REGISTERED NUMBER: 11728523 (England and Wales)

Whitehaven Aviation Consultancy Limited

Unaudited Financial Statements

for the Year Ended 31st December 2024

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Directors:

Mr D A Roberts

Mrs S Roberts

Registered office:

13 Broughton Avenue

Richmond

Surrey

TW10 7TT

Registered number:

11728523 (England and Wales)

Accountants:

Wilson Stevens

Accountants

4th Floor

100 Fenchurch Street

London

EC3M 5JD

Fixed assets

Tangible assets

4

2,047

2,731

Current assets

Debtors

5

16,950

13,260

Cash at bank

265,698

225,179

282,648

238,439

Creditors

Amounts falling due within one year

6

117,546

104,115

Net current assets

165,102

134,324

Total assets less current liabilities

167,149

137,055

Capital and reserves

Called up share capital

200

200

Retained earnings

166,949

136,855

167,149

137,055

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

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

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10th September 2025 and were signed on its behalf by:

Mr D A Roberts - Director

1.	Statutory information

Whitehaven Aviation Consultancy 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.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Computer equipment

-

25% reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 2 (2023 - 2 ) .

4.	Tangible fixed assets

Computer

equipment

£

Cost

At 1st January 2024

and 31st December 2024

6,493

Depreciation

At 1st January 2024

3,762

Charge for year

684

At 31st December 2024

4,446

Net book value

At 31st December 2024

2,047

At 31st December 2023

2,731

5.

Debtors: amounts falling due within one year

2024

2023

£

£

Trade debtors

12,750

13,260

Other debtors

4,200

-

16,950

13,260

6.

Creditors: amounts falling due within one year

2024

2023

£

£

Taxation and social security

35,651

31,306

Other creditors

81,895

72,809

117,546

104,115

7.	Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:

2024

2023

£

£

Within one year

4,328

5,772

Between one and five years

-

4,328

4,328

10,100