REGISTERED NUMBER: 15726345 (England and Wales)

Unaudited Financial Statements

for the Period 17 May 2024 to 31 July 2025

for

Dynamic Heli Parts Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

B Gimber

REGISTERED OFFICE:

Hats Gloucester Ltd

48 Hucclecote Road

Gloucester

GL3 3RS

REGISTERED NUMBER:

15726345 (England and Wales)

ACCOUNTANTS:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

Gloucestershire

GL3 3RS

CURRENT ASSETS

Debtors

4

71,778

Cash at bank

523,015

594,793

CREDITORS

Amounts falling due within one year

5

413,957

NET CURRENT ASSETS

180,836

TOTAL ASSETS LESS CURRENT LIABILITIES

180,836

CAPITAL AND RESERVES

Called up share capital

6

100

Retained earnings

180,736

SHAREHOLDERS' FUNDS

180,836

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 October 2025 and were signed by:

B Gimber - Director

1.	STATUTORY INFORMATION

Dynamic Heli Parts Ltd 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.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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 period was NIL.

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

15,147

Amounts owed by group undertakings

100

Other debtors

56,531

71,778

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

343,841

Amounts owed to group undertakings

70

Taxation and social security

60,342

Other creditors

9,704

413,957

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

100

Ordinary

£1

100

100 Ordinary shares of £1 each were allotted and fully paid for cash at par during the period.

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 July 2025:

£

B Gimber

Balance outstanding at start of period

-

Amounts advanced

32,079

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

32,079

The above loan to the directors, included within other debtors, has been charged interest at the official rate. The loan has no fixed repayment term but is repaid within 9 months of the year end date.

8.	ULTIMATE CONTROLLING PARTY

The ultimate parent undertaking is OGG Group Ltd, a company registered in England and Wales. The company is controlled by B Gimber, a director of Dynamic Heli Parts Ltd. OGG Group, which shares the same registered office as Dynamic Heli Parts Ltd, has taken the option under Section 399(2A) of the Companies Act 2006 not to prepare consolidated financial statements.