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Registration number: 10426583

McLean Aviation Consulting Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

McLean Aviation Consulting Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

McLean Aviation Consulting Ltd

Company Information

Directors | M Wilson Mrs L Wilson

Registered office | 111/113 High Street Evesham Worcestershire England WR11 4XP

Accountants | Clement Rabjohns Limited Chartered Accountants111/113 High Street Evesham Worcestershire WR11 4XP

McLean Aviation Consulting Ltd

(Registration number: 10426583)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 5,292 | 7,055
Current assets |  |  |
Debtors | 5 | 8,642 | 11,239
Cash at bank and in hand |  | 41,195 | 26,917
|  | 49,837 | 38,156
Creditors: Amounts falling due within one year | 6 | (53,719) | (41,111)
Net current liabilities |  | (3,882) | (2,955)
Net assets |  | 1,410 | 4,100
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Retained earnings |  | 1,408 | 4,098
Shareholders' funds |  | 1,410 | 4,100

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 15 May 2026 and signed on its behalf by:

......................................... M Wilson Director

McLean Aviation Consulting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 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:
111/113 High Street
Evesham
Worcestershire
WR11 4XP
England

These financial statements were authorised for issue by the Board on 15 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.

Revenue recognition

Turnover comprises the fair value of the consideration receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

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 income 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.

McLean Aviation Consulting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

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
Fixtures and fittings | 25% reducing balance

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

McLean Aviation Consulting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4 | Tangible assets

| Fixtures and fittings £ | Total £
Cost or valuation
At 1 January 2025 | 24,959 | 24,959
At 31 December 2025 | 24,959 | 24,959
Depreciation
At 1 January 2025 | 17,904 | 17,904
Charge for the year | 1,763 | 1,763
At 31 December 2025 | 19,667 | 19,667
Carrying amount
At 31 December 2025 | 5,292 | 5,292
At 31 December 2024 | 7,055 | 7,055

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 4,250 | 5,100
Other debtors | 4,392 | 6,139
| 8,642 | 11,239

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 27,056 | 29,091
Accruals and deferred income | 26,663 | 12,020
| 53,719 | 41,111

McLean Aviation Consulting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

7 | Related party transactions

Transactions with directors

2025 | At 1 January 2025 £ | Advances to director £ | Repayments by director £ | At 31 December 2025 £
M Wilson
interest bearing loan repayable on demand | 3,070 | 2,197 | (3,070) | 2,197
Mrs L Wilson
interest bearing loan repayable on demand | 3,070 | 2,197 | (3,070) | 2,197

2024 | At 1 January 2024 £ | Advances to director £ | Repayments by director £ | At 31 December 2024 £
M Wilson
interest bearing loan repayable on demand | 5,893 | 3,070 | (5,893) | 3,070
Mrs L Wilson
interest bearing loan repayable on demand | 5,893 | 3,070 | (5,893) | 3,070