Larus Aviation Limited

	Page
Accountants' Report	1
Statement of Financial Position	2—3
Notes to the Financial Statements	4—5

Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Larus Aviation Limited For The Year Ended 31 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Larus Aviation Limited For The Year Ended 31 October 2025 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of Larus Aviation Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Larus Aviation Limited and state those matters that we have agreed to state to the directors of Larus Aviation Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Larus Aviation Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that Larus Aviation Limited 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 or loss of Larus Aviation Limited . You consider that Larus Aviation Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Larus Aviation Limited . 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 financial statements.

12 May 2026

Cooper Adams Ltd

Chartered Accountants

12 Payton Street

Stratford upon Avon

Warwickshire

CV37 6UA

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Larus Aviation Limited

Statement of Financial Position

As At 31 October 2025

Statement of Financial Position

Registered number: 08753520

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible assets	4		658		532

			658		532
CURRENT ASSETS
Debtors		652,219		279
Cash at bank and in hand		1,355,824		1,909,568

		2,008,043		1,909,847
Creditors: Amounts Falling Due Within One Year		(33,658 )		(42,966 )

NET CURRENT ASSETS (LIABILITIES)			1,974,385		1,866,881

TOTAL ASSETS LESS CURRENT LIABILITIES			1,975,043		1,867,413

NET ASSETS			1,975,043		1,867,413

CAPITAL AND RESERVES
Called up share capital	5		100		100
Income Statement			1,974,943		1,867,313

SHAREHOLDERS' FUNDS			1,975,043		1,867,413

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Larus Aviation Limited

Statement of Financial Position (continued)

As At 31 October 2025

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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement.

On behalf of the board

Mr David Kelmanson

Director

12 May 2026

The notes on pages 4 to 5 form part of these financial statements.

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Larus Aviation Limited

Notes to the Financial Statements

For The Year Ended 31 October 2025

Notes to the Financial Statements

1. General Information

Larus Aviation Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08753520 . The registered office is 12 Payton Street, Stratford upon Avon, Warwickshire, CV37 6UA.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales tax.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & fittings	20% on reducing balance
Computer equipment	33% on reducing balance

2.4. Financial Instruments

The company’s financial instruments comprise basic financial assets and liabilities, including cash at bank, debtor balances and creditor balances. These are initially recognised at transaction price and subsequently measured at amortised cost. The company does not hold or issue any complex financial instruments.

2.5. Taxation

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the income statement 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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Larus Aviation Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Tangible assets

	Fixtures & fittings	Computer equipment	Total
	£	£	£
Cost
As at 1 November 2024	840	1,698	2,538
Additions	-	415	415

As at 31 October 2025	840	2,113	2,953

Depreciation
As at 1 November 2024	655	1,351	2,006
Provided during the period	37	252	289

As at 31 October 2025	692	1,603	2,295

Net Book Value
As at 31 October 2025	148	510	658

As at 1 November 2024	185	347	532

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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