Airbiz Aviation Strategies Limited


Directors	G Fordham
	J Lammie
	G Lazenkas


Company Secretary	S Pavan


Registered Address	Unit 4 City Limits
	Danehill
	Reading
	RG6 4UP


Registered Number	09507309 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Current assets
Debtors	4	1,614,937		838,947
Cash at bank and on hand		2,268,521		60,671
		3,883,458		899,618
Creditors amounts falling due within one year	5	(2,165,826)		(777,570)
Net current assets (liabilities)			1,717,632		122,048
Total assets less current liabilities			1,717,632		122,048
Net assets			1,717,632		122,048
Capital and reserves
Called up share capital			150		150
Profit and loss account			1,717,482		121,898
Shareholders' funds			1,717,632		122,048

The company was entitled to exemption from audit for this reporting period 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 in accordance with the 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) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 29 June 2026, and are signed on its behalf by:

G Lazenkas
Director
Registered Company No. 09507309

Airbiz Aviation Strategies Limited

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	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.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Going concern
	The directors have a reasonable expectation that the company has adequate resourced to continue in operation existence for the foreseeable future and are satisfied that the company can continue to pay is liabilities as they fall due for a period of at least 12 months form the date of approval of these financial statements.

	Turnover policy
	Revenue represents the fair value of consideration receivable for services provided in the ordinary course of business, net of value added tax and trade discounts. Revenue from the provision of services is recognised when the Company's contractual performance obligations have been satisfied and control of the services has passed to the customer. This is generally the point at which the services have been performed in accordance with the terms of the contract and the customer obtains the benefits associated with those services. Where services are provided over a period of time, revenue is recognised by reference to the stage of completion of the contract activity at the reporting date when the outcome can be measured reliably. Amounts received in advance of the delivery of services are recognised as deferred income.

Turnover policy

Revenue represents the fair value of consideration receivable for services provided in the ordinary course of business, net of value added tax and trade discounts.

Revenue from the provision of services is recognised when the Company's contractual performance obligations have been satisfied and control of the services has passed to the customer. This is generally the point at which the services have been performed in accordance with the terms of the contract and the customer obtains the benefits associated with those services.

Where services are provided over a period of time, revenue is recognised by reference to the stage of completion of the contract activity at the reporting date when the outcome can be measured reliably. Amounts received in advance of the delivery of services are recognised as deferred income.

	Operating leases
	Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

	Employee benefits
	The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to the profit and loss account in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	3

	Trade and other debtors
	Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

	Trade and other creditors
	Short term creditors are measured at transaction price. Loans are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Related parties
	During the year, the Company maintained a loan account with a related entity,a company in which the directors also hold a controlling interest. At the year end the company owed the related entity £108,394 (2025- £774,946) which is included within creditors. The loan is interest-free and has no fixed repayment terms. The Company has taken advantage of the exemption under paragraph 33.1A of the Financial reporting standard 102 not to disclose transactions with other wholly owned members of the wider group.

Related parties

During the year, the Company maintained a loan account with a related entity,a company in which the directors also hold a controlling interest. At the year end the company owed the related entity £108,394 (2025- £774,946) which is included within creditors. The loan is interest-free and has no fixed repayment terms.

The Company has taken advantage of the exemption under paragraph 33.1A of the Financial reporting standard 102 not to disclose transactions with other wholly owned members of the wider group.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Tangible fixed assets

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	1,603,861	573,970
Amounts owed by group undertakings	3,493	263,298
Other debtors	1,220	537
Prepayments and accrued income	6,363	1,142
Total	1,614,937	838,947


	Amounts owed by group undertakings are unsecured, interest free and repayable on demand.

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	25,798	559
Amounts owed to related parties	108,394	774,946
Taxation and social security	441,236	-
Accrued liabilities and deferred income	1,590,398	2,065
Total	2,165,826	777,570


	Amounts owed to related parties are unsecured, interest free and repayable on demand.

6.	Operating lease commitments
	At 31 March 2026, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £1,221 (2024 - £2737)

7.	Related party transactions
	During the year, the Company maintained a loan account with a related entity, a company in which the directors also hold a controlling interest. At the year end the company owed the related entity £774,946 (2024 - £1,078,353) which is included within creditors. The loan is interest-free and has no fixed repayment terms. The Company has taken advantage of the exemption under paragraph 33.1A of the Financial reporting standard 102 not to disclose transactions with other wholly owned members of the wider group.

Related party transactions

During the year, the Company maintained a loan account with a related entity, a company in which the directors also hold a controlling interest. At the year end the company owed the related entity £774,946 (2024 - £1,078,353) which is included within creditors. The loan is interest-free and has no fixed repayment terms.

The Company has taken advantage of the exemption under paragraph 33.1A of the Financial reporting standard 102 not to disclose transactions with other wholly owned members of the wider group.

8.	Controlling party
	The Company's immediate parent is Airbiz Holdings Pty Ltd, a company incorporated in Australia. The address of its registered office is Unit 13/71 Victoria Crescent, Abbotsford, Melbourne, Victoria, 3067, Australia. There are no consolidated accounts produced which include the results of the Company.