Registration number: 10258841

Fighter Aviation Engineering Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

Fighter Aviation Engineering Limited

Company Information

Directors

G F Peacock

Registered office

3 Twyford Court High Street Dunmow Essex CM6 1AE

Solicitors

Mills & Reeve LLP 1 St James Court Whitefriars Norwich Norfolk NR3 1RU

Bankers

Barclays Bank Leicester Leicestershire LE87 2BB

Accountants

Lambert Chapman LLP Chartered accountants3 Warners Mill Silks Way Braintree Essex CM7 3GB

Fighter Aviation Engineering Limited

(Registration number: 10258841)
Balance Sheet as at 30 June 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	17,913,854	17,803,810
Current assets
Stocks	5	4,169,718	4,169,718
Debtors	6	669,161	1,038,003
Cash at bank and in hand		115,107	481,384
		4,953,986	5,689,105
Creditors: Amounts falling due within one year	7	(10,003,770)	(9,744,675)
Net current liabilities		(5,049,784)	(4,055,570)
Total assets less current liabilities		12,864,070	13,748,240
Provisions for liabilities		(1,053,983)	(1,280,998)
Net assets		11,810,087	12,467,242
Capital and reserves
Called up share capital	8	18,000,002	18,000,002
Retained earnings		(6,189,915)	(5,532,760)
Shareholders' funds		11,810,087	12,467,242

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

Director's 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 director acknowledges his 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Fighter Aviation Engineering Limited

(Registration number: 10258841)
Balance Sheet as at 30 June 2025

Approved and authorised by the director on 16 January 2026
 

G F Peacock
Director

Fighter Aviation Engineering Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is: 3 Twyford Court, High Street, Dunmow, Essex, CM6 1AE.

The principal place of business is: 3 Twyford Court, High Street, Dunmow, Essex, CM6 1AE.

These financial statements were authorised for issue by the director on 16 January 2026.

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.

These financial statements are presented in Sterling (£), which is the company's functional currency.

Revenue recognition

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

The company recognises revenue when:
- the amount of revenue can be reliably measured;
- it is probable that future economic benefits will flow to the entity;
- and specific criteria have been met for each of the company's activities.

Tax

Current Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 statement of financial position at cost, less any subsequent accumulated depreciation.

Depreciation

Depreciation is charged so as to write off the cost or valuation of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	5% straight line

Fighter Aviation Engineering Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Share capital

Ordinary shares are classified as equity.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Fighter Aviation Engineering Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4	Tangible assets

	Plant and Machinery £	Total £
Cost or valuation
At 1 July 2024	20,406,974	20,406,974
Additions	826,134	826,134
At 30 June 2025	21,233,108	21,233,108
Depreciation
At 1 July 2024	2,603,164	2,603,164
Charge for the year	716,090	716,090
At 30 June 2025	3,319,254	3,319,254
Carrying amount
At 30 June 2025	17,913,854	17,913,854
At 30 June 2024	17,803,810	17,803,810

5

Stocks

	2025 £	2024 £
Finished goods and goods for resale	4,169,718	4,169,718

6

Debtors

	2025 £	2024 £
Prepayments	35,100	34,503
Other debtors	634,061	1,003,500
	669,161	1,038,003

Fighter Aviation Engineering Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	-	24,606
Accruals and deferred income	107,869	159,168
Other creditors	9,895,901	9,560,901
	10,003,770	9,744,675

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	11,000,002	11,000,002	11,000,002	11,000,002
Ordinary redeemable shares of £1 each	7,000,000	7,000,000	7,000,000	7,000,000
	18,000,002	18,000,002	18,000,002	18,000,002