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REGISTERED NUMBER: 09507053 (England and Wales)















Financial Statements for the Year Ended 31 March 2025

for

JK Helicopter Training Ltd

JK Helicopter Training Ltd (Registered number: 09507053)

Contents of the Financial Statements
for the year ended 31 March 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 6

JK Helicopter Training Ltd

Company Information
for the year ended 31 March 2025







DIRECTOR: Mr J N Kenwright





REGISTERED OFFICE: The Lodge
The Grove
Christ Church Road
Cheltenham
Gloucestershire
GL50 2PN





REGISTERED NUMBER: 09507053 (England and Wales)





ACCOUNTANTS: Westell Accountants
3 Bradfield Court
Drayton Mill, Milton Road
Drayton
Abingdon
Oxfordshire
OX14 4EF

JK Helicopter Training Ltd (Registered number: 09507053)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 23,602 56,795

CURRENT ASSETS
Debtors 5 16,265 18,372
Cash at bank and in hand 33,225 16,897
49,490 35,269
CREDITORS
Amounts falling due within one year 6 49,421 46,999
NET CURRENT ASSETS/(LIABILITIES) 69 (11,730 )
TOTAL ASSETS LESS CURRENT LIABILITIES 23,671 45,065

CREDITORS
Amounts falling due after more than one
year

7

(6,875

)

(15,208

)

PROVISIONS FOR LIABILITIES (4,940 ) (11,864 )
NET ASSETS 11,856 17,993

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 11,756 17,893
SHAREHOLDERS' FUNDS 11,856 17,993

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

JK Helicopter Training Ltd (Registered number: 09507053)

Balance Sheet - continued
31 March 2025


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 30 May 2025 and were signed by:





Mr J N Kenwright - Director


JK Helicopter Training Ltd (Registered number: 09507053)

Notes to the Financial Statements
for the year ended 31 March 2025


1. STATUTORY INFORMATION

JK Helicopter Training Ltd 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on reducing balance

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 2 ) .

JK Helicopter Training Ltd (Registered number: 09507053)

Notes to the Financial Statements - continued
for the year ended 31 March 2025


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 298,090
Additions 984
Disposals (145,000 )
At 31 March 2025 154,074
DEPRECIATION
At 1 April 2024 241,295
Charge for year 5,795
Eliminated on disposal (116,618 )
At 31 March 2025 130,472
NET BOOK VALUE
At 31 March 2025 23,602
At 31 March 2024 56,795

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 16,265 18,372

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 12,720 10,000
Trade creditors 13,944 12,814
Taxation and social security 21,045 22,676
Other creditors 1,712 1,509
49,421 46,999

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans 6,875 15,208

JK Helicopter Training Ltd

Report of the Accountants to the Director of
JK Helicopter Training Ltd


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.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on pages three to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Westell Accountants
3 Bradfield Court
Drayton Mill, Milton Road
Drayton
Abingdon
Oxfordshire
OX14 4EF


Date: .............................................