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Registered number: 11968750
Fly South Ltd
Unaudited Financial Statements
For the Period 1 May 2025 to 31 March 2026
Fly South Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Fly South Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 11968750

| 31 March 2026 | 30 April 2025
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Stocks | 4 | - |  | 3,500 |
Cash at bank and in hand |  | 1,420 |  | 1,680 |
|  | 1,420 |  | 5,180 |
Creditors: Amounts Falling Due Within One Year | 5 | (5,309 ) |  | (13,907 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (3,889 ) |  | (8,727 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (3,889 ) |  | (8,727 )
NET LIABILITIES |  |  | (3,889 ) |  | (8,727 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1 |  | 1
Profit and Loss Account |  |  | (3,890 ) |  | (8,728 )
SHAREHOLDERS' FUNDS |  |  | (3,889) |  | (8,727)

For the period ending 31 March 2026 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 her 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 Profit and Loss Account.
On behalf of the board

Ms Jennifer Simmons Director
6 May 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Fly South Ltd
Notes to the Financial Statements
For the Period 1 May 2025 to 31 March 2026
Notes to the Financial Statements
1. General Information
Fly South Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11968750 . The registered office is 5, Den Road , Teignmouth, Devon, TQ14 8AR.
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. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
2.3. 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.
2.4. 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
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 the market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
2.6. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2025: 1)
1 1
4. Stocks

| 31 March 2026 |  | 30 April 2025
--- | --- | --- | ---
| £ |  | £
Finished goods | - |  | 3,500

Page 2
Page 3
Fly South Ltd
Notes to the Financial Statements (continued)
For the Period 1 May 2025 to 31 March 2026
5. Creditors: Amounts Falling Due Within One Year

| 31 March 2026 |  | 30 April 2025
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 986 |  | 1,272
Director's loan account | 4,323 |  | 6,635
Amounts owed to associates | - |  | 6,000
| 5,309 |  | 13,907

6. Share Capital

| 31 March 2026 |  | 30 April 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

7. Related Party Transactions
At period ended 31 March 2026, the company owed the director £4,323 (30 April 2025: £6,635) in respect of loans held with the Company. These amounts are interest free and repayable on demand.
At period ended 31 March 2026, £0 (30 April 2025: £6,000) was owing to an associated Company in respect of loans held, and is included in creditors due within 1 year. These amounts are interest free and repayable on demand.
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