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Registered number: 15784687 PARIS ST DENIS AERO UK LTD FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 DECEMBER 2024
PARIS ST DENIS AERO UK LTD REGISTERED NUMBER: 15784687 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024
Note |  | £
Current assets |  |  |
Debtors: amounts falling due within one year | 5 | 102,854 |
|  | 102,854 |
Creditors: amounts falling due within one year | 7 | (130,499) |
Net current (liabilities)/assets |  |  | (27,645)
Total assets less current liabilities |  |  | (27,645)
Net (liabilities)/assets |  |  | (27,645)
Capital and reserves |  |  |
Called up share capital |  |  | 100
Profit and loss account |  |  | (27,745)
|  |  | (27,645)
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 February 2026.
P Lambert
Director
The notes on pages 3 to 6 form part of these financial statements. Page 1
PARIS ST DENIS AERO UK LTD STATEMENT OF CHANGES IN EQUITY FOR THE PERIOD ENDED 31 DECEMBER 2024
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
Comprehensive income for the period |  |  |
Loss for the period | - | (27,745) | (27,745)
Total comprehensive income for the period | - | (27,745) | (27,745)
Contributions by and distributions to owners |  |  |
Shares issued during the period | 100 | - | 100
Total transactions with owners | 100 | - | 100
At 31 December 2024 | 100 | (27,745) | (27,645)
| The notes on pages 3 to 6 form part of these financial statements.
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PARIS ST DENIS AERO UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
1. | General information
PARIS ST DENIS AERO UK LTD is a private company limited by share capital, incorporated in England & Wales, registration number 15784687. The registered address is Site Uw2, Britannia Business Park Union Road, The Valley, Bolton, United Kingdom, BL2 2HS. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The parent company has confirmed that it will continue to provide the necessary support for the company to meet its liabilities as they fall due. The directors have therefore prepared the accounts on a going concern basis.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.5 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.7 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance Sheet when the Company becomes Page 3
PARIS ST DENIS AERO UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.7 | Financial instruments (continued)
party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Page 4
PARIS ST DENIS AERO UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgments, estimates, and assumptions that affect the amounts reported. These estimates and judgments are continually evaluated by the directors and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The company makes estimates and assumptions concerning the future. Actual results may differ from these estimates. Revisions to accounting estimates are recognised in the period in which the estimate is revised, where the revision affects only that period, or in the period of the revision and future periods, where the revision affects both current and future periods.
4. | Employees
| The average monthly number of employees, including directors, during the period was 2.
5. | Debtors
|  |  |  |  | 2024
|  |  |  |  | £
| Amounts owed by group undertakings | 100
| Other debtors | 20,724
| Prepayments and accrued income | 82,030
|  | 102,854
6. | Cash and cash equivalents
|  |  |  |  | 2024
|  |  |  |  | £
| Less: bank overdrafts | (291)
|  | (291)
Page 5
PARIS ST DENIS AERO UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024
|  |  |  |  | £
| Bank overdrafts | 291
| Trade creditors | 124,342
| Accruals and deferred income | 5,866
|  | 130,499
8. | Commitments under operating leases
| At 31 December 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2024
|  |  |  |  | £
| Not later than 1 year | 336,936
| Later than 1 year and not later than 5 years | 458,787
|  | 795,723
9. | Related party transactions
| IIn accordance with paragraph 33.1A of FRS 102, the Company has not disclosed transactions or balances between entities that are wholly within the group.
10. | Controlling party
The smallest and largest group for which consolidated financial statements are prepared, and which include the results of this company, is that headed by PSD AERO, whose registered office is at 5bis avenue Georges Bataille - 60330 Le Plessis Belleville - France.
11. | Auditors' information
The auditors' report on the financial statements for the period ended 31 December 2024 was unqualified. The audit report was signed on 23 February 2026 by Cecile Chabert FCCA (Senior Statutory Auditor) on behalf of Thakur- Chabert Limited.
Page 6