SDL Aviation Limited

	Page
Company Information	1
Abridged Balance Sheet	2—3
Notes to the Abridged Financial Statements	4—5

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Abridged Balance Sheet

As At 31 October 2025

Abridged Balance Sheet

Registered number: 16003964

		31 October 2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		115,206

			115,206
CURRENT ASSETS
Debtors		226
Cash at bank and in hand		10,519

		10,745
Creditors: Amounts Falling Due Within One Year		(78,324 )

NET CURRENT ASSETS (LIABILITIES)			(67,579 )

TOTAL ASSETS LESS CURRENT LIABILITIES			47,627

Creditors: Amounts Falling Due After More Than One Year			(64,418 )

NET LIABILITIES			(16,791 )

CAPITAL AND RESERVES
Called up share capital	7		110
Profit and Loss Account			(16,901 )

SHAREHOLDERS' FUNDS			(16,791)

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SDL Aviation Limited

Abridged Balance Sheet (continued)

As At 31 October 2025

For the period 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 Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 October 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr S D Lyons

Director

18 June 2026

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

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SDL Aviation Limited

Notes to the Abridged Financial Statements

For the Period 8 October 2024 to 31 October 2025

Notes to the Abridged Financial Statements

1. General Information

SDL Aviation Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16003964 . The registered office is Severn House, Hazell Drive, Newport, NP10 8FY.

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. Going Concern Disclosure

The company balance sheet is showing negative reserves due to losses made in the financial period. The director remains fully committed to the company and forecast that it will be able to meet its day to day working capital requirements to continue trading into the foreseable future. For this reason the director considers that the going concern basis is appropriate.

2.3. Significant judgements and estimations

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period the revision and future periods where the revisions affects both current and future periods

2.4. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Motor Vehicles	20% straight line
Fixtures & Fittings	25% straight line

2.6. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

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SDL Aviation Limited

Notes to the Abridged Financial Statements (continued)

For the Period 8 October 2024 to 31 October 2025

4. Tangible Assets

	Total
	£
Cost
As at 8 October 2024	-
Additions	138,703

As at 31 October 2025	138,703

Depreciation
As at 8 October 2024	-
Provided during the period	23,497

As at 31 October 2025	23,497

Net Book Value
As at 31 October 2025	115,206

As at 8 October 2024	-

5. Secured Creditors

Of the creditors the following amounts are secured.

	31 October 2025
	£
Net obligations under finance lease and hire purchase contracts	77,028

6. Obligations Under Finance Leases and Hire Purchase

	31 October 2025
	£
The future minimum finance lease payments are as follows:
Not later than one year	12,610
Later than one year and not later than five years	64,418

	77,028

	77,028

7. Share Capital

	31 October 2025
Allotted, called up and fully paid	£
100 Ordinary Shares of £ 1.00 each	100
10 Ordinary B shares of £ 1.00 each	10

	110


Shares issued during the period:	£
100 Ordinary Shares of £ 1.00 each	100
10 Ordinary B shares of £ 1.00 each	10

	110

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Directors	Mr S D Lyons
	Mrs M Lyons

Company Number	16003964

Registered Office	Severn House
	Hazell Drive
	Newport
	NP10 8FY

Accountants	HSJ Accountants Ltd
	Severn House
	Hazell Drive
	Newport
	NP10 8FY