Archewell Aviation Limited

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2—4

Registered number: 13530973

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		60,389		54,689

			60,389		54,689
CURRENT ASSETS
Stocks	5	452,216		5,122
Debtors	6	60,857		51,256
Cash at bank and in hand		7,699		1,679

		520,772		58,057
Creditors: Amounts Falling Due Within One Year	7	(539,210 )		(112,342 )

NET CURRENT ASSETS (LIABILITIES)			(18,438 )		(54,285 )

TOTAL ASSETS LESS CURRENT LIABILITIES			41,951		404

NET ASSETS			41,951		404

CAPITAL AND RESERVES
Called up share capital	8		1		1
Income Statement			41,950		403

SHAREHOLDERS' FUNDS			41,951		404

For the 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.

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

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Ian Hepburn

Director

28 April 2026

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Archewell Aviation Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13530973 . The registered office is Suite 2A, 7th Floor, City Reach, 5 Greenwich View Place, London, E14 9NN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant & Machinery	25% Straight Line Basis
Motor Vehicles	25% Straight Line Basis
Fixtures & Fittings	25% Straight Line Basis
Computer Equipment	25% Straight Line Basis

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Financial Instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

2.8. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income statement, directors report, and notes to the financial statements relating to the income statement.

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Archewell Aviation Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 August 2024	24,469	61,946	18,326	28,399	133,140
Additions	998	48,889	1,031	1,064	51,982

As at 31 July 2025	25,467	110,835	19,357	29,463	185,122

Depreciation
As at 1 August 2024	14,754	34,652	10,203	18,842	78,451
Provided during the period	6,367	27,709	4,840	7,366	46,282

As at 31 July 2025	21,121	62,361	15,043	26,208	124,733

Net Book Value
As at 31 July 2025	4,346	48,474	4,314	3,255	60,389

As at 1 August 2024	9,715	27,294	8,123	9,557	54,689

5. Stocks

	2025	2024
	£	£
Stock	452,216	5,122

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	46,508	241
Prepayments and accrued income	2,700	1,500
Other debtors	5,000	20,000
Corporation tax recoverable assets	3,007	3,008
VAT	3,642	7,425
Director's loan account	-	19,082

	60,857	51,256

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Archewell Aviation Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	88,845	78,148
Corporation tax	10,803	8,042
Other taxes and social security	5,831	5,483
Other creditors	24,049	2,110
Payment received on account	24,693	16,078
Accruals and deferred income	2,295	2,481
Director's loan account	382,694	-

	539,210	112,342

8. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
1 Ordinary A shares of £ 1.00 each	1	1

9. Ultimate Controlling Party

The company's ultimate controlling party is Mr Ian Hepburn by virtue of his ownership of 100% of the issued share capital in the company.

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