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Company registration number: 09423742
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 MARCH 2026
| J & G AEROSPACE LIMITED
J & G AEROSPACE LIMITED REGISTERED NUMBER:09423742 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 264 |  | 15,834
|  |  | 264 |  | 15,834
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 6,100 |  | 8,410 |
Bank and cash balances |  | 123,466 |  | 28,501 |
|  | 129,566 |  | 36,911 |
Creditors: amounts falling due within one year | 6 | (35,840) |  | (7,736) |
Net current assets |  |  | 93,726 |  | 29,175
Total assets less current liabilities |  |  | 93,990 |  | 45,009
Net assets |  |  | 93,990 |  | 45,009
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 10 |  | 10
Profit and loss account |  |  | 93,980 |  | 44,999
|  |  | 93,990 |  | 45,009
Page 1
J & G AEROSPACE LIMITED REGISTERED NUMBER:09423742 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2026 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ H M Lees
Director
Date: 30 June 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
J & G AEROSPACE LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
J & G Aerospace Limited is a private company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's principal place of business is the same as the registered office and is disclosed on the company information page. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. 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 income.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
J & G AEROSPACE LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% straight line
|  |  |  | RV12 aircraft | - | 10% straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2025 - 2).
Page 4
J & G AEROSPACE LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. | Tangible fixed assets
|  | Plant and machinery | RV12 Aircraft | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2025 | 10,639 | 51,590 | 62,229
| Additions | 145 | - | 145
| Disposals | - | (51,590) | (51,590)
| At 31 March 2026 | 10,784 | - | 10,784
| Depreciation |  |  |
| At 1 April 2025 | 10,282 | 36,113 | 46,395
| Charge for the year on owned assets | 238 | 4,299 | 4,537
| Disposals | - | (40,412) | (40,412)
| At 31 March 2026 | 10,520 | - | 10,520
| Net book value |  |  |
| At 31 March 2026 | 264 | - | 264
| At 31 March 2025 | 357 | 15,477 | 15,834
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 2,575 | 8,410
| Other debtors | 3,525 | -
|  | 6,100 | 8,410
Page 5
J & G AEROSPACE LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Corporation tax | 17,918 | 1,837
| Other taxation and social security | 15,172 | 1,774
| Other creditors | - | 1,475
| Accruals and deferred income | 2,750 | 2,650
|  | 35,840 | 7,736
7. | Transactions with director
|  | Brought forward 1 April 2025 | Advance | Repaid | Carried forward 31 March 2026
|  | £ | £ | £ | £
| Director loan - (due to) / owed by director | (1,475) | 5,000 | - | 3,525
|  | (1,475) | 5,000 | - | 3,525
| No interest has been applied on this loan in the year.
Page 6