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Company Registration No. 15636977 (England and Wales)
SMD Aviation Ltd Unaudited accounts for the year ended 30 April 2026
SMD Aviation Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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SMD Aviation Ltd Company Information for the year ended 30 April 2026
Director
S DAVIES
Company Number
15636977 (England and Wales)
Registered Office
Hans Lingl Building Radnor Park Ind Est Third Avenue Congleton Cheshire CW12 4UW United Kingdom
Accountants
Briggs Accountancy Services Ltd Hans Lingl Building Radnor Park Ind Est. Third Avenue Congleton Cheshire CW12 4UW
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SMD Aviation Ltd Accountants' report
Accountants' report to the director of SMD Aviation Ltd on the preparation of the unaudited statutory accounts for the year ended 30 April 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of SMD Aviation Ltd for the year ended 30 April 2026 as set out on pages 5 - 6 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of SMD Aviation Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of SMD Aviation Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SMD Aviation Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that SMD Aviation Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of SMD Aviation Ltd. You consider that SMD Aviation Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of SMD Aviation Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Briggs Accountancy Services Ltd Hans Lingl Building Radnor Park Ind Est. Third Avenue Congleton Cheshire CW12 4UW 7 May 2026
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SMD Aviation Ltd Statement of financial position as at 30 April 2026
2026 
2025 
Notes
£ 
£ 
Called up share capital not paid
1 
1 
Current assets
Cash at bank and in hand
7,860 
20,075 
Creditors: amounts falling due within one year
4
(6,326)
(11,970)
Net current assets
1,534 
8,105 
Net assets
1,535 
8,106 
Capital and reserves
Profit and loss account
1,535 
8,106 
Shareholders' funds
1,535 
8,106 
For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 7 May 2026 and were signed on its behalf by
S DAVIES Director Company Registration No. 15636977
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SMD Aviation Ltd Notes to the Accounts for the year ended 30 April 2026
1
Statutory information
SMD Aviation Ltd is a private company, limited by shares, registered in England and Wales, registration number 15636977. The registered office is Hans Lingl Building, Radnor Park Ind Est, Third Avenue, Congleton, Cheshire, CW12 4UW, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Taxes and social security
4,460 
1,734 
Other creditors
- 
8,390 
Accruals
1,866 
1,846 
6,326 
11,970 
5
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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