REGISTERED NUMBER: 11231811 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Effective Air Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R J Evans

K J Ward

REGISTERED OFFICE:

Dial House

Dutton Green

Little Stanney

Chester

Cheshire

CH2 4SA

REGISTERED NUMBER:

11231811 (England and Wales)

ACCOUNTANTS:

Johnstone Howell & Co

Unit 2

The Oaks

Stanney Mill Lane

Chester

Cheshire

CH2 4HY

FIXED ASSETS

Investments

4

200,525

200,525

Investment property

5

218,902

-

419,427

200,525

CURRENT ASSETS

Debtors

6

-

450

Cash at bank and in hand

17,476

24,731

17,476

25,181

CREDITORS

Amounts falling due within one year

7

1,174

-

NET CURRENT ASSETS

16,302

25,181

TOTAL ASSETS LESS CURRENT LIABILITIES

435,729

225,706

CREDITORS

Amounts falling due after more than one year

8

396,206

189,706

NET ASSETS

39,523

36,000

CAPITAL AND RESERVES

Called up share capital

9

1,000

1,000

Retained earnings

10

38,523

35,000

SHAREHOLDERS' FUNDS

39,523

36,000

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year 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.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 17 April 2026 and were signed on its behalf by:

R J Evans - Director

K J Ward - Director

1.	STATUTORY INFORMATION

Effective Air Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 February 2025

and 31 January 2026

200,525

NET BOOK VALUE

At 31 January 2026

200,525

At 31 January 2025

200,525

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

218,902

At 31 January 2026

218,902

NET BOOK VALUE

At 31 January 2026

218,902

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

-

450

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

1,174

-

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Amounts owed to group undertakings

396,206

189,706

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1,000

Ordinary

£1

1,000

1,000

10.

RESERVES

Retained

earnings

£

At 1 February 2025

35,000

Profit for the year

98,723

Dividends

(95,200

)

At 31 January 2026

38,523

11.	ULTIMATE CONTROLLING PARTY

The directors are deemed to control the company by virtue of their shareholdings.