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REGISTERED NUMBER: 03330859 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

A. H. HELICOPTER SERVICES LIMITED

A. H. HELICOPTER SERVICES LIMITED (REGISTERED NUMBER: 03330859)

Contents of the Financial Statements

FOR THE YEAR ENDED 30 JUNE 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

A. H. HELICOPTER SERVICES LIMITED

Company Information

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTORS: | A Harvey

| R Harvey

| K Harvey

| AL Harvey

| SECRETARY: | K Harvey

| REGISTERED OFFICE: | Knowle House Cottage

| Knowle Road

| Lustleigh

| Newton Abbot

| Devon

| TQ13 9SP

| REGISTERED NUMBER: | 03330859 (England and Wales)

| ACCOUNTANTS: | Gravita Western Limited

| Keble House

| Southernhay Gardens

| Exeter

| Devon

| EX1 1NT

A. H. HELICOPTER SERVICES LIMITED (REGISTERED NUMBER: 03330859)

Balance Sheet

30 JUNE 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 220,911 |  | 232,627 |  |

Investments | 6 | 158,442 |  | 152,749 |  |

379,353 |  | 385,376 |  |

CURRENT ASSETS

Stocks | 279,277 |  | 331,925 |  |

Debtors | 7 | 14,447 |  | 50,953 |  |

Cash at bank | 108,356 |  | 81,467 |  |

402,080 |  | 464,345 |  |

CREDITORS

Amounts falling due within one year | 8 | (35,715 | ) | (37,591 | ) |

NET CURRENT ASSETS | 366,365 |  | 426,754 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 745,718 |  | 812,130 |  |

PROVISIONS FOR LIABILITIES | (55,228 | ) | (58,157 | ) |

NET ASSETS | 690,490 |  | 753,973 |  |

CAPITAL AND RESERVES

Called up share capital | 250,000 |  | 250,000 |  |

Retained earnings | 440,490 |  | 503,973 |  |

SHAREHOLDERS' FUNDS | 690,490 |  | 753,973 |  |

A. H. HELICOPTER SERVICES LIMITED (REGISTERED NUMBER: 03330859)

Balance Sheet - continued

30 JUNE 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 March 2026 and were signed on its behalf by:

A Harvey - Director

A. H. HELICOPTER SERVICES LIMITED (REGISTERED NUMBER: 03330859)

Notes to the Financial Statements

FOR THE YEAR ENDED 30 JUNE 2025

1. | COMPANY INFORMATION

| A. H. Helicopter Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

| The company's principal activities and nature of its operations are disclosed in the Directors' Report.

2. | STATEMENT OF COMPLIANCE

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared on the historical cost convention. The principal accounting policies adopted are set out below.

| Going concern

| At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

| Turnover

| Turnover represents the invoiced value of sales of goods and services, net of value added tax.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Stocks

| Stocks are stated at the lower of cost and net realisable value. Cost comprises direct materials and where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

| Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

A. H. HELICOPTER SERVICES LIMITED (REGISTERED NUMBER: 03330859)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 30 JUNE 2025

3. | ACCOUNTING POLICIES - continued

| Cash and cash equivalents

| Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised when the company becomes 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, which include trade and other debtors, amounts due from group undertakings and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost. Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

| Basic financial liabilities, including trade and other creditors and amounts due to group undertakings are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Financial liabilities are derecognised when, and only when, the company's contractual obligations are discharged, cancelled, or they expire.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

A. H. HELICOPTER SERVICES LIMITED (REGISTERED NUMBER: 03330859)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 30 JUNE 2025

3. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 4 ) .

5. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 July 2024 | 764,822 |  | 38,205 |  | 803,027 |  |

| Additions | 50,429 |  | - |  | 50,429 |  |

| At 30 June 2025 | 815,251 |  | 38,205 |  | 853,456 |  |

| DEPRECIATION

| At 1 July 2024 | 562,441 |  | 7,959 |  | 570,400 |  |

| Charge for year | 54,583 |  | 7,562 |  | 62,145 |  |

| At 30 June 2025 | 617,024 |  | 15,521 |  | 632,545 |  |

| NET BOOK VALUE

| At 30 June 2025 | 198,227 |  | 22,684 |  | 220,911 |  |

| At 30 June 2024 | 202,381 |  | 30,246 |  | 232,627 |  |

A. H. HELICOPTER SERVICES LIMITED (REGISTERED NUMBER: 03330859)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 30 JUNE 2025

6. | FIXED ASSET INVESTMENTS

| Unlisted

| investments

£ |

| COST OR VALUATION

| At 1 July 2024 | 152,749 |  |

| Additions | 20,032 |  |

| Disposals | (21,203 | ) |

| Revaluations | 8,929 |  |

| Exchange differences | (2,619 | ) |

| Dividends received | 554 |  |

| At 30 June 2025 | 158,442 |  |

| NET BOOK VALUE

| At 30 June 2025 | 158,442 |  |

| At 30 June 2024 | 152,749 |  |

| Cost or valuation at 30 June 2025 is represented by:

| Unlisted

| investments

£ |

| Valuation in 2019 | 37,115 |  |

| Valuation in 2020 | (4,878 | ) |

| Valuation in 2021 | 39,934 |  |

| Valuation in 2022 | (129,407 | ) |

| Valuation in 2023 | 3,285 |  |

| Valuation in 2024 | 5,200 |  |

| Valuation in 2025 | 5,693 |  |

| Cost | 201,500 |  |

158,442 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 14,264 |  | 21,861 |  |

| Other debtors | - |  | 6,206 |  |

| VAT | - |  | 22,460 |  |

| Prepayments | 183 |  | 426 |  |

14,447 |  | 50,953 |  |

A. H. HELICOPTER SERVICES LIMITED (REGISTERED NUMBER: 03330859)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 30 JUNE 2025

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 27,209 |  | 26,736 |  |

| Social security and other taxes | 603 |  | 1,313 |  |

| VAT | 1,921 |  | - |  |

| Directors' current accounts | 1,937 |  | 5,779 |  |

| Accrued expenses | 4,045 |  | 3,763 |  |

35,715 |  | 37,591 |  |

9. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mr R Harvey and Mrs A Harvey.

| The company was controlled throughout the year by Mr R Harvey. Following the death of Mr R Harvey on 13th January 2026, control is now vested in the Executors of the Estate, two of which being Mrs A Harvey and Mr A Harvey.