012023-10-312023-10-31false11608340AEROCAT 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AEROCAT LTD

Registered Number
11608340
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2023

AEROCAT LTD
Company Information
for the year from 1 November 2022 to 31 October 2023

Director

C Boyd

Registered Address

20-22 Wenlock Road
London
N1 7GU

Registered Number

11608340 (England and Wales)
AEROCAT LTD
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets312,78919,797
12,78919,797
Current assets
Debtors587,0961,348,134
Cash at bank and on hand7,51945,009
594,6151,393,143
Creditors amounts falling due within one year4(157,906)(688,277)
Net current assets (liabilities)436,709704,866
Total assets less current liabilities449,498724,663
Creditors amounts falling due after one year5(36,112)(45,833)
Net assets413,386678,830
Capital and reserves
Called up share capital11
Profit and loss account413,385678,829
Shareholders' funds413,386678,830
The financial statements were approved and authorised for issue by the Director on 31 October 2024, and are signed on its behalf by:
C Boyd
Director
Registered Company No. 11608340
AEROCAT LTD
Notes to the Financial Statements
for the year ended 31 October 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Office Equipment25
2.Average number of employees

20232022
Average number of employees during the year1313
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 November 2219,9298,12328,052
At 31 October 2319,9298,12328,052
Depreciation and impairment
At 01 November 224,3443,9118,255
Charge for year4,9822,0267,008
At 31 October 239,3265,93715,263
Net book value
At 31 October 2310,6032,18612,789
At 31 October 2215,5854,21219,797
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables88,307311,563
Taxation and social security69,599376,714
Total157,906688,277
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts35,83345,833
Amounts owed to related parties279-
Total36,11245,833