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Registration number: 07213984

Aerodynamics Consultants Ltd
Unaudited Filleted Abridged Financial Statements
for the Year Ended 30 September 2025

Aerodynamics Consultants Ltd

Contents

Company Information | 1
Abridged Balance Sheet | 2 to 3
Notes to the Unaudited Abridged Financial Statements | 4 to 7

Aerodynamics Consultants Ltd

Company Information

Director | Mr. John Stephen Whitehouse

Registered office | Unit 1 Barons Court Graceways Blackpool Lancashire United Kingdom FY4 5GP

Accountants | Rawcliffe & Co Limited Chartered AccountantsUnit 1 Barons Court Graceways Whitehills Business Park Blackpool Lancashire FY4 5GP

Aerodynamics Consultants Ltd

(Registration number: 07213984)
Abridged Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 1,795 | 2,195
Current assets |  |  |
Cash at bank and in hand |  | 14,693 | 14,875
Creditors: Amounts falling due within one year |  | (12,738) | (15,466)
Net current assets/(liabilities) |  | 1,955 | (591)
Total assets less current liabilities |  | 3,750 | 1,604
Provisions for liabilities |  | (341) | (417)
Accruals and deferred income |  | (447) | (497)
Net assets |  | 2,962 | 690
Capital and reserves |  |  |
Called up share capital | 5 | 100 | 100
Retained earnings |  | 2,862 | 590
Shareholders' funds |  | 2,962 | 690

Aerodynamics Consultants Ltd

(Registration number: 07213984)
Abridged Balance Sheet as at 30 September 2025

For the financial year ending 30 September 2025 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.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 25 June 2026

......................................... Mr. John Stephen Whitehouse Director

Aerodynamics Consultants Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Unit 1 Barons Court
Graceways
Blackpool
Lancashire
FY4 5GP
United Kingdom

These financial statements were authorised for issue by the director on 25 June 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 abridged 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 abridged 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.

The company's presentational currency is Sterling. All amounts have been rounded to the nearest whole pound.

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.

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.

Aerodynamics Consultants Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

The current corporation 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.

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 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.

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.

Aerodynamics Consultants Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

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.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 October 2024 | 7,677 | 7,677
Additions | 159 | 159
At 30 September 2025 | 7,836 | 7,836
Depreciation
At 1 October 2024 | 5,482 | 5,482
Charge for the year | 559 | 559
At 30 September 2025 | 6,041 | 6,041
Carrying amount
At 30 September 2025 | 1,795 | 1,795
At 30 September 2024 | 2,195 | 2,195

Aerodynamics Consultants Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

5 | Share capital

Allotted, called up and fully paid shares

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

6 | Parent and ultimate parent undertaking

The ultimate controlling party is Mr John Stephen Whitehouse by virtue of his ownership of 100% of the company's issued share capital.