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Sammons Aviation Ltd
Financial Statements
For The Year Ended 30 September 2023
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 12912018
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 314,592 327,806
314,592 327,806
CURRENT ASSETS
Cash at bank and in hand 500 500
500 500
Creditors: Amounts Falling Due Within One Year 5 (78,474 ) (48,317 )
NET CURRENT ASSETS (LIABILITIES) (77,974 ) (47,817 )
TOTAL ASSETS LESS CURRENT LIABILITIES 236,618 279,989
Creditors: Amounts Falling Due After More Than One Year 6 (113,299 ) (141,044 )
NET ASSETS 123,319 138,945
CAPITAL AND RESERVES
Called up share capital 8 100 100
Revaluation reserve 9 138,997 138,997
Profit and Loss Account (15,778 ) (152 )
SHAREHOLDERS' FUNDS 123,319 138,945
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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 Jonathan Sammons
Director
17th April 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Sammons Aviation Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12912018 . The registered office is Sammons Aviation, Mulberry Grove, Suite 3653, Wokingham, Berkshire, RG40 9NN.
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. 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 20% reducing balance basis
Motor Vehicles 20% reducing balance basis
2.3. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost or Valuation
As at 1 October 2022 999 354,997 355,996
As at 30 September 2023 999 354,997 355,996
Depreciation
As at 1 October 2022 359 27,831 28,190
Provided during the period 128 13,086 13,214
As at 30 September 2023 487 40,917 41,404
Net Book Value
As at 30 September 2023 512 314,080 314,592
As at 1 October 2022 640 327,166 327,806
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 21,395 21,395
Trade creditors (1 ) (2 )
Accruals and deferred income 550 550
Director's loan account 56,530 26,374
78,474 48,317
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Page 3
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 113,299 141,044
7. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 21,395 21,395
Later than one year and not later than five years 113,299 141,044
134,694 162,439
134,694 162,439
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
9. Reserves
Revaluation Reserve
£
As at 1 October 2022 138,997
As at 30 September 2023 138,997
Page 3