Registered number
SC462475
Aviatec Limited
Filleted Accounts
31 October 2024
Aviatec Limited
Registered number: SC462475
Balance Sheet
as at 31 October 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 24,000 32,000
Current assets
Debtors 4 16,166 13,864
Cash at bank and in hand 56,150 55,059
72,316 68,923
Creditors: amounts falling due within one year 5 (2,063) (975)
Net current assets 70,253 67,948
Total assets less current liabilities 94,253 99,948
Creditors: amounts falling due after more than one year 6 (11,252) (15,908)
Net assets 83,001 84,040
Capital and reserves
Called up share capital 1 1
Profit and loss account 83,000 84,039
Shareholders' funds 83,001 84,040
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
G.Cheetham
Director
Approved by the board on 10 July 2025
Aviatec Limited
Notes to the Accounts
for the year ended 31 October 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 November 2023 1,151 48,208 49,359
At 31 October 2024 1,151 48,208 49,359
Depreciation
At 1 November 2023 1,151 16,208 17,359
Charge for the year - 8,000 8,000
At 31 October 2024 1,151 24,208 25,359
Net book value
At 31 October 2024 - 24,000 24,000
At 31 October 2023 - 32,000 32,000
4 Debtors 2024 2023
£ £
Trade debtors 16,166 13,864
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 975 975
Taxation and social security costs 1,088 -
2,063 975
6 Creditors: amounts falling due after one year 2024 2023
£ £
Obligations under finance lease and hire purchase contracts 11,252 15,908
7 Other information
Aviatec Limited is a private company limited by shares and incorporated in Scotland. Its registered office is:
2 Oakhill Crescent
Aberdeen
AB15 5HY
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