de Havilland Moth Club Limited Accounts






de Havilland Moth Club Limited

	Company No. 03171749
		Information for Filing with The Registrar
		31 March 2025

The Director presents his report and the accounts for the year ended 31 March 2025.

Principal activities
The principal activity of the company during the year under review was that of a specialist aircraft membership club.




Director

The Director who served at any time during the year was as follows:

S. McKay









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

S. McKay
Company Secretary
22 April 2026

at	31 March 2025
Company No.		03171749	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	1	1


				1	1
Current assets

	Debtors		5	31,360	26,461

	Cash at bank and in hand			30,905	28,780
				62,265	55,241
Creditors: Amount falling due within one year			6	(15,800)	(11,501)
Net current assets				46,465	43,740
Total assets less current liabilities				46,466	43,741




Net assets				46,466	43,741

Capital and reserves
	Called up share capital			3	3



	Profit and loss account		7	46,463	43,738

Total equity				46,466	43,741



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 22 April 2026 and signed on its behalf by:
S. McKay
Director
22 April 2026

for the year ended 31 March 2025

General information

de Havilland Moth Club Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 03171749

Its registered office is:

23 Hall Park Hill

Berkhamsted

Hertfordshire

HP4 2NH

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

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.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	1	1

4	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation
		At 1 April 2024	1	1




		At 31 March 2025	1	1
		Depreciation






		Net book values
		At 31 March 2025	1	1
		At 31 March 2024	1	1

5	Debtors
			2025	2024
			£	£
		Trade debtors	31,360	26,461







			31,360	26,461

6	Creditors:
		amounts falling due within one year
			2025	2024
			£	£




		Trade creditors	15,800	11,501





			15,800	11,501

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.