2025-01-01 2025-12-31 false Capium Accounts Production 1.1 03292188 2025-01-01 2025-12-31 03292188 bus:AbridgedAccounts 2025-01-01 2025-12-31 03292188 bus:FRS102 2025-01-01 2025-12-31 03292188 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 03292188 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03292188 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03292188 2025-01-01 2025-12-31 03292188 2025-12-31 03292188 bus:RegisteredOffice 2025-01-01 2025-12-31 03292188 core:WithinOneYear 2025-12-31 03292188 core:AfterOneYear 2025-12-31 03292188 1 2025-01-01 2025-12-31 03292188 bus:Director1 2025-01-01 2025-12-31 03292188 bus:Director1 2025-12-31 03292188 bus:Director1 2024-01-01 2024-12-31 03292188 bus:Director2 2025-01-01 2025-12-31 03292188 bus:Director2 2025-12-31 03292188 bus:Director2 2024-01-01 2024-12-31 03292188 2024-01-01 03292188 bus:CompanySecretary1 2025-01-01 2025-12-31 03292188 bus:LeadAgentIfApplicable 2025-01-01 2025-12-31 03292188 2024-01-01 2024-12-31 03292188 2024-12-31 03292188 core:WithinOneYear 2024-12-31 03292188 core:AfterOneYear 2024-12-31 03292188 bus:EntityAccountantsOrAuditors 2024-01-01 2024-12-31 03292188 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 03292188 bus:OrdinaryShareClass1 2025-12-31 03292188 bus:OrdinaryShareClass1 2024-01-01 2024-12-31 03292188 bus:OrdinaryShareClass1 2024-12-31 03292188 core:PlantMachinery 2025-01-01 2025-12-31 03292188 core:PlantMachinery 2025-12-31 03292188 core:PlantMachinery 2024-12-31 03292188 core:FurnitureFittings 2025-01-01 2025-12-31 03292188 core:FurnitureFittings 2025-12-31 03292188 core:FurnitureFittings 2024-12-31 03292188 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-12-31 03292188 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-12-31 03292188 core:CostValuation core:Non-currentFinancialInstruments 2025-12-31 03292188 core:CostValuation core:Non-currentFinancialInstruments 2024-12-31 03292188 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-12-31 03292188 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-12-31 03292188 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-12-31 03292188 core:Non-currentFinancialInstruments 2025-12-31 03292188 core:Non-currentFinancialInstruments 2024-12-31 03292188 core:ShareCapital 2025-12-31 03292188 core:ShareCapital 2024-12-31 03292188 core:RetainedEarningsAccumulatedLosses 2025-12-31 03292188 core:RetainedEarningsAccumulatedLosses 2024-12-31 03292188 dpl:Item1 2025-01-01 03292188 dpl:Item1 2025-12-31 03292188 dpl:Item1 2024-01-01 03292188 dpl:Item1 2024-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 03292188
England and Wales
Abridged Accounts
for the year ended 31 December 2025
for
CUBAIR FLIGHT TRAINING LIMITED

Cubair Flight Training Limited Contents Page For the year ended 31 December 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Cubair Flight Training Limited Accountants' Report For the year ended 31 December 2025
Report to the directors on the preparation of the unaudited statutory accounts of Cubair Flight Training Limited for the year ended 31 December 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Cubair Flight Training Limited for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Cubair Flight Training Limited, as a body, in accordance with the terms of our engagement letter dated 22 April 2026. Our work has been undertaken solely to prepare for your approval the accounts of Cubair Flight Training Limited and state those matters that we have agreed to state to the Board of Directors of Cubair Flight Training Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cubair Flight Training Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Cubair Flight Training Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Cubair Flight Training Limited. You consider that Cubair Flight Training Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Cubair Flight Training Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. .................................................... Broughton & Co Ltd 9 Second Avenue Worthing West Sussex BN14 9NX 22 April 2026 1

Registered Number: 03292188 Cubair Flight Training Limited Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 25,506 |  | 44,303
|  | 25,506 |  | 44,303
Current assets |  |  |
Stocks |  | 2,320 |  | 2,874
Debtors |  | 184 |  | 14,590
Cash at bank and in hand |  | 29,431 |  | 10,017
|  | 31,935 |  | 27,481
Creditors: amount falling due within one year |  | (96,718) |  | (132,635)
Net current assets |  | (64,783) |  | (105,154)
Total assets less current liabilities |  | (39,277) |  | (60,851)
Provisions for liabilities |  | 1,562 |  | 10,718
Net assets |  | (37,715) |  | (50,133)
Capital and reserves |  |  |
Called up share capital | 4 | 2 |  | 2
Profit and loss account |  | (37,717) |  | (50,135)
Shareholders' funds |  | (37,715) |  | (50,133)
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 21 April 2026 and were signed on its behalf by:
------------------------------- D J Taplin Director
2

Cubair Flight Training Limited Notes to the Abridged Financial Statements For the year ended 31 December 2025
General Information Cubair Flight Training Limited is a private company, limited by shares, registered in England and Wales, registration number 03292188, registration address The Old Squash Court, Redhill Aerodrome, Kings Mill Lane, Redhill, Surrey, RH1 5JY. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax. Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 10% Reducing Balance
Fixtures and Fittings | 25% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 4 (2024 : 3).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £
At 01 January 2025 | 175,890 |  | 26,797 |  | 202,687
Additions | - |  | 1,396 |  | 1,396
Disposals | (118,921) |  | - |  | (118,921)
At 31 December 2025 | 56,969 |  | 28,193 |  | 85,162
Depreciation
At 01 January 2025 | 134,638 |  | 23,745 |  | 158,383
Charge for year | 2,463 |  | 1,112 |  | 3,575
On disposals | (102,302) |  | - |  | (102,302)
At 31 December 2025 | 34,799 |  | 24,857 |  | 59,656
Net book values
Closing balance as at 31 December 2025 | 22,170 |  | 3,336 |  | 25,506
Opening balance as at 01 January 2025 | 41,252 |  | 3,051 |  | 44,303
4. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
2 Class A shares of £1.00 each | 2 |  | 2
| 2 |  | 2
3