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Registered number: 00630896









OXFORD AVIATION SERVICES LIMITED









ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

 
OXFORD AVIATION SERVICES LIMITED
 
 
COMPANY INFORMATION


Directors
S A J Nahum 
E M Sawyer (resigned 13 November 2024)
W S S Curtis 




Registered number
00630896



Registered office
4th Floor
Millbank Tower

21-24 Millbank

London

SW1P 4QP




Independent auditors
Adler Shine LLP
Chartered Accountants & Statutory Auditor

Aston House

Cornwall Avenue

London

N3 1LF





 
OXFORD AVIATION SERVICES LIMITED
 

CONTENTS



Page
Strategic report
1 - 2
Directors' report
3 - 4
Independent auditors' report
5 - 8
Statement of comprehensive income
9
Balance sheet
10 - 11
Statement of changes in equity
12
Notes to the financial statements
13 - 28


 
OXFORD AVIATION SERVICES LIMITED
 
 
STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

The Directors present their Strategic Report for the year ended 31 December 2024.
 
Principal activity and review of the business
 
The principal activity of the company continued to be that of managing London Oxford Airport.

The management team continues to deliver sound strategies and competent outcomes such that regulatory compliance is maintained and commercial opportunities are optimised.

Modernisation of the airport continues. The airport is moving through a period of change as new infrastructure is added, new buildings are erected to serve existing and incoming tenants and business systems are modernised. Work continues on the construction of a new aircraft hangar whichi is due to be completed by Q1 2026. 

Principal risks and uncertainties
 
The company is exposed to financial risk, commercial risk and operating risk. The risk management policies employed by the company to manage these risks are discussed below:

Financial risk
The company supplies goods and services to customers on normal credit terms. Trade debtor balances are monitored on an ongoing basis and credit terms for all customers are regularly reviewed. The company's other financial risks arise on loans and cash balances. Cash projections and forecasts are regularly by management to identify any issues and act accordingly. The current loan facilities have been agreed at appropriate levels given the company's forecasted operating cashflows, loan repayments, expected future capital expenditure and trading income over the course of the foreseeable future.

Commercial risk
The company operates in a competitive market and there is a continuing risk that the company could lose customers due to challenges in the economy. This risk is mitigated by not being dependent on a single customer and continuously delivering a first-class VIP service to customers. In order to manage commercial risk, the covenant strength of potential tenants and customers is assessed on a case-by-case basis. For leased space, as a standard policy, security is obtained in the form of a rental deposit or guarantee. Tenants are reviewed on a regular basis to monitor payment and trading patterns.

Operating risk
The company measures and mitigates its operating risk through its comprehensive Safety Management System, the suitability and effectiveness of which is regularly assessed by management, the directors and by the UK CAA. Some operating risks, such as those related to aircraft operators using the airport, are not primarily owned by London Oxford Airport but might nevertheless impact the business. Such risks are also considered and where possible, mitigated.

Future outlook
The company continues to pursue its strategic aims of increasing built rental space in order to provide increased revenues, jobs and valuable training to employees from the surrounding communities. Aircraft movements are not expected to increase dramatically over the coming decade. Our strategy includes building relationships with and encouraging aircraft maintenance firms to establish or expand facilities at London Oxford Airport and by providing modern hangarage facilities that encourage aircraft owners and operators to choose London Oxford Airport as their base airport.

Page 1

 
OXFORD AVIATION SERVICES LIMITED
 

STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

Financial key performance indicators
 
The director's consider that the key performance indicators (KPIs) are those that communicate the financial performance and strength of the company as a whole to the members. These KPIs comprise revenue, operating profit and cash held in the bank.


This report was approved by the board and signed on its behalf.



S A J Nahum
Director

Date: 4 September 2025

Page 2

 
OXFORD AVIATION SERVICES LIMITED
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

The directors present their report and the financial statements for the year ended 31 December 2024.

Directors' responsibilities statement

The directors are responsible for preparing the Strategic report, the Directors' report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Results and dividends

The loss for the year, after taxation, amounted to £2,682,797 (2023 - loss £1,007,027).

No ordinary dividends were paid. The directors do not recommend payment of a final dividend.

Directors

The directors who served during the year were:

S A J Nahum 
E M Sawyer (resigned 13 November 2024)
W S S Curtis 

Matters covered in the Strategic report

In accordance with section 414C(11) of the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 the company has set out the business review, the principal risks and uncertainties and future developments in the Strategic Report on page 1 of these accounts.

Page 3

 
OXFORD AVIATION SERVICES LIMITED
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

Disclosure of information to auditors

Each of the persons who are directors at the time when this Directors' report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company's auditors are unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

Auditors

Adler Shine LLP was appointed as auditor in the year and will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

Going concern
Having reviewed the group's financial forecasts and expected future cash, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, a period not less than 12 months from the date of signing these financial statements. This assumes continuing financial support will be provided by its ultimate parent undertaking and controlling parties. Thus, the going concern basis has been adopted in preparing the financial statements for the year ended 31 December 2024.

This report was approved by the board and signed on its behalf.
 





S A J Nahum
Director

Date: 4 September 2025

Page 4

 
OXFORD AVIATION SERVICES LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF OXFORD AVIATION SERVICES LIMITED
 

Opinion


We have audited the financial statements of Oxford Aviation Services Limited (the 'Company') for the year ended 31 December 2024, which comprise the Statement of comprehensive income, the Balance sheet, the Statement of changes in equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Company's affairs as at 31 December 2024 and of its loss for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.


Page 5

 
OXFORD AVIATION SERVICES LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF OXFORD AVIATION SERVICES LIMITED (CONTINUED)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' report thereon. The directors are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Strategic report and the Directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic report and the Directors' report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic report or the Directors' report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Responsibilities of directors
 

As explained more fully in the Directors' responsibilities statement set out on page 3, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.


Page 6

 
OXFORD AVIATION SERVICES LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF OXFORD AVIATION SERVICES LIMITED (CONTINUED)


Auditors' responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion. 
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we have:
• considered the nature of the industry and sectors, control environment and business performance;
• made enquires of management about their own identification and assessment of the risk of 
  irregularities;
• performed audit work over the risk of management override of controls, including testing of journal
  entries and other adjustments for appropriateness, and reviewing accounting estimates for bias;
• undertaken appropriate sample based testing of bank transactions;
• identified and evaluated compliance with relevant laws and regulations and made enquiries of any 
  instances of non-compliance; and
• discussed matters among the audit engagement team regarding how and where fraud might occur in
  the financial statements and potential indicators of fraud.


Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.


Page 7

 
OXFORD AVIATION SERVICES LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF OXFORD AVIATION SERVICES LIMITED (CONTINUED)


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





S Yeshin FCA (Senior statutory auditor)
  
for and on behalf of
Adler Shine LLP
 
Chartered Accountants
Statutory Auditor
  
Aston House
Cornwall Avenue
London
N3 1LF

4 September 2025
Page 8

 
OXFORD AVIATION SERVICES LIMITED
 
 
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2024

2024
2023
Note
£
£

  

Turnover
 4 
16,498,077
15,949,454

Cost of sales
  
(4,312,766)
(5,000,372)

Gross profit
  
12,185,311
10,949,082

Administrative expenses
  
(11,391,822)
(10,322,513)

Operating profit
  
793,489
626,569

Interest receivable and similar income
 8 
61
12,310

Interest payable and similar expenses
 9 
(2,521,476)
(1,453,337)

Loss before tax
  
(1,727,926)
(814,458)

Tax on loss
 10 
(954,871)
(192,569)

Loss for the financial year
  
(2,682,797)
(1,007,027)

Other comprehensive income for the year
  

Total comprehensive income for the year
  
(2,682,797)
(1,007,027)

The notes on pages 13 to 28 form part of these financial statements.

Page 9

 
OXFORD AVIATION SERVICES LIMITED
REGISTERED NUMBER: 00630896

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 11 
89,211,004
86,612,116

  
89,211,004
86,612,116

Current assets
  

Stocks
 12 
339,825
280,481

Debtors
 13 
6,513,926
7,314,478

Cash at bank and in hand
 14 
2,244,152
2,790,864

  
9,097,903
10,385,823

Creditors: amounts falling due within one year
 15 
(28,054,740)
(29,683,077)

Net current liabilities
  
 
 
(18,956,837)
 
 
(19,297,254)

Total assets less current liabilities
  
70,254,167
67,314,862

Creditors: amounts falling due after more than one year
 16 
(44,483,921)
(39,962,445)

Provisions for liabilities
  

Deferred tax
 19 
(2,027,847)
(927,221)

  
 
 
(2,027,847)
 
 
(927,221)

Net assets
  
23,742,399
26,425,196


Capital and reserves
  

Called up share capital 
 20 
3,615,300
3,615,300

Revaluation reserve
 21 
24,931,421
24,931,421

Profit and loss account
 21 
(4,804,322)
(2,121,525)

  
23,742,399
26,425,196


Page 10

 
OXFORD AVIATION SERVICES LIMITED
REGISTERED NUMBER: 00630896
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




S A J Nahum
Director

Date: 4 September 2025

The notes on pages 13 to 28 form part of these financial statements.

Page 11

 
OXFORD AVIATION SERVICES LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2024


Called up share capital
Revaluation reserve
Profit and loss account
Total equity

£
£
£
£


At 1 January 2023
3,615,300
24,931,421
(1,114,498)
27,432,223


Comprehensive income for the year

Loss for the year

-
-
(1,007,027)
(1,007,027)


Other comprehensive income for the year
-
-
-
-


Total comprehensive income for the year
-
-
(1,007,027)
(1,007,027)


Total transactions with owners
-
-
-
-



At 1 January 2024
3,615,300
24,931,421
(2,121,525)
26,425,196


Comprehensive income for the year

Loss for the year

-
-
(2,682,797)
(2,682,797)


Other comprehensive income for the year
-
-
-
-


Total comprehensive income for the year
-
-
(2,682,797)
(2,682,797)


Total transactions with owners
-
-
-
-


At 31 December 2024
3,615,300
24,931,421
(4,804,322)
23,742,399


The notes on pages 13 to 28 form part of these financial statements.

Page 12

 
OXFORD AVIATION SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Oxford Aviation Services Limited is a private company limited by shares. The company is incorporated in England and Wales and its registered office address is 4th Floor, Millbank Tower, 21-24 Millbank, London, SW1P 4QP.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The financial statements have been prepared in sterling, which is the functional currency of the entity.

The following principal accounting policies have been applied:

 
2.2

Financial Reporting Standard 102 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
the requirements of Section 7 Statement of Cash Flows;
the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);
the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);
the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A;
the requirements of Section 33 Related Party Disclosures paragraph 33.7.

This information is included in the consolidated financial statements of OA Holdings Limited as at 31 December 2024 and these financial statements may be obtained from Companies House.

 
2.3

Going concern

At the time of approving these financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the forseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements, notwithstanding that at the balance sheet date the company had net current liabilities of £18,956,837 (2023: £7,937,275). The validity of which is dependent on the continued support from the company's parent undertaking and ultimate controlling parties.

 
2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes for the provision of aircraft handing services and the management of the airport.

Page 13

 
OXFORD AVIATION SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.5

Operating leases: the Company as lessor

Rental income from operating leases is credited to profit or loss on a straight-line basis over the lease term.

Amounts paid and payable as an incentive to sign an operating lease are recognised as a reduction to income over the lease term on a straight-line basis, unless another systematic basis is representative of the time pattern over which the lessor's benefit from the leased asset is diminished.

 
2.6

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.7

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.8

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.9

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 14

 
OXFORD AVIATION SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.10

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.11

Tangible fixed assets

Tangible fixed assets are initially measured at cost and are subsequently measured at cost or valuation, net of depreciation and impairment losses.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

The estimated useful lives range as follows:

Freehold land & buildings
-
10-50 years
Motor vehicles
-
3-15 years
Fixtures, fittings & equipment
-
3-20 years
Assets under construction
-
No depreciation

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 15

 
OXFORD AVIATION SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.12

Revaluation of tangible fixed assets

Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date.
Fair values are determined from market based evidence normally undertaken by professionally qualified valuers.

Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.

 
2.13

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. 

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.14

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.15

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.16

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 16

 
OXFORD AVIATION SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.17

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Deferred tax liabilities are also presented within provisions but are measured in accordance with the accounting policy on taxation.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.18

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Impairment of financial assets

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. 

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.
Page 17

 
OXFORD AVIATION SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.18
Financial instruments (continued)


Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Derecognition of financial instruments

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

Page 18

 
OXFORD AVIATION SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

3.


Judgments in applying accounting policies and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period of the revision and future periods where revision affects both current and future periods.

In preparing theses financial statements, the directors have made the following judgements:

- Determine the extent to which deferred tax assets are recognised upon taxable propfits that are expected to arise in the future.

Key sources of estimation uncertainty:

- Tangible fixed assets
The company recognised fixed assets where such expenditure enhances the assets of the Company, whereas any expenditure classed as maintenance is expensed in the period incurred. Determining enhancement from maintenance is a subjective area. The estimated useful life and depreciation policies of the Company's tangible fixed assets are based on management judgement and experience.



4.


Turnover

An analysis of turnover by class of business is as follows:


2024
2023
£
£

Airport income
12,144,592
12,983,694

Rental income
4,353,485
2,965,760

16,498,077
15,949,454


Analysis of turnover by country of destination:

2024
2023
£
£

United Kingdom
16,498,077
15,949,454

16,498,077
15,949,454


Page 19

 
OXFORD AVIATION SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Auditors' remuneration

During the year, the Company obtained the following services from the Company's auditors:


2024
2023
£
£

Fees payable to the Company's auditors for the audit of the Company's financial statements
28,000
17,000


6.


Employees

Staff costs, including directors' remuneration, were as follows:


2024
2023
£
£

Wages and salaries
4,170,713
3,979,261

Social security costs
465,252
421,096

Cost of defined contribution scheme
160,946
146,732

4,796,911
4,547,089


The average monthly number of employees, including the directors, during the year was as follows:


        2024
        2023
            No.
            No.







Airport staff
94
93


7.


Directors' remuneration

2024
2023
£
£

Directors' emoluments
118,218
112,026

Company contributions to defined contribution pension schemes
5,911
5,601

124,129
117,627


Page 20

 
OXFORD AVIATION SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

8.


Interest receivable

2024
2023
£
£


Other interest receivable
61
12,310

61
12,310


9.


Interest payable and similar expenses

2024
2023
£
£


Other loan interest payable
2,521,476
1,453,337

2,521,476
1,453,337


10.


Taxation


2024
2023
£
£



Total current tax
-
-

Deferred tax


Capital allowances in excess of depreciation
1,100,626
(62,701)

Tax losses carried forward
(145,755)
255,270

Total deferred tax
954,871
192,569


Tax on loss
954,871
192,569
Page 21

 
OXFORD AVIATION SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
 
10.Taxation (continued)


Factors affecting tax charge for the year

The actual charge for the year can be reconciled to the expected credit for the year based on the profit or loss and the effective rate of tax as follows:

2024
2023
£
£


Loss on ordinary activities before tax
(1,727,926)
(814,458)


Loss on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2023 - 25%)
(431,982)
(191,398)

Effects of:


Expenses not deductible for tax purposes, other than goodwill amortisation and impairment
632,972
342,263

Capital allowances for year in excess of depreciation
177,509
166,858

Deferred tax adjustments in respect of prior years
640,392
(69,873)

Group relief not paid for
(252,833)
-

Other deferred tax adjustments
188,813
(55,281)

Total tax charge for the year
954,871
192,569


Factors that may affect future tax charges

There were no factors that may affect future tax charges.

Page 22

 
OXFORD AVIATION SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

11.


Tangible fixed assets





Freehold property
Motor vehicles
Fixtures and fittings
Assets under construction
Total

£
£
£
£
£



Cost or valuation


At 1 January 2024
72,936,175
970,826
8,466,330
30,410,999
112,784,330


Additions
-
-
524,938
4,508,393
5,033,331


Disposals
(3,671,178)
(294,633)
(6,719,921)
-
(10,685,732)


Transfers between classes
33,768,877
-
-
(33,768,877)
-



At 31 December 2024

103,033,874
676,193
2,271,347
1,150,515
107,131,929



Depreciation


At 1 January 2024
17,839,780
778,073
7,554,359
-
26,172,212


Charge for the year on owned assets
2,034,582
68,388
331,475
-
2,434,445


Disposals
(3,671,178)
(294,633)
(6,719,921)
-
(10,685,732)



At 31 December 2024

16,203,184
551,828
1,165,913
-
17,920,925



Net book value



At 31 December 2024
86,830,690
124,365
1,105,434
1,150,515
89,211,004



At 31 December 2023
55,096,394
192,752
911,971
30,410,999
86,612,116

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:


2024
2023
£
£



Cost
78,105,247
48,007,548

Accumulated depreciation
(16,203,184)
(17,839,780)

61,902,063
30,167,768


Page 23

 
OXFORD AVIATION SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

12.


Stocks

2024
2023
£
£

Fuel and oil
339,825
280,481

339,825
280,481



13.


Debtors

2024
2023
£
£

Due after more than one year

Amounts recoverable on long-term contracts
2,602,266
2,456,511

2,602,266
2,456,511

Due within one year

Trade debtors
2,586,116
1,850,052

Amounts owed by group undertakings
-
2,000,000

Other debtors
830,155
634,938

Prepayments and accrued income
495,389
372,977

6,513,926
7,314,478



14.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
2,244,152
2,790,864

2,244,152
2,790,864


Page 24

 
OXFORD AVIATION SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

15.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
984,758
2,021,150

Amounts owed to group undertakings
22,080,775
22,135,775

Other taxation and social security
445,622
1,909,622

Other creditors
2,424,130
2,272,806

Accruals and deferred income
2,119,455
1,343,724

28,054,740
29,683,077



16.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Amounts owed to group undertakings
44,483,921
39,962,445

44,483,921
39,962,445


Page 25

 
OXFORD AVIATION SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

17.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Amounts owed to group companies
22,080,775
22,135,775


22,080,775
22,135,775

Amounts falling due 1-2 years

Amounts owed to group companies
10,460,682
-


10,460,682
-

Amounts falling due 2-5 years

Amounts owed to group companies
34,023,239
39,962,445


34,023,239
39,962,445


66,564,696
62,098,220



18.


Financial instruments

2024
2023
£
£

Financial assets


Financial assets measured at fair value through profit or loss
2,244,152
2,790,864




Financial assets measured at fair value through profit or loss comprise bank balances.


19.


Deferred taxation

Page 26

 
OXFORD AVIATION SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
 
19.Deferred taxation (continued)




2024


£






At beginning of year
(927,221)


Charged to profit or loss
(1,100,626)



At end of year
(2,027,847)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Capital allowances in excess of depreciation
(2,027,847)
(927,221)

(2,027,847)
(927,221)


20.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



3,615,300 (2023 - 3,615,300) Ordinary shares of £1.00 each
3,615,300
3,615,300



21.


Reserves

Revaluation reserve

The reserve records the revaluation gains on property plant and equipment.

Profit and loss account

This reserve records retained earnings and accumulated losses.


22.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held
separately from those of the Company in an independently administered fund. The pension cost charge
represents contributions payable by the Company to the fund and amounted to £166,483 (2023 - £146,732). Contributions totalling £26,524 (2023: £26,309) were payable to the fund at the reporting ate and are included in other creditors. 

Page 27

 
OXFORD AVIATION SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

23.


Commitments under operating leases

Lessee:


At 31 December 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
504,759
275,235

Later than 1 year and not later than 5 years
87,009
794,056

591,768
1,069,291

2024
2023

£
£
Lessor:

At 31 December 2024 the Company had contracted with tenants for the following minimum lease payments:




Not later than 1 year
3,614,294
2,014,558

Later than 1 year and not later than 5 years
10,365,184
2,220,277

Later than 5 years
41,648,272
118,913

55,627,750
4,353,748


24.


Related party transactions

The company has taken the exemption available in FRS 102 whereby it has not disclosed transactions with any wholly owned subsidiary undertaking of the group.

25.


Controlling party

The immediate parent company is OA Acquisitions Limited, a company registered in England and Wales at 4th Floor, Millbank Tower, 21-24 Millbank, London SW1P 4QP.

The smallest and largest group to consolidate these accounts in the UK is OA Holdings Limited, a company registered in England and Wales at 4th Floor, Millbank Tower, 21-24 Millbank, London SW1P 4QP.
The ultimate parent is Omaha Business Holdings Corp., a company registered in the British Virgin Islands at 2nd Floor, O'Neal Marketing Associates Building, P.O. Box 3174, Wickham's Cay II, Road Town, Tortola, BVI.

Page 28