Registration number: 08813868

Adenstar Aviation Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Adenstar Aviation Limited

Company Information

Directors

SAC Dudman S P Welch

Registered office

Maria House 35 Millers Road Brighton BN1 5NP

Accountants

Chisnall Comer Ismail & Co Chartered AccountantsMaria House 35 Millers Road Brighton BN1 5NP

Adenstar Aviation Limited

(Registration number: 08813868)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	25,331	33,775
Current assets
Debtors	5	2,920,112	1,639,665
Cash at bank and in hand		3,040	76,677
		2,923,152	1,716,342
Creditors: Amounts falling due within one year	6	(2,278,489)	(1,404,590)
Net current assets		644,663	311,752
Total assets less current liabilities		669,994	345,527
Creditors: Amounts falling due after more than one year	6	(10,266)	(19,742)
Provisions for liabilities		(4,113)	(1,821)
Net assets		655,615	323,964
Capital and reserves
Called up share capital	8	100	100
Retained earnings		655,515	323,864
Shareholders' funds		655,615	323,964

For the financial year ending 30 November 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.

Adenstar Aviation Limited

(Registration number: 08813868)
Balance Sheet as at 30 November 2025

Approved and authorised by the Board on 11 June 2026 and signed on its behalf by:



 

.........................................

S P Welch

Director

Adenstar Aviation Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 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:
Maria House
35 Millers Road
Brighton
BN1 5NP

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

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

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 and deferred 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.

Adenstar Aviation Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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:

Asset class	Depreciation method and rate
Plant and Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

Adenstar Aviation Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 5).

Adenstar Aviation Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4	Tangible assets

	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 December 2024	50,564	33,978	84,542
At 30 November 2025	50,564	33,978	84,542
Depreciation
At 1 December 2024	20,838	29,929	50,767
Charge for the year	7,432	1,012	8,444
At 30 November 2025	28,270	30,941	59,211
Carrying amount
At 30 November 2025	22,294	3,037	25,331
At 30 November 2024	29,726	4,049	33,775

5

Debtors

Current	Note	2025 £	2024 £
Trade debtors		2,120,992	234,504
Amounts owed by related parties		799,120	1,405,161
		2,920,112	1,639,665

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	7	9,476	9,476
Trade creditors		156,610	57,748
Amounts owed to group undertakings and undertakings in which the company has a participating interest		925,702	781,332
Taxation and social security		740,433	552,922
Accruals and deferred income		445,186	2,567
Other creditors		1,082	545
		2,278,489	1,404,590

Creditors: amounts falling due after more than one year

Adenstar Aviation Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	7	10,266	19,742

7	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Finance lease liabilities	10,266	19,742

Current loans and borrowings

	2025 £	2024 £
Finance lease liabilities	9,476	9,476

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100

9	Parent and ultimate parent undertaking

The company's immediate parent is Adenstar Limited, incorporated in England and Wales.

 The most senior parent entity producing publicly available financial statements is Adenstar Limited. These financial statements are available upon request from Companies House