Techtrade Aviation Ltd

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

Registered number: 07394575

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	5	182,623		146,534
Cash at bank and in hand		16,364		6,663

		198,987		153,197
Creditors: Amounts Falling Due Within One Year	6	(120,386 )		(102,227 )

NET CURRENT ASSETS (LIABILITIES)			78,601		50,970

TOTAL ASSETS LESS CURRENT LIABILITIES			78,601		50,970

NET ASSETS			78,601		50,970

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			78,599		50,968

SHAREHOLDERS' FUNDS			78,601		50,970

For the year ending 31 October 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 Profit and Loss Account.

On behalf of the board

Mr W Van Den Berghe

Director

30/04/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Techtrade Aviation Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07394575 . The registered office is 1-2 Rhodium Point Spindle Close, Hawkinge, Folkestone, Kent, CT18 7TQ.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £1.

2. Statement of Compliance

The financial statements have been prepared 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.

3. Accounting Policies

3.1. 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.

3.2. Going Concern Disclosure

The director has not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

3.3. Significant judgements and estimations

No judgements have been made in the process of applying the accounting policies that have had a significant effect on the amounts recognised in the financial statements.

No key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date which have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year have been made.

3.4. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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.

3.5. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3.6. Interest Payable

Finance costs are charged to the profit and loss account over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

3.7. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet 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.

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Techtrade Aviation Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

3.8. Taxation

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

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.

Current tax is recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3.9. Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

4. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	155,693	117,955
Prepayments and accrued income	26,800	28,451
VAT	130	128

	182,623	146,534

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	92,775	74,766
Other taxes and social security	457	457
Accruals	2,794	2,644
Director's loan account	24,360	24,360

	120,386	102,227

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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