DBB Aviation Consultancy Limited

Registered number

11097263

Unaudited Filleted Accounts

for the year ended

31 December 2024

DBB Aviation Consultancy Limited
Report and accounts
Contents




Page

Accountants' report	1
Balance sheet	2
Notes to the financial statements	3

DBB Aviation Consultancy Limited

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of DBB Aviation Consultancy Limited for the year ended 31 December 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of DBB Aviation Consultancy Limited for the year ended 31 December 2024 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance
This report is made solely to the Board of Directors of DBB Aviation Consultancy Limited, as a body, in accordance with the terms of our engagement letter dated 28 October 2018. Our work has been undertaken solely to prepare for your approval the accounts of DBB Aviation Consultancy Limited and state those matters that we have agreed to state to the Board of Directors of DBB Aviation Consultancy Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DBB Aviation Consultancy Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that DBB Aviation Consultancy Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of DBB Aviation Consultancy Limited. You consider that DBB Aviation Consultancy Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of DBB Aviation Consultancy Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

MAH, Chartered Accountants
2nd Floor
154 Bishopsgate
London
EC2M 4LN

24 September 2025

DBB Aviation Consultancy Limited
Registered number:		11097263
Balance Sheet
as at 31 December 2024

Notes			2024			2023
£				£
Fixed assets
Tangible assets	3		1,493			266
			1,493			266

Current assets
Debtors	4	298,805			196,272
Investments held as current assets	5	784			-
Cash at bank and in hand		1,608,071			1,083,577
		1,907,660			1,279,849

Creditors: amounts falling due within one year	6	(985,619)			(824,267)

Net current assets			922,041			455,582

Net assets			923,534			455,848

Capital and reserves
Called up share capital	7		100			100
Profit and loss account	8		923,434			455,748

Shareholder's funds			923,534			455,848

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 member has 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.




Karl Buddle
Director
Approved by the board on 24 September 2025

The notes on pages 3 to 6 form part of these financial statements.

DBB Aviation Consultancy Limited
Notes to the Accounts
for the year ended 31 December 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:

	Computer equipment		over 3 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	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.
1	Accounting policies (continued)
	Financial assets
	Basic financial assets, including trade and other receivables and cash or bank balances, excluding any financing transactions, are initially recognised at transaction price and are subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled,or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

	Financial liabilities
	Basic financial liabilities, including trade and other payables, excluding any financing transactions, are initially recognised at transaction price and are subsequently measured at amortised cost determined using the effective interest method. Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.
	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees				2024		2023
Number						Number

	Average number of persons employed by the company				4		2


3	Tangible fixed assets
							Plant and machinery etc
£
	Cost
	At 1 January 2024						2,798
	Additions						2,241
	At 31 December 2024						5,039

	Depreciation
	At 1 January 2024						2,532
	Charge for the year						1,014
	At 31 December 2024						3,546

	Net book value
	At 31 December 2024						1,493
	At 31 December 2023						266


4	Debtors				2024		2023
£						£
	Trade debtors				145,757		27,698
	Prepayments				147,677		55,961
	Other debtors				5,371		112,613
					298,805		196,272
	Amounts due after more than one year included above				-		-


5	Investments held as current assets				2024		2023
£						£
	Fair value
	Unlisted investments				784		-
					784		-

6	Creditors: amounts falling due within one year				2024		2023
£						£

	Deferred income				364,990		395,019
	Trade creditors				153,023		96,142
	Taxation and social security costs				217,778		93,550
	Other creditors				249,828		239,556
					985,619		824,267


7	Share capital	Nominal			2024		2023
		Value	Number	£		£
	Allotted, called up and fully paid:
	Ordinary shares	£1 each	100		100		100



8	Profit and loss account				2024		2023
£						£

	At 1 January 2024				455,748		340,249
	(Loss)/profit for the financial year				647,686		295,499
	Dividends				(180,000)		(180,000)
	At 31 December 2024				923,434		455,748


9	Controlling party

	The directors control the company.


10	Other information
	DBB Aviation Consultancy Limited is a private company limited by shares and incorporated in England. Its registered office is:
	2nd Floor
	154 Bishopsgate
	London
	EC2M 4LN