The company has opted to prepare its first set of financial statements from the date of incorporation on 27 August 2024 to 31 March 2025 to align with the UK tax year.

At 31 March 2025, the company had entered into binding agreements to purchase two new aircraft.

The total commitment outstanding under these agreements at the reporting date was €10,090,000 with delivery of both aircraft expected in the year to 31 March 2026.

The average number of persons, including directors, employed by the company during the period was as follows:

The company held the following balances at the reporting date. Unless otherwise stated, these loans bear no interest and have no fixed repayment terms:

The company owed £2,699,900 to the directors in respect of loans advanced during the period.

The company owed £2,202,043 in respect of loans advanced by D & S P Holdings LLP. The companies are related by virtue of common directorship and control.

The company owed £120,000 in respect of loans advanced by D & S P Investments. The companies are related by virtue of common directorship and control.

DSP Helicopters Ltd is a private company limited by shares incorporated in Scotland. The registered office is 1 Simonsburn Road, Kilmarnock, Ayrshire, KA1 5LA.

For the period ended 31 March 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 period in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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