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REGISTERED NUMBER: 14488468 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 December 2024

for

GBR83R PILOT LIMITED

GBR83R PILOT LIMITED (REGISTERED NUMBER: 14488468)

Contents of the Financial Statements
for the year ended 31 December 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


GBR83R PILOT LIMITED

Company Information
for the year ended 31 December 2024







Director: M M Drozdzynski





Secretary: OHS Secretaries Limited





Registered office: 9th Floor 107 Cheapside
London
EC2V 6DN





Registered number: 14488468 (England and Wales)





Accountants: Cooper Parry Advisory Limited
New Derwent House
69-73 Theobalds Road
London
WC1X 8TA

GBR83R PILOT LIMITED (REGISTERED NUMBER: 14488468)

Balance Sheet
31 December 2024

2024 2023
Notes £ £
Current assets
Debtors 4 15,157 9,024
Cash at bank 91,580 34,704
106,737 43,728
Creditors
Amounts falling due within one year 5 53,932 20,622
Net current assets 52,805 23,106
Total assets less current liabilities 52,805 23,106

Reserves
Retained earnings 52,805 23,106
Shareholders' funds 52,805 23,106

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 August 2025 and were signed by:





M M Drozdzynski - Director


GBR83R PILOT LIMITED (REGISTERED NUMBER: 14488468)

Notes to the Financial Statements
for the year ended 31 December 2024


1. Statutory information

GBR83R Pilot Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. Accounting policies

Basis of preparing the financial statements
These financial statements have been 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 have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from rendering services
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- the amount of revenue can be measured reliably;
- it is probable that the company will receive the consideration due under the contract;
- the stage of completion of the contract at the end of the reporting period can be measured
reliably; and
- the costs incurred and the costs to complete the contract can be measured reliably.

Financial instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

Taxation
Taxation for the year comprises of current tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current 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 balance sheet date.

GBR83R PILOT LIMITED (REGISTERED NUMBER: 14488468)

Notes to the Financial Statements - continued
for the year ended 31 December 2024


2. Accounting policies - continued

Foreign currencies
Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each reporting period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at the period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the income statement.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. Employees and directors

The average number of employees during the year was 38 (2023 - 5 ) .

4. Debtors: amounts falling due within one year
2024 2023
£ £
Amounts owed by group undertakings 9,162 7,076
Other debtors 5,995 1,948
15,157 9,024

5. Creditors: amounts falling due within one year
2024 2023
£ £
Trade creditors 4,476 -
Taxation and social security 45,838 14,195
Other creditors 3,618 6,427
53,932 20,622

6. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
100,000 Ordinary 0.000001 - -

7. Related party disclosures

The company has taken advantage of the exemption in FRS 102 section 33. "Related Party Disclosures" from disclosing transactions with entities which are a wholly owned part of the group.

8. Ultimate controlling party

The parent company of GBR83R Pilot Limited is Pilot Platform Inc. a company registered in the USA, with registered office of 548 Market St, #91283, San Francisco, CA 94104, USA.