Registration number: 09758540

Plane UAV Limited

Contents

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

Plane UAV Limited

Company Information

Director

S Holland

Registered office

20 Hillbarn View Portskewett Caldicot Gwent NP26 5SE

Accountants

Burton Sweet Limited Chartered Accountants & Business Advisors The Clock Tower Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR

Plane UAV Limited

(Registration number: 09758540)
Balance Sheet
30 September 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	-	271
Current assets
Debtors	6	39,482	582
Cash at bank and in hand		8,294	685
		47,776	1,267
Creditors: Amounts falling due within one year	7	(39,938)	(6,029)
Net current assets/(liabilities)		7,838	(4,762)
Net assets/(liabilities)		7,838	(4,491)
Capital and reserves
Called up share capital		10	10
Retained earnings		7,828	(4,501)
Shareholders' funds/(deficit)		7,838	(4,491)

Plane UAV Limited

(Registration number: 09758540)
Balance Sheet
30 September 2025

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

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 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.

Approved and authorised by the director on 9 May 2026
 

......................................... S Holland Director

Plane UAV Limited

Notes to the Unaudited Financial Statements
Year Ended 30 September 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:
20 Hillbarn View
Portskewett
Caldicot
Gwent
NP26 5SE
United Kingdom

These financial statements were authorised for issue by the director on 9 May 2026.

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.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of 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.

Plane UAV Limited

Notes to the Unaudited Financial Statements
Year Ended 30 September 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 corporation 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.

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:

Asset class	Depreciation method and rate
Plant and machinery	25% reducing balance
Office equipment	25% reducing balance

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Software	25% straight line

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price.

Plane UAV Limited

Notes to the Unaudited Financial Statements
Year Ended 30 September 2025

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Plane UAV Limited

Notes to the Unaudited Financial Statements
Year Ended 30 September 2025

4	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
At 1 October 2024	1,000	1,000
Disposals	(1,000)	(1,000)
At 30 September 2025	-	-
Amortisation
At 1 October 2024	729	729
Amortisation eliminated on disposals	(729)	(729)
At 30 September 2025	-	-
Carrying amount
At 30 September 2025	-	-
At 30 September 2024	271	271

5	Tangible assets

	Plant and machinery £	Office equipment £	Total £
Cost or valuation
At 1 October 2024	700	1,899	2,599
At 30 September 2025	700	1,899	2,599
Depreciation
At 1 October 2024	700	1,899	2,599
At 30 September 2025	700	1,899	2,599
Carrying amount
At 30 September 2025	-	-	-

Plane UAV Limited

Notes to the Unaudited Financial Statements
Year Ended 30 September 2025

6

Debtors

	2025 £	2024 £
Trade debtors	39,482	-
Other debtors	-	582
	39,482	582

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	3,199	1,145
Accruals and deferred income	3,253	2,137
Other creditors	33,486	2,747
	39,938	6,029

8	Transition to FRS 102

The company has transitioned from FRS105 to FRS102 1A. These financial statements are the first that comply with FRS102 1A. In applying FRS102 1A, no changes have been required to the comparative figures or accounting policies.