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Company Registration No. 12114580 (England and Wales)
Air Passenger Solicitors Limited Unaudited accounts for the year ended 31 October 2024
Air Passenger Solicitors Limited Unaudited accounts Contents
Page
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Air Passenger Solicitors Limited Company Information for the year ended 31 October 2024
Director
N J Davidson
Company Number
12114580 (England and Wales)
Registered Office
Meadow View Faygate Lane Faygate Horsham West Sussex RH12 4SJ United Kingdom
Accountants
Taxsense 203 West Street Fareham Hants PO16 0EN
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Air Passenger Solicitors Limited Accountants' report
Accountants' report to the director of Air Passenger Solicitors Limited on the preparation of the unaudited statutory accounts for the year ended 31 October 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Air Passenger Solicitors Limited for the year ended 31 October 2024 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Air Passenger Solicitors Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Air Passenger Solicitors Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Air Passenger Solicitors Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Air Passenger Solicitors Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Air Passenger Solicitors Limited. You consider that Air Passenger Solicitors 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 accounts of Air Passenger Solicitors 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 accounts.
Taxsense 203 West Street Fareham Hants PO16 0EN 2 December 2024
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Air Passenger Solicitors Limited Statement of financial position as at 31 October 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
6,000 
7,200 
Tangible assets
6,186 
8,248 
12,186 
15,448 
Current assets
Debtors
1,342 
228 
Cash at bank and in hand
- 
9,800 
1,342 
10,028 
Creditors: amounts falling due within one year
(43,320)
(30,876)
Net current liabilities
(41,978)
(20,848)
Net liabilities
(29,792)
(5,400)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(29,892)
(5,500)
Shareholders' funds
(29,792)
(5,400)
For the year ending 31 October 2024 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 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 and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 December 2024 and were signed on its behalf by
N J Davidson Director Company Registration No. 12114580
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Air Passenger Solicitors Limited Notes to the Accounts for the year ended 31 October 2024
1
Statutory information
Air Passenger Solicitors Limited is a private company, limited by shares, registered in England and Wales, registration number 12114580. The registered office is Meadow View Faygate Lane, Faygate, Horsham, West Sussex, RH12 4SJ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% reducing balance
Computer equipment
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Goodwill 10% on cost
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 November 2023
12,000 
At 31 October 2024
12,000 
Amortisation
At 1 November 2023
4,800 
Charge for the year
1,200 
At 31 October 2024
6,000 
Net book value
At 31 October 2024
6,000 
At 31 October 2023
7,200 
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Air Passenger Solicitors Limited Notes to the Accounts for the year ended 31 October 2024
5
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2023
15,080 
1,319 
16,399 
At 31 October 2024
15,080 
1,319 
16,399 
Depreciation
At 1 November 2023
7,963 
188 
8,151 
Charge for the year
1,779 
283 
2,062 
At 31 October 2024
9,742 
471 
10,213 
Net book value
At 31 October 2024
5,338 
848 
6,186 
At 31 October 2023
7,117 
1,131 
8,248 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
1,342 
228 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
15,661 
- 
Taxes and social security
267 
267 
Other creditors
17,509 
22,003 
Loans from directors
9,883 
8,082 
Accruals
- 
524 
43,320 
30,876 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
N J Davidson
Director Loan Account
(8,082)
(7,479)
(5,677)
(9,884)
(8,082)
(7,479)
(5,677)
(9,884)
10
Average number of employees
During the year the average number of employees was 0 (2023: 1).
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