Registration number: 07312456

Flight-Assist (UK) Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Flight-Assist (UK) Limited

Company Information

Director

Mr M Woodhall

Company secretary

Mrs E Woodhall

Registered office

The Laurels Chalvington Road Chalvington East Sussex BN27 3TB

Accountants

Chisnall Comer Ismail and Co Chartered AccountantsMaria House 35 Millers Road Brighton BN1 5NP

Flight-Assist (UK) Limited

(Registration number: 07312456)
Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	5,929	3,561
Current assets
Debtors	5	391,429	213,145
Cash at bank and in hand		299,005	317,428
		690,434	530,573
Creditors: Amounts falling due within one year	6	(263,767)	(229,815)
Net current assets		426,667	300,758
Net assets		432,596	304,319
Capital and reserves
Called up share capital	9	100	100
Retained earnings		432,496	304,219
Shareholders' funds		432,596	304,319

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

Director's 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; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Flight-Assist (UK) Limited

(Registration number: 07312456)
Balance Sheet as at 31 July 2025

Approved and authorised by the director on 27 April 2026



 

.........................................

Mr M Woodhall

Director

Flight-Assist (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Laurels
Chalvington Road
Chalvington
East Sussex
BN27 3TB

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Flight-Assist (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3 (2024 - 3).

Flight-Assist (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 August 2024	20,928	20,928
Additions	3,911	3,911
Disposals	(5,810)	(5,810)
At 31 July 2025	19,029	19,029
Depreciation
At 1 August 2024	17,367	17,367
Charge for the year	1,365	1,365
Eliminated on disposal	(5,632)	(5,632)
At 31 July 2025	13,100	13,100
Carrying amount
At 31 July 2025	5,929	5,929
At 31 July 2024	3,561	3,561

5

Debtors

Current	2025 £	2024 £
Trade debtors	391,429	213,145
	391,429	213,145

6

Creditors

Creditors: amounts falling due within one year

Flight-Assist (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

	2025 £	2024 £
Due within one year
Trade creditors	76,615	50,540
Taxation and social security	107,491	80,820
Accruals and deferred income	-	3,450
Other creditors	79,661	95,005
	263,767	229,815

7

Dividends

		2025		2024
		£		£
Interim dividend of £150.00 (2024 - £150.00) per ordinary share		150,000		150,000

8	Related party transactions

Flight-Assist (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Director's remuneration

The director's remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	30,000	30,000

9	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Share Capital of £1 each	100	100	100	100