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Registered number: 11731649
The National Pilot Training School Limited
Unaudited Financial Statements
For the Period 1 January 2025 to 31 May 2025
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—3
Page 1
Statement of Financial Position
Registered number: 11731649
31 May 2025 31 December 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 - 22,629
Cash at bank and in hand - 13
- 22,642
Creditors: Amounts Falling Due Within One Year 5 (1,508 ) (22,680 )
NET CURRENT ASSETS (LIABILITIES) (1,508 ) (38 )
TOTAL ASSETS LESS CURRENT LIABILITIES (1,508 ) (38 )
NET LIABILITIES (1,508 ) (38 )
CAPITAL AND RESERVES
Called up share capital 6 100 100
Income Statement (1,608 ) (138 )
SHAREHOLDERS' FUNDS (1,508) (38)
For the period ending 31 May 2025 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 Income Statement.
On behalf of the board
Mr D Mermina
Director
09/06/2025
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
The National Pilot Training School Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11731649 . The registered office is C/O Goldwyns London LLP, No.1 Royal Exchange, London, EC3V 3DG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements are 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 has been prepared under the historical cost convention.
The financial statements are prepared in UK sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.
The principle accounting policies adopted are set below.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts, value added taxes and other sales taxes.
2.3. 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 statement of financial position date.
2.4. Financial Instrument
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
2.5. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.6. Critical Accounting Judgements and Key Sources of Estimation Uncertainty
In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.
The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the year in which the estimates are revised.
Accrued Expenditure
The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers.These provisions are estimated based upon the expected values of the invoices which are issued and services received following the year end.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2024: 1)
1 1
4. Debtors
31 May 2025 31 December 2024
£ £
Due within one year
Director's loan account - 22,629
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
31 May 2025 31 December 2024
£ £
Bank loans and overdrafts - 21,239
Accruals and deferred income - 1,441
Director's loan account 1,508 -
1,508 22,680
6. Share Capital
31 May 2025 31 December 2024
£ £
Allotted, Called up and fully paid 100 100
The nominal value per share is £1 and as at 31 May 2025 there are 100 Ordinary shares in issue.
7. Related Party Transactions
As at the period-end, the company owed the director of the company, £1,508. This amount is a current liability, interest free and repayable on demand.
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