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AEROVUE UAV LIMITED

Registered Number
08916236
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

AEROVUE UAV LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Director

MARRYAT, Jeremy Michael Howard

Company Secretary

BELFIELD, Sarah

Registered Address

East Whiddon
Landkey Road
Barnstaple
EX32 9LA

Registered Number

08916236 (England and Wales)
AEROVUE UAV LIMITED
Statement of Financial Position
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets424,18325,985
24,18325,985
Current assets
Debtors-5,940
Cash at bank and on hand1,7651,782
1,7657,722
Creditors amounts falling due within one year5(28,437)(40,087)
Net current assets (liabilities)(26,672)(32,365)
Total assets less current liabilities(2,489)(6,380)
Creditors amounts falling due after one year6(2,231)(3,857)
Net assets(4,720)(10,237)
Capital and reserves
Called up share capital22
Profit and loss account(4,722)(10,239)
Shareholders' funds(4,720)(10,237)
The financial statements were approved and authorised for issue by the Director on 25 July 2025, and are signed on its behalf by:
MARRYAT, Jeremy Michael Howard
Director
Registered Company No. 08916236
AEROVUE UAV LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
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.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Intangible assets
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Vehicles-3
Office Equipment20-
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

20252024
Average number of employees during the year11
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 April 2410,00010,000
At 31 March 2510,00010,000
Amortisation and impairment
At 01 April 2410,00010,000
At 31 March 2510,00010,000
Net book value
At 31 March 25--
At 31 March 24--
4.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 April 2419,01585,918104,933
Additions-3,9893,989
At 31 March 2519,01589,907108,922
Depreciation and impairment
At 01 April 2418,78960,15978,948
Charge for year1775,6145,791
At 31 March 2518,96665,77384,739
Net book value
At 31 March 254924,13424,183
At 31 March 2422625,75925,985
5.Creditors: amounts due within one year

2025

2024

££
Taxation and social security1,7201,265
Other creditors24,54936,658
Accrued liabilities and deferred income2,1682,164
Total28,43740,087
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts2,2313,857
Total2,2313,857