BrightAccountsProduction v1.0.0 v1.0.0 2024-07-26 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principle activity is that of specialist photography. 16 April 2026 0 15860064 2025-07-31 15860064 2024-07-25 15860064 2024-07-26 2025-07-31 15860064 uk-bus:PrivateLimitedCompanyLtd 2024-07-26 2025-07-31 15860064 uk-curr:PoundSterling 2024-07-26 2025-07-31 15860064 uk-bus:SmallCompaniesRegimeForAccounts 2024-07-26 2025-07-31 15860064 uk-bus:FullAccounts 2024-07-26 2025-07-31 15860064 uk-core:ShareCapital 2025-07-31 15860064 uk-core:RetainedEarningsAccumulatedLosses 2025-07-31 15860064 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-07-31 15860064 uk-bus:FRS102 2024-07-26 2025-07-31 15860064 uk-core:PlantMachinery 2024-07-26 2025-07-31 15860064 uk-core:FurnitureFittingsToolsEquipment 2024-07-26 2025-07-31 15860064 uk-core:WithinOneYear 2025-07-31 15860064 uk-core:EmployeeBenefits 2024-07-25 15860064 uk-core:EmployeeBenefits 2024-07-26 2025-07-31 15860064 uk-core:AcceleratedTaxDepreciationDeferredTax 2025-07-31 15860064 uk-core:TaxLossesCarry-forwardsDeferredTax 2025-07-31 15860064 uk-core:OtherDeferredTax 2025-07-31 15860064 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2025-07-31 15860064 uk-core:EmployeeBenefits 2025-07-31 15860064 2024-07-26 2025-07-31 15860064 uk-bus:Director1 2024-07-26 2025-07-31 15860064 uk-bus:AuditExempt-NoAccountantsReport 2024-07-26 2025-07-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: 15860064

Skycraft UAV Limited

Unaudited Financial Statements

for the financial period from 26 July 2024 (date of incorporation) to 31 July 2025

Skycraft UAV Limited

Company Registration Number: 15860064

BALANCE SHEET

as at 31 July 2025

|  |  | Jul 25
|  | Notes | £
Fixed Assets

Tangible assets |  | 7 | 5,970
|  |  | ─────────
Current Assets

Debtors |  | 8 | 580
Cash at bank and in hand |  |  | 4,975
|  |  | ─────────
|  |  | 5,555
|  |  | ─────────
Creditors: amounts falling due within one year |  | 9 | (5,824)
|  |  | ─────────
Net Current Liabilities |  |  | (269)
|  |  | ─────────
Total Assets less Current Liabilities |  |  | 5,701
Provisions for liabilities |  | 10 | (1,134)
|  |  | ─────────
Net Assets |  |  | 4,567
|  |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100
Retained earnings |  |  | 4,467
|  |  | ─────────
Shareholders' Funds |  |  | 4,567
|  |  | ═════════
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 company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Director's Report.

For the financial period from 26 July 2024 (date of incorporation) to 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit and loss for the financial period 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.

Approved by the Director and authorised for issue on 16 April 2026

________________________________ |  |  |
Samuel Fleming |  |  |
Director |  |  |

Skycraft UAV Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial period from 26 July 2024 (date of incorporation) to 31 July 2025

1. | General Information
| Skycraft UAV Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 15860064. The registered office of the company is 36-38 King Street, King's Lynn, Norfolk, PE30 1ES, United Kingdom. The principle activity is that of specialist photography. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial period ended 31 July 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006. These are the company's first set of financial statements prepared in accordance with FRS 102.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Plant and machinery | - | 20% Reducing balance
|  | Fixtures, fittings and equipment | - | 20% Reducing balance
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Provisions
| Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial period and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Adoption of FRS 102 Section 1A
| This is the first set of financial statements prepared by Skycraft UAV Limited in accordance with accounting standards issued by the Financial Reporting Council, including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” Section 1A (Small Entities). The company transitioned from previously extant Irish and UK GAAP to FRS 102 Section 1A as at 1 January 2016.

4. | Period of financial statements
| The financial statements are for the 12 month 6 days period from 26 July 2024 (date of incorporation) to 31 July 2025.

5. | Statement on previous periods
| The company did not present financial statements for previous periods.

6. | Employees
| The average monthly number of employees, including director, during the financial period was 1, (Jul 24 - 0).

7. | Tangible assets
|  | Plant and | Fixtures, | Total
|  | machinery | fittings and |
|  |  | equipment |
|  | £ | £ | £
| Cost
| At 26 July 2024 | - | - | -
| Additions | 4,765 | 2,133 | 6,898
|  | ───────── | ───────── | ─────────
| At 31 July 2025 | 4,765 | 2,133 | 6,898
|  | ───────── | ───────── | ─────────
| Depreciation
| At 26 July 2024 | - | - | -
| Charge for the financial period | 621 | 307 | 928
|  | ───────── | ───────── | ─────────
| At 31 July 2025 | 621 | 307 | 928
|  | ───────── | ───────── | ─────────
| Net book value
| At 31 July 2025 | 4,144 | 1,826 | 5,970
|  | ═════════ | ═════════ | ═════════

8. | Debtors | Jul 25
|  | £
| Trade debtors | 580
|  | ═════════

9. | Creditors | Jul 25
| Amounts falling due within one year | £
| Trade creditors | 111
| Director's current account | 5,113
| Accruals | 600
|  | ─────────
|  | 5,824
|  | ═════════

10. | Provisions for liabilities
| The amounts provided for deferred taxation are analysed below:
|  | Capital | Total
|  | allowances |
|  |  | Jul 25
|  | £ | £
| At financial period start | - | -
| Charged to profit and loss | 1,134 | 1,134
|  | ───────── | ─────────
| At financial period end | 1,134 | 1,134
|  | ═════════ | ═════════

11. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial period-end.