Acorah Software Products - Accounts Production 16.8.310 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 08752609 Jamie Ives iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08752609 2024-10-31 08752609 2025-10-31 08752609 2024-11-01 2025-10-31 08752609 frs-core:CurrentFinancialInstruments 2025-10-31 08752609 frs-core:Non-currentFinancialInstruments 2025-10-31 08752609 frs-core:BetweenOneFiveYears 2025-10-31 08752609 frs-core:ComputerEquipment 2025-10-31 08752609 frs-core:ComputerEquipment 2024-11-01 2025-10-31 08752609 frs-core:ComputerEquipment 2024-10-31 08752609 frs-core:PlantMachinery 2025-10-31 08752609 frs-core:PlantMachinery 2024-11-01 2025-10-31 08752609 frs-core:PlantMachinery 2024-10-31 08752609 frs-core:WithinOneYear 2025-10-31 08752609 frs-core:ShareCapital 2025-10-31 08752609 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 08752609 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 08752609 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 08752609 frs-bus:SmallEntities 2024-11-01 2025-10-31 08752609 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 08752609 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 08752609 frs-bus:Director1 2024-11-01 2025-10-31 08752609 frs-countries:EnglandWales 2024-11-01 2025-10-31 08752609 2023-10-31 08752609 2024-10-31 08752609 2023-11-01 2024-10-31 08752609 frs-core:CurrentFinancialInstruments 2024-10-31 08752609 frs-core:Non-currentFinancialInstruments 2024-10-31 08752609 frs-core:BetweenOneFiveYears 2024-10-31 08752609 frs-core:WithinOneYear 2024-10-31 08752609 frs-core:ShareCapital 2024-10-31 08752609 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 08752609
Ives Aviation Services Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
AR Accounting
Chartered Accountant & Tax Adviser
Ives Aviation Services Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Ives Aviation Services Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 08752609

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,012 |  | 3,012
|  |  | 2,012 |  | 3,012
CURRENT ASSETS
Debtors | 5 | - |  | 1,007 |
Cash at bank and in hand |  | 10,491 |  | 13,136 |
|  | 10,491 |  | 14,143 |
Creditors: Amounts Falling Due Within One Year | 6 | (2,447 ) |  | (6,831 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 8,044 |  | 7,312
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 10,056 |  | 10,324
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (1,472 ) |  | (1,065 )
NET ASSETS |  |  | 8,584 |  | 9,259
CAPITAL AND RESERVES
Called up share capital | 9 |  | 10 |  | 10
Profit and Loss Account |  |  | 8,574 |  | 9,249
SHAREHOLDERS' FUNDS |  |  | 8,584 |  | 9,259

Page 1
Page 2
Ives Aviation Services Ltd
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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

Jamie Ives Director
02/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Ives Aviation Services Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Ives Aviation Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08752609 . The registered office is Grove Lodge, Main Road, Osmington, Dorset, DT3 6EZ.
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 15% reducing balance.
Computer Equipment | 33.33% on cost.

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 3
Page 4
Ives Aviation Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 November 2024 | 7,790 | 5,116 | 12,906
As at 31 October 2025 | 7,790 | 5,116 | 12,906
Depreciation
As at 1 November 2024 | 6,344 | 3,550 | 9,894
Provided during the period | 217 | 783 | 1,000
As at 31 October 2025 | 6,561 | 4,333 | 10,894
Net Book Value
As at 31 October 2025 | 1,229 | 783 | 2,012
As at 1 November 2024 | 1,446 | 1,566 | 3,012

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other taxes and social security | - |  | 1,007

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 392 |  | 1,174
Bank loans and overdrafts | 384 |  | 1,565
Corporation tax | 895 |  | 2,391
Other taxes and social security | 65 |  | -
Accruals and deferred income | 704 |  | 707
Director's loan account | 7 |  | 994
| 2,447 |  | 6,831

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 391
Bank loans | 1,472 |  | 674
| 1,472 |  | 1,065

Page 4
Page 5
Ives Aviation Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 392 |  | 1,174
Later than one year and not later than five years | - |  | 391
| 392 |  | 1,565
| 392 |  | 1,565

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

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