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Airborne Adventures Limited
Unaudited Financial Statements
for the year ended 31 March 2026
Company registration number 02305104
(England and Wales)

# Company Information

For the year ended 31 March 2026

Directors | Mccutcheon, Alexander David
| Mccutcheon, Ruth Elizabeth

Registered office | The Four Columns
| Broughton Hall Business Park
| Skipton
| BD23 3AE

Registered number | 02305104

Accountant | H & M Ltd
| The Four Columns
| Broughton Hall Business Park
| Skipton
| BD23 3AE

# Statement of Financial Position

As at 31 March 2026

| Notes |
2026
2025
£
£
£
£
Fixed assets
Tangible assets
| 4 |
-
39,008
-
39,008
Current assets
Debtors
| 5 |
-
111
Cash at bank and in hand
253
6,313
253
6,424
Creditors
Amounts falling due within one year
| 6 |
(720)
(23,016)
(720)
(23,016)
Net current assets (liabilities)
(467)
(16,592)
Total assets less current liabilities
(467)
22,416
Creditors
Amounts falling due after one year
| 7 |
(14,769)
(21,215)
(14,769)
(21,215)
Provisions for liabilities
-
(5,001)
Net assets (liabilities)
(15,236)
(3,800)
Capital and reserves
Called up share capital
10
10
Profit and loss account
(15,246)
(3,810)
Total equity
(15,236)
(3,800)

The company is a private company limited by shares and registered in England and Wales. It 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 financial statements.
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 23 June 2026 and are signed on its behalf by:

Mccutcheon, Alexander David Mccutcheon, Alexander David Director |

Company registration number 02305104

# Notes to the Financial Statements

For the year ended 31 March 2026

### 1. Statutory information

The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling and this is the functional currency of the company.

### 2. Accounting policies

### 2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

### 2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable for the services rendered, net of discounts and Value Added Tax.

Revenue from the provision of services is recognised in the period in which the services are provided when all of the following conditions are satisfied; the amount of revenue can be measured reliably; it is probable that the economic benefits associated with the transaction will flow to the entity; the stage of completion of the transaction at the end of the reporting period can be measured reliably and the costs incurred and costs to complete the transaction can be measured reliably.

### 2.3. Taxation

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

Tax deferred or accelerated is accounted for in respect of all material timing differences, in particular accelerated capital allowances and revaluation gains on investment properties. All deferred tax is charged/(credited) to the Statement of Income and Retained Earnings.

### 2.4. Tangible fixed assets and depreciation

Tangible assets are initially recorded at cost and subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.

Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Rate
Method
%
Plant and machinery
25
Reducing balance
Fixtures and fittings
10
Reducing balance

### 2.5. Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

### 2.6. Financial Instruments

The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.

Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

### 2.7. Provisions

Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in a settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

### 3. Employees

The average number of employees during the year was 2 (2025: 2).

### 4. Tangible fixed assets

Plant and machinery
Fixtures and fittings
Total
£
£
£
Cost
At 1 April 2025
60,615
22,134
82,749
Disposals
(60,615)
(22,134)
(82,749)
At 31 March 2026
-
-
-
Depreciation and impairment
At 1 April 2025
25,792
17,949
43,741
Disposals
(25,792)
(17,949)
(43,741)
At 31 March 2026
-
-
-
Net book value
At 31 March 2026
-
-
-
At 31 March 2025
34,823
4,185
39,008

### 5. Debtors

2026
2025
£
£
Other debtors
-
111
Total due within one year
-
111
Total due after one year
-
-
Total
-
111

### 6. Creditors due within one year

2026
2025
£
£
Trade creditors
-
21,146
Accruals and deferred income
720
1,870
Total
720
23,016

### 7. Creditors due after one year

2026
2025
£
£
Directors loan account
14,769
21,215
Total
14,769
21,215