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Registration number: 08813868

Adenstar Aviation Limited

Annual Report and Unaudited Financial Statements

for the Period from 1 June 2023 to 30 November 2024

 

Adenstar Aviation Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 7

 

Adenstar Aviation Limited

Company Information

Director

SAC Dudman

Registered office

Maria House
35 Millers Road
Brighton
BN1 5NP

Accountants

Chisnall Comer Ismail & Co
Chartered Accountants
Maria House
35 Millers Road
Brighton
BN1 5NP

 

Adenstar Aviation Limited

(Registration number: 08813868)
Balance Sheet as at 30 November 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

33,775

52,168

Current assets

 

Debtors

5

1,639,665

1,144,054

Cash at bank and in hand

 

76,677

135

 

1,716,342

1,144,189

Creditors: Amounts falling due within one year

6

(1,404,590)

(1,070,519)

Net current assets

 

311,752

73,670

Total assets less current liabilities

 

345,527

125,838

Creditors: Amounts falling due after more than one year

6

(19,742)

(33,956)

Provisions for liabilities

(1,821)

(1,821)

Net assets

 

323,964

90,061

Capital and reserves

 

Called up share capital

9

100

100

Retained earnings

323,864

89,961

Shareholders' funds

 

323,964

90,061

For the financial period ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

 

Adenstar Aviation Limited

(Registration number: 08813868)
Balance Sheet as at 30 November 2024

Approved and authorised by the director on 11 July 2025



 

.........................................

SAC Dudman

Director

 

Adenstar Aviation Limited

Notes to the Unaudited Financial Statements for the Period from 1 June 2023 to 30 November 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Maria House
35 Millers Road
Brighton
BN1 5NP

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

 

Adenstar Aviation Limited

Notes to the Unaudited Financial Statements for the Period from 1 June 2023 to 30 November 2024

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and Machinery

25% Reducing Balance

Motor Vehicles

25% Reducing Balance

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including the director) during the period, was 5 (2023 - 5).

 

Adenstar Aviation Limited

Notes to the Unaudited Financial Statements for the Period from 1 June 2023 to 30 November 2024

4

Tangible assets

Motor vehicles
 £

Other tangible assets
£

Total
£

Cost or valuation

At 1 June 2023

50,564

33,978

84,542

At 30 November 2024

50,564

33,978

84,542

Depreciation

At 1 June 2023

5,267

27,107

32,374

Charge for the period

15,571

2,822

18,393

At 30 November 2024

20,838

29,929

50,767

Carrying amount

At 30 November 2024

29,726

4,049

33,775

At 31 May 2023

45,297

6,871

52,168

5

Debtors

Current

Note

2024
£

2023
£

Trade debtors

 

234,504

488,359

Amounts owed by related parties

1,405,161

655,695

   

1,639,665

1,144,054

6

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Loans and borrowings

7

9,476

9,476

Trade creditors

 

57,748

78,607

Amounts owed to group undertakings and undertakings in which the company has a participating interest

781,332

888,303

Taxation and social security

 

552,922

85,884

Accruals and deferred income

 

2,567

2,567

Other creditors

 

545

5,682

 

1,404,590

1,070,519

Creditors: amounts falling due after more than one year

 

Adenstar Aviation Limited

Notes to the Unaudited Financial Statements for the Period from 1 June 2023 to 30 November 2024

Note

2024
£

2023
£

Due after one year

 

Loans and borrowings

7

19,742

33,956

7

Loans and borrowings

Non-current loans and borrowings

2024
£

2023
£

Finance lease liabilities

19,742

33,956

Current loans and borrowings

2024
£

2023
£

Finance lease liabilities

9,476

9,476

8

Dividends

2024

2023

£

£

Interim dividend of £Nil (2023 - £1,250.00) per ordinary share

-

125,000

 

 

9

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary of £1 each

100

100

100

100

       

10

Parent and ultimate parent undertaking

The company's immediate parent is Adenstar Limited, incorporated in England and Wales.

 The most senior parent entity producing publicly available financial statements is Adenstar Limited. These financial statements are available upon request from Companies House