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SENTINEL AVIATION LIMITED

Registered Number
09400896
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2025

SENTINEL AVIATION LIMITED
Company Information
for the year from 1 February 2024 to 31 January 2025

Directors

DANGERFIELD, Roland Charles
GARFIELD DAVIES, David James

Registered Address

Wolfe Mead
Farnham Road
Bordon
GU35 0NH

Registered Number

09400896 (England and Wales)
SENTINEL AVIATION LIMITED
Balance Sheet as at
31 January 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets310,58595,262
10,58595,262
Current assets
Debtors13,548205,435
Cash at bank and on hand1,753,220853,553
1,766,7681,058,988
Creditors amounts falling due within one year4(338,675)(281,021)
Net current assets (liabilities)1,428,093777,967
Total assets less current liabilities1,438,678873,229
Creditors amounts falling due after one year5(11,966)(11,966)
Provisions for liabilities6(2,011)(18,100)
Net assets1,424,701843,163
Capital and reserves
Called up share capital120120
Profit and loss account1,424,581843,043
Shareholders' funds1,424,701843,163
The financial statements were approved and authorised for issue by the Board of Directors on 7 March 2025, and are signed on its behalf by:
GARFIELD DAVIES, David James
Director
Registered Company No. 09400896
SENTINEL AVIATION LIMITED
Notes to the Financial Statements
for the year ended 31 January 2025

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Vehicles33
Office Equipment33
2.Average number of employees

20252024
Average number of employees during the year32
3.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 February 24126,36825,038151,406
Additions-3,0123,012
Disposals(124,175)-(124,175)
At 31 January 252,19328,05030,243
Depreciation and impairment
At 01 February 2443,24612,89856,144
Charge for year1124,7944,906
On disposals(41,392)-(41,392)
At 31 January 251,96617,69219,658
Net book value
At 31 January 2522710,35810,585
At 31 January 2483,12212,14095,262
4.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables6,1955,353
Bank borrowings and overdrafts7,3862,401
Taxation and social security324,294272,466
Accrued liabilities and deferred income800801
Total338,675281,021
5.Creditors: amounts due after one year

2025

2024

££
Other creditors11,96611,966
Total11,96611,966
6.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)2,01118,100
Total2,01118,100