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Registration number: SC768459

Startin Aviation Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 31 May 2026

Startin Aviation Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

Startin Aviation Ltd

Company Information

Director | Mr Matthew William Startin

Registered office | Bonnyton House Bonnyton Old Rayne Insch Aberdeenshire AB52 6TD

Accountants | RiverView Portfolio Limited 1 Market Hill Calne Wiltshire SN11 0BT

Startin Aviation Ltd

(Registration number: SC768459)
Balance Sheet as at 31 May 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | - | 4,377
Current assets |  |  |
Debtors | 5 | 1 | 1,046
Cash at bank and in hand |  | 18,008 | 39,027
|  | 18,009 | 40,073
Creditors: Amounts falling due within one year | 6 | (18,009) | (24,380)
Net current assets |  | - | 15,693
Total assets less current liabilities |  | - | 20,070
Creditors: Amounts falling due after more than one year | 6 | - | (18,685)
Net assets |  | - | 1,385
Capital and reserves |  |  |
Called up share capital |  | 1,000 | 1,000
Retained earnings |  | (1,000) | 385
Shareholders' funds |  | - | 1,385

For the financial year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 22 May 2026

......................................... Mr Matthew William Startin Director

Startin Aviation Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

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:
Bonnyton House
Bonnyton Old Rayne
Insch
Aberdeenshire
AB52 6TD

These financial statements were authorised for issue by the director on 22 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.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

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.

Startin Aviation Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026 (continued)

2 | Accounting policies (continued)

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:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

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.

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 and subsequently measured at amortised cost using the effective interest method.

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.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Startin Aviation Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026 (continued)

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

Startin Aviation Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026 (continued)

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 June 2025 | 4,803 | 1,249 | 6,052
Disposals | (4,803) | (1,249) | (6,052)
At 31 May 2026 | - | - | -
Depreciation
At 1 June 2025 | 1,467 | 208 | 1,675
Eliminated on disposal | (1,467) | (208) | (1,675)
At 31 May 2026 | - | - | -
Carrying amount
At 31 May 2026 | - | - | -
At 31 May 2025 | 3,336 | 1,041 | 4,377

5 | Debtors

Current | 2026 £ | 2025 £
Prepayments | 1 | 229
Other debtors | - | 817
| 1 | 1,046

6 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Due within one year |  |
Trade creditors | - | 435
Taxation and social security | 18,009 | 23,776
Accruals and deferred income | - | 169
| 18,009 | 24,380

Creditors: amounts falling due after more than one year

Startin Aviation Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026 (continued)

6 | Creditors (continued)

| 2026 £ | 2025 £
Due after one year |  |
Other financial liabilities | - | 18,685