Sx-Ac Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 15087351

		31 August 2025		31 August 2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	110,041		113,043
Cash at bank and in hand		-		227

		110,041		113,270
Creditors: Amounts Falling Due Within One Year	5	(38,341 )		(52,076 )

NET CURRENT ASSETS (LIABILITIES)			71,700		61,194

TOTAL ASSETS LESS CURRENT LIABILITIES			71,700		61,194

Creditors: Amounts Falling Due After More Than One Year	6		(40,388 )		(40,388 )

NET ASSETS			31,312		20,806

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			31,310		20,804

SHAREHOLDERS' FUNDS			31,312		20,806

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Sx-Ac Ltd

Balance Sheet (continued)

As At 31 August 2025

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

I W Thompson

Director

24 December 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Sx-Ac Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15087351 . The registered office is 18 Flawn Way, Eynesbury, St. Neots, PE19 2JT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.4. Taxation

Income tax expense represents the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax is recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 2)

4. Debtors

	31 August 2025	31 August 2024
	£	£
Due within one year
Other debtors	110,041	113,043

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Sx-Ac Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

5. Creditors: Amounts Falling Due Within One Year

	31 August 2025	31 August 2024
	£	£
Trade creditors	-	2,501
Other creditors	465	1,134
Taxation and social security	37,876	48,441

	38,341	52,076

6. Creditors: Amounts Falling Due After More Than One Year

	31 August 2025	31 August 2024
	£	£
Amounts owed to group undertakings	40,388	40,388

7. Share Capital

	31 August 2025	31 August 2024
	£	£
Allotted, Called up and fully paid	2	2

8. Related Party Transactions

Included in other debtors is an amount owed to the company by the directors of £80,818 (2024: £84,518). The loan is repayable on demand, and interest is charged at 2.25% p.a.

Included in Creditors due after one year is an amount of £40,388 (2024: £40,388) owed to Aviation Network Group Ltd, a company owned and controlled by one of the directors.

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