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REGISTERED NUMBER: 03708296 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

AVIATION RESOURCE DEVELOPMENT (UK)
LIMITED

AVIATION RESOURCE DEVELOPMENT (UK)
LIMITED (REGISTERED NUMBER: 03708296)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 5

AVIATION RESOURCE DEVELOPMENT (UK)
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTOR: M A Helps





SECRETARY: M A Helps





REGISTERED OFFICE: Avebury House
6 St Peter Street
Winchester
Hampshire
SO23 8BN





REGISTERED NUMBER: 03708296 (England and Wales)





ACCOUNTANTS: Rothmans LLP
Avebury House
St Peter Street
Winchester
Hampshire
SO23 8BN

AVIATION RESOURCE DEVELOPMENT (UK)
LIMITED (REGISTERED NUMBER: 03708296)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 40,000 60,000

CURRENT ASSETS
Cash at bank 50 -

CREDITORS
Amounts falling due within one year 5 14,090 12,634
NET CURRENT LIABILITIES (14,040 ) (12,634 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

25,960

47,366

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 25,958 47,364
SHAREHOLDERS' FUNDS 25,960 47,366

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 June 2025 and were signed by:





M A Helps - Director


AVIATION RESOURCE DEVELOPMENT (UK)
LIMITED (REGISTERED NUMBER: 03708296)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. STATUTORY INFORMATION

Aviation Resource Development (UK) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Intangible assets
Intangible assets comprise of domain names, curriculum and other intellectual property rights.

Intangible assets are initially measured at cost and then subsequently measured at cost less any accumulated amortisation and accumulated impairment losses. Following transition to FRS 102, the company has adopted a policy of amortising intangible assets evenly over the estimated useful life of 10 years.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 October 2023
and 30 September 2024 200,000
AMORTISATION
At 1 October 2023 140,000
Charge for year 20,000
At 30 September 2024 160,000
NET BOOK VALUE
At 30 September 2024 40,000
At 30 September 2023 60,000

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors - 877
Other creditors 14,090 11,757
14,090 12,634

AVIATION RESOURCE DEVELOPMENT (UK)
LIMITED (REGISTERED NUMBER: 03708296)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


6. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2024 and 30 September 2023:

2024 2023
£    £   
M A Helps
Balance outstanding at start of year (11,142 ) (10,297 )
Amounts advanced - 145
Amounts repaid (2,122 ) (990 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (13,264 ) (11,142 )

This loan is provided interest free and repayable on demand.

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
AVIATION RESOURCE DEVELOPMENT (UK)
LIMITED


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Aviation Resource Development (UK) Limited for the year ended 30 September 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Aviation Resource Development (UK) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Aviation Resource Development (UK) Limited and state those matters that we have agreed to state to the director of Aviation Resource Development (UK) Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aviation Resource Development (UK) Limited and its director for our work or for this report.

It is your duty to ensure that Aviation Resource Development (UK) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Aviation Resource Development (UK) Limited. You consider that Aviation Resource Development (UK) 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 financial statements of Aviation Resource Development (UK) 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 financial statements.






Rothmans LLP
Avebury House
St Peter Street
Winchester
Hampshire
SO23 8BN


25 June 2025