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Registered number: 07297547
John Turner Aviation Consultancy Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
Michael James Knowles & Co Ltd
Chartered Certified Accountants
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Director Mr J Turner
Company Number 07297547
Registered Office 20 Dickson Road
Blackpool
Lancashire
FY1 2AE
Accountants Michael James Knowles & Co Ltd
Chartered Certified Accountants
20 Dickson Road
Blackpool
Lancashire
FY1 2AE
Page 1
Page 2
Balance Sheet
Registered number: 07297547
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,174 4,364
3,174 4,364
CURRENT ASSETS
Stocks 5 140 840
Debtors 6 986 575
Cash at bank and in hand 63,860 69,571
64,986 70,986
Creditors: Amounts Falling Due Within One Year 7 (4,321 ) (8,058 )
NET CURRENT ASSETS (LIABILITIES) 60,665 62,928
TOTAL ASSETS LESS CURRENT LIABILITIES 63,839 67,292
NET ASSETS 63,839 67,292
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 63,837 67,290
SHAREHOLDERS' FUNDS 63,839 67,292
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For the year ending 30 June 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr J Turner
Director
27th March 2025
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
John Turner Aviation Consultancy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07297547 . The registered office is 20 Dickson Road, Blackpool, Lancashire, FY1 2AE.
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, excluding discounts, rebates, value added tax and other sales taxes.
2.3. 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:
Plant & Machinery 25% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 33% on reducing balance
2.4. 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.
2.5. Foreign Currencies
Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 July 2023 16,033
As at 30 June 2024 16,033
Depreciation
As at 1 July 2023 11,669
Provided during the period 1,190
As at 30 June 2024 12,859
Net Book Value
As at 30 June 2024 3,174
As at 1 July 2023 4,364
5. Stocks
2024 2023
£ £
Work in progress 140 840
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 667 -
Other debtors 319 575
986 575
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 501 430
Other creditors 1,782 1,830
Taxation and social security 2,038 5,798
4,321 8,058
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8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
9. Directors Advances, Credits and Guarantees
Dividends paid to directors
2024 2023
£ £
Mr J Turner 5,750 10,000
10. Related Party Transactions
Mr J TurnerDirector and major shareholderDirectors loan account balance as at the year end £98 (2023: £87) in favour of the Director.

Mr J Turner

Director and major shareholder

Directors loan account balance as at the year end £98 (2023: £87) in favour of the Director.

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