REGISTERED NUMBER: 06499277 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2024

FOR

CDS AVIATION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C D Simms

REGISTERED OFFICE:

Portland House 11-13 Station Road

Kettering

Northamptonshire

NN15 7HH

REGISTERED NUMBER:

06499277 (England and Wales)

ACCOUNTANTS:

Bewers Turner & Co LLP

Chartered Accountants

Portland House

11-13 Station Road

Kettering

Northamptonshire

NN15 7HH

FIXED ASSETS

Tangible assets

4

31,821

56,263

CURRENT ASSETS

Stocks

-

57,375

Debtors

5

40,598

33,651

Cash at bank

6,392

12,561

46,990

103,587

CREDITORS

Amounts falling due within one year

6

16,245

46,765

NET CURRENT ASSETS

30,745

56,822

TOTAL ASSETS LESS CURRENT LIABILITIES

62,566

113,085

CREDITORS

Amounts falling due after more than one year

7

(6,487

)

(25,747

)

PROVISIONS FOR LIABILITIES

(1,621

)

(11,225

)

NET ASSETS

54,458

76,113

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

54,358

76,013

SHAREHOLDERS' FUNDS

54,458

76,113

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 17th September 2025 and were signed by:

C D Simms - Director

1.	STATUTORY INFORMATION

CDS Aviation 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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 each asset over its estimated useful life.

Plant and machinery

-

10% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The company is party to only the basic financial instruments such as cash, trade debtors and creditors and loans. Instruments such as trade debtors and trade creditors are initially recognised at their transaction cost and reviewed at the year end for impairment. Debt instruments not repayable on demand or due within one year, such as bank loans, are measured at amortised cost using the effective interest rate.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1st January 2024

39,467

83,437

17,860

140,764

Additions

-

-

1,707

1,707

Disposals

-

(43,495

)

-

(43,495

)

At 31st December 2024

39,467

39,942

19,567

98,976

DEPRECIATION

At 1st January 2024

26,715

41,809

15,977

84,501

Charge for year

1,275

6,202

1,852

9,329

Eliminated on disposal

-

(26,675

)

-

(26,675

)

At 31st December 2024

27,990

21,336

17,829

67,155

NET BOOK VALUE

At 31st December 2024

11,477

18,606

1,738

31,821

At 31st December 2023

12,752

41,628

1,883

56,263

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

687

329

Other debtors

39,911

33,322

40,598

33,651

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

8,942

8,721

Hire purchase contracts (see note 8)

5,151

12,119

Trade creditors

192

333

Taxation and social security

145

20,843

Other creditors

1,815

4,749

16,245

46,765

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

3,775

12,717

Hire purchase contracts (see note 8)

2,712

13,030

6,487

25,747

8.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

Hire purchase

contracts

2024

2023

£

£

Net obligations repayable:

Within one year

5,151

12,119

Between one and five years

2,712

13,030

7,863

25,149

9.	SECURED DEBTS

The following secured debts are included within creditors:

2024

2023

£

£

Bank loans

12,717

21,438

Bank loans are secured under the UK government Bounce Back and Coronavirus Business Interruption loan schemes providing a full guarantee on the outstanding amount.

10.	RELATED PARTY DISCLOSURES

All material related party transactions with owners holding a participating interest, companies in which the entity has a participating interest and directors were all concluded under normal market conditions.