The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

Aeroprofessional Technics Limited (Formerly Signal Recruitment Limited) is a private company limited by shares incorporated in England and Wales. The company changed its name on 3 December 2024. The registered office is Third Floor, Gateway House, Tollgate, Chandlers Ford, Hampshire, United Kingdom, SO53 3TG.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Atruet the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future as it is supported by a loan from a related party as noted in note 6. The company has not traded during the current year and has entered a period of dormancy while the directors decide on a future course of action. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

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 deducting all of its liabilities.

Basic financial liabilities, including creditors and loans from related parties, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

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

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

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

The average monthly number of persons (including directors) employed by the company during the year was:

All classes of share are eligible to receive dividends, confer full voting rights and the right to a distribution of capital.

All Ordinary A, B and C class shares remain unpaid.

During the year the company entered into the following transactions with related parties:

Six Six (Holdings) Limited

Six Six (Holdings) Limited is a related party by virtue of the fact that it is under the common control of the directors and shareholders of Aeroprofessional Technics Limited (Formerly Signal Recruitment Limited).

In 2022/23, the company was loaned £50,000 by Six Six (Holdings) Limited. At the year end this balance remains outstanding.

Aeroprofessional Limited

Aeroprofessional Limited is a related party by virtue of the fact that it is under the common control of the directors and shareholders of Aeroprofessional Technics Limited (Formerly Signal Recruitment Limited).

During the year, the company was charged management fees and other costs amounting to £nil (2024: £30,949 ) by Aeroprofessional Limited. At the year end the company owed £nil (2024: £nil) to Aeroprofessional Limited in relation to these costs.

During the year, the company also sold assets of £nil (2024: £1,349) and re-charged other costs of £nil (2024: £nil) to Aeroprofessional Limited. At the year end no balance remained outstanding (2024: £Nil).