Registered number
11502563
International Air Supplies Limited
Unaudited Filleted Accounts
31 August 2025

International Air Supplies Limited
Registered number: | 11502563
Balance Sheet
as at 31 August 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Current assets
Stocks |  |  | 17,767 |  |  | 18,317
Cash at bank and in hand |  |  | 47,704 |  |  | 75,681
|  |  | 65,471 |  |  | 93,998
Creditors: amounts falling due within one year | 3 |  | (45,510) |  |  | (78,939)
Net current assets |  |  |  | 19,961 |  |  | 15,059
Net assets |  |  |  | 19,961 |  |  | 15,059
Capital and reserves
Called up share capital |  |  |  | 1 |  |  | 1
Profit and loss account |  |  |  | 19,960 |  |  | 15,058
Shareholder's funds |  |  |  | 19,961 |  |  | 15,059
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr Brian Anthony McCall
Director
Approved by the board on 23 March 2026

International Air Supplies Limited
Notes to the Accounts
for the year ended 31 August 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| 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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 0 |  | 0
3 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 17,228 |  | 54,012
| Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 22,346 |  | 21,316
| Taxation and social security costs | (48) |  | 1,870
| Director Loan Account | 5,334 |  | 1,091
| Other creditors | 650 |  | 650
|  |  |  |  |  | 45,510 |  | 78,939
4 | Other information
| International Air Supplies Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 211 Manchester New Road
| Alkrington
| Middleton
| Manchester
| M24 1JT

International Air Supplies Limited 11502563 false 2024-09-01 2025-08-31 2025-08-31 VT Final Accounts February 2026 Mr Brian Anthony McCall No description of principal activity 11502563 2023-09-01 2024-08-31 11502563 core:WithinOneYear 2024-08-31 11502563 core:ShareCapital 2024-08-31 11502563 core:RetainedEarningsAccumulatedLosses 2024-08-31 11502563 2024-09-01 2025-08-31 11502563 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 11502563 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 11502563 bus:Director40 2024-09-01 2025-08-31 11502563 1 2024-09-01 2025-08-31 11502563 2 2024-09-01 2025-08-31 11502563 countries:England 2024-09-01 2025-08-31 11502563 bus:FRS102 2024-09-01 2025-08-31 11502563 bus:FilletedAccounts 2024-09-01 2025-08-31 11502563 2025-08-31 11502563 core:WithinOneYear 2025-08-31 11502563 core:ShareCapital 2025-08-31 11502563 core:RetainedEarningsAccumulatedLosses 2025-08-31 11502563 2024-08-31 iso4217:GBP xbrli:pure