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Registration number: 06811887

Wind Power Aviation Consultants Limited

Unaudited Filleted Financial Statements

for the Year Ended 28 February 2025

 

Wind Power Aviation Consultants Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 10

 

Wind Power Aviation Consultants Limited

Company Information

Directors

Mr J W Taylor

Mrs V A Taylor

Mr S Taylor

Mr J P Taylor

Company secretary

Mrs V A Taylor

Registered office

Suite 1 The Portway Centre
Old Sarum Park
Old Sarum
Salisbury
Wiltshire
SP4 6EB

Accountants

Numeric Accounting
Chartered Certified AccountantsSuite 1 The Portway Centre
Old Sarum Park
Old Sarum
Salisbury
Wiltshire
SP4 6EB

 

Wind Power Aviation Consultants Limited

(Registration number: 06811887)
Balance Sheet as at 28 February 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

5

21,566

14,158

Current assets

 

Debtors

6

6,215

26,043

Cash at bank and in hand

 

468,505

527,145

 

474,720

553,188

Creditors: Amounts falling due within one year

7

(61,306)

(87,376)

Net current assets

 

413,414

465,812

Total assets less current liabilities

 

434,980

479,970

Provisions for liabilities

(5,095)

(3,480)

Net assets

 

429,885

476,490

Capital and reserves

 

Called up share capital

8

132

132

Retained earnings

429,753

476,358

Shareholders' funds

 

429,885

476,490

For the financial year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

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

The directors acknowledge their 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 and 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.

Approved and authorised by the Board on 21 July 2025 and signed on its behalf by:
 

 

Wind Power Aviation Consultants Limited

(Registration number: 06811887)
Balance Sheet as at 28 February 2025 (continued)

.........................................
Mr J W Taylor
Director

 

Wind Power Aviation Consultants Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

1

General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Suite 1 The Portway Centre
Old Sarum Park
Old Sarum
Salisbury
Wiltshire
SP4 6EB

These financial statements were authorised for issue by the Board on 21 July 2025.

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.

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.

 

Wind Power Aviation Consultants Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025 (continued)

2

Accounting policies (continued)

Tax

The tax expense for the period comprises current and deferred 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.

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.

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

Fixtures and Fittings

25% Reducing Balance

Computer Equipment

33% Reducing Balance

 

Wind Power Aviation Consultants Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025 (continued)

2

Accounting policies (continued)

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Financial instruments

Classification
A financial instrument is a contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity.

 Recognition and measurement
When a financial asset or financial liability is recognised initially, the entity shall measure it at the transaction price unless the arrangement constitutes, in effect, a financing transaction. An arrangement constitutes a financing transaction if payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate.

At the end of each reporting period, an entity shall measure all financial instruments which constitute a financing arrangement at fair value and recognise changes in fair value in profit or loss.

 

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

 

Wind Power Aviation Consultants Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025 (continued)

4

Intangible assets

Goodwill
 £

Total
£

Cost or valuation

At 1 March 2024

15,000

15,000

At 28 February 2025

15,000

15,000

Amortisation

At 1 March 2024

15,000

15,000

At 28 February 2025

15,000

15,000

Carrying amount

At 28 February 2025

-

-

 

Wind Power Aviation Consultants Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025 (continued)

5

Tangible assets

Fixtures and fittings
£

Plant and machinery
£

Computer equipment
£

Motor vehicles
 £

Total
£

Cost or valuation

At 1 March 2024

9,144

2,309

15,426

12,598

39,477

Additions

108

-

15,440

-

15,548

Disposals

-

-

(9,774)

-

(9,774)

At 28 February 2025

9,252

2,309

21,092

12,598

45,251

Depreciation

At 1 March 2024

6,288

1,348

8,988

8,695

25,319

Charge for the year

716

240

3,529

976

5,461

Eliminated on disposal

-

-

(7,095)

-

(7,095)

At 28 February 2025

7,004

1,588

5,422

9,671

23,685

Carrying amount

At 28 February 2025

2,248

721

15,670

2,927

21,566

At 29 February 2024

2,856

961

6,438

3,903

14,158

6

Debtors

Current

2025
£

2024
£

Trade debtors

4,800

24,509

Prepayments

1,415

1,534

 

6,215

26,043

7

Creditors

Creditors: amounts falling due within one year

 

Wind Power Aviation Consultants Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025 (continued)

7

Creditors (continued)

2025
£

2024
£

Due within one year

Taxation and social security

51,741

75,147

Other creditors

9,565

12,229

61,306

87,376

8

Share capital

Allotted, called up and fully paid shares

2025

2024

No.

£

No.

£

Ordinary A of £1 each

100

100

100

100

Ordinary B of £1 each

32

32

32

32

132

132

132

132

9

Dividends

2025

2024

£

£

Interim dividend of £1,151.52 (2024 - £826.52) per ordinary share

152,000

109,100

 

 

10

Related party transactions

 

Wind Power Aviation Consultants Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025 (continued)

10

Related party transactions (continued)

Transactions with directors

2025

At 1 March 2024
£

Advances to director
£

Other payments made to company by director
£

At 28 February 2025
£

Mr J W Taylor

The loans are charged with interest at HMRC rates and repayable on demand.

90,435

11,212

(103,092)

(1,445)

Mrs V A Taylor

The loans are charged with interest at HMRC rates and repayable on demand.

(97,930)

94,212

(208)

(3,926)

Mr S Taylor

The loans are charged with interest at HMRC rates and repayable on demand.

(948)

212

(208)

(944)

Mr J P Taylor

The loans are charged with interest at HMRC rates and repayable on demand.

(3,107)

213

(208)

(3,102)