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Registered number: 09090373
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 30 JUNE 2025
| EUROPLANE SALES LIMITED
EUROPLANE SALES LIMITED |  |
COMPANY INFORMATION
Director | A Freeman
Registered number | 09090373
Registered office | Magna House
| 18-32 London Road
| Staines-Upon-Thames
| TW18 4BP
Trading Address | 1 Fitzgerald Park
| Binfield
| Berkshire
| RG42 4FN
Accountants | Menzies LLP
| Chartered Accountants
| Magna House
| 18-32 London Road
| Staines-Upon-Thames
| TW18 4BP
EUROPLANE SALES LIMITED |  |
CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 6
EUROPLANE SALES LIMITED REGISTERED NUMBER:09090373 |  |
BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 232,686 |  | 42,067
|  |  | 232,686 |  | 42,067
Current assets |  |  |  |  |
Stocks |  | 142,500 |  | 142,500 |
Debtors: amounts falling due within one year | 5 | 181,766 |  | 210,656 |
Cash at bank and in hand |  | 672,151 |  | 120,800 |
|  | 996,417 |  | 473,956 |
Creditors: amounts falling due within one year | 6 | (574,486) |  | (71,652) |
Net current assets |  |  | 421,931 |  | 402,304
Total assets less current liabilities |  |  | 654,617 |  | 444,371
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (6,405) |  | (6,405) |
|  |  | (6,405) |  | (6,405)
Net assets |  |  | 648,212 |  | 437,966
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 101 |  | 101
Profit and loss account |  |  | 648,111 |  | 437,865
|  |  | 648,212 |  | 437,966
Page 1
EUROPLANE SALES LIMITED REGISTERED NUMBER:09090373 |  |
BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. 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 income and retained earnings 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 by:
A Freeman
Director
Date: 13 March 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
EUROPLANE SALES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Europlane Sales Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office is given in the company information page of these financial statements. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.3 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Turnover is generated through aviation sales and is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
EUROPLANE SALES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives. . Depreciation is provided on the following basis:
|  |  |  | Long-term leasehold property | - | 15 years
|  |  |  | Plant and machinery | - | 25% Reducing balance
|  |  |  | Fixtures and fittings | - | 10% Straight line
|  |  |  | Computer equipment | - | 20% Straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is 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.
| 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.
| 2.8 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 -1).
Page 4
EUROPLANE SALES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Tangible fixed assets
|  | Long-term leasehold property | Plant and machinery | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 July 2024 | 25,559 | 7,000 | 54,851 | 6,893 | 94,303
| Additions | - | 190,000 | 1,583 | 8,178 | 199,761
| At 30 June 2025 | 25,559 | 197,000 | 56,434 | 15,071 | 294,064
| Depreciation |  |  |  |  |
| At 1 July 2024 | 7,925 | 1,969 | 37,510 | 4,832 | 52,236
| Charge for the year on owned assets | 1,704 | 1,257 | 4,486 | 1,695 | 9,142
| At 30 June 2025 | 9,629 | 3,226 | 41,996 | 6,527 | 61,378
| Net book value |  |  |  |  |
| At 30 June 2025 | 15,930 | 193,774 | 14,438 | 8,544 | 232,686
| At 30 June 2024 | 17,634 | 5,031 | 17,341 | 2,061 | 42,067
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 10,040 | 5,000
| Other debtors | 170,600 | 201,897
| Prepayments and accrued income | 1,126 | 3,759
|  | 181,766 | 210,656
Page 5
EUROPLANE SALES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 20,600 | 19,231
| Corporation tax | 14,399 | 21,749
| Other taxation and social security | 5,176 | -
| Other creditors | 75,911 | 22,372
| Accruals and deferred income | 458,400 | 8,300
|  | 574,486 | 71,652
7. | Related party transactions
| Included within other debtors at the year-end is an amount owed to the director of £71,539 (2024 - £196,897 owed from the director).
|  | 2025 | 2024
|  | £ | £
| Balance outstanding at the start of year | 196,897 | (124,984)
| Amounts advanced | 109,919 | 691,501
| Amounts repaid | (378,355) | (369,620)
|  | (71,539) | 196,897
Page 6