Registration number: 04095187

GB Air Control Limited

Contents

Balance Sheet	1 to 2
Statement of Changes in Equity	3
Notes to the Unaudited Financial Statements	4 to 7

GB Air Control Limited

Balance Sheet

as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	142,968	98,862
Current assets
Stocks and work in progress		45,830	42,661
Debtors	5	80,707	153,879
Cash at bank and in hand		325,580	341,568
		452,117	538,108
Creditors: Amounts falling due within one year	6	(243,848)	(308,453)
Net current assets		208,269	229,655
Total assets less current liabilities		351,237	328,517
Provisions for liabilities		(23,369)	(19,376)
Net assets		327,868	309,141
Capital and reserves
Called up share capital		750	750
Capital redemption reserve		250	250
Retained earnings		326,868	308,141
Shareholders' funds		327,868	309,141

Registration number: 04095187

GB Air Control Limited

Balance Sheet

as at 30 September 2025 (continued)

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 15 January 2026 and signed on its behalf by:
 

......................................... Mrs J A Bottomley Director

GB Air Control Limited

Statement of Changes in Equity

for the Year Ended 30 September 2025

	Share capital £	Capital redemption reserve £	Profit and loss account £	Total £
At 1 October 2024	750	250	308,141	309,141
Profit for the year	-	-	167,927	167,927
Total comprehensive income	-	-	167,927	167,927
Dividends	-	-	(149,200)	(149,200)
	-	-	18,727	18,727
At 30 September 2025	750	250	326,868	327,868

 

	Share capital £	Capital redemption reserve £	Profit and loss account £	Total £
At 1 October 2023	1,000	-	210,711	211,711
Profit for the year	-	-	302,656	302,656
Total comprehensive income	-	-	302,656	302,656
Dividends	-	-	(180,226)	(180,226)
Purchase of own share capital	(250)	250	(25,000)	(25,000)
	(250)	250	97,430	97,430
At 30 September 2024	750	250	308,141	309,141

GB Air Control Limited

Notes to the Unaudited Financial Statements

for the Year Ended 30 September 2025

1	General information

The company is a private company limited by shares incorporated in England within the United Kingdom.

The company's registration number is 04095187.

The address of its registered office is:
Unit 14a Moderna Business Park
Moderna Way
Mytholmroyd
Hebden Bridge
West Yorkshire
HX7 5QQ

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have been transferred to the buyer.

GB Air Control Limited

Notes to the Unaudited Financial Statements

for the Year Ended 30 September 2025 (continued)

2	Accounting policies (continued)

Tax

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the balance sheet at cost (or deemed cost), less any accumulated depreciation and accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Additions to leasehold property	Straight line over the life of the lease
Plant and machinery	25% per annum on a straight line basis
Fixtures, fittings and equipment	25% per annum on a straight line basis
Motor vehicles	25% per annum on a straight line basis

Stock and work in progress

Stock and work in progress are valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks. Net realisable value is based on selling price less anticipated costs to completion and selling costs. The cost of work in progress includes all direct costs and an appropriate proportion of fixed and variable overheads.

Defined contribution pension obligation

The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. The annual contributions are charged to the profit and loss account.

GB Air Control Limited

Notes to the Unaudited Financial Statements

for the Year Ended 30 September 2025 (continued)

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2024 - 6).

4	Tangible assets

	Additions to leasehold property £	Fixtures, fittings and equipment  £	Motor vehicles  £	Plant and machinery  £	Total £
Cost
At 1 October 2024	4,011	14,935	123,961	49,343	192,250
Additions	-	1,304	79,610	3,175	84,089
Disposals	-	-	(23,995)	(262)	(24,257)
At 30 September 2025	4,011	16,239	179,576	52,256	252,082
Depreciation
At 1 October 2024	3,508	11,723	41,037	37,120	93,388
Charge for the year	503	1,850	32,860	4,756	39,969
Eliminated on disposal	-	-	(23,995)	(248)	(24,243)
At 30 September 2025	4,011	13,573	49,902	41,628	109,114
Net book value
At 30 September 2025	-	2,666	129,674	10,628	142,968
At 30 September 2024	503	3,212	82,924	12,223	98,862

GB Air Control Limited

Notes to the Unaudited Financial Statements

for the Year Ended 30 September 2025 (continued)

5

Debtors

	2025 £	2024 £
Trade debtors	62,075	138,859
Prepayments and accrued income	18,632	15,020
	80,707	153,879

6

Creditors

	2025 £	2024 £
Due within one year
Trade creditors	21,224	22,464
Taxation and social security	19,750	69,080
Corporation tax liability	50,799	87,538
Accruals and deferred income	3,775	5,250
Other creditors	37,730	30,173
Directors' loan accounts	110,570	93,948
	243,848	308,453

7	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £42,413 (2024 - £7,312).