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Registered number: 04488176
Aeros Limited
Financial Statements
For The Year Ended 31 December 2025
Aeros Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Aeros Limited
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: 04488176

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 15,125 |  | 20,625
Tangible Assets | 5 |  | 105,597 |  | 81,764
|  |  | 120,722 |  | 102,389
CURRENT ASSETS
Stocks | 6 | 27,208 |  | 18,520 |
Debtors | 7 | 2,102,085 |  | 2,535,507 |
Cash at bank and in hand |  | 910,849 |  | 240,536 |
|  | 3,040,142 |  | 2,794,563 |
Creditors: Amounts Falling Due Within One Year | 8 | (1,093,745 ) |  | (1,004,946 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,946,397 |  | 1,789,617
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,067,119 |  | 1,892,006
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (61,931 ) |  | (102,891 )
NET ASSETS |  |  | 2,005,188 |  | 1,789,115
CAPITAL AND RESERVES
Called up share capital | 11 |  | 200 |  | 200
Income Statement |  |  | 2,004,988 |  | 1,788,915
SHAREHOLDERS' FUNDS |  |  | 2,005,188 |  | 1,789,115

Page 1
Page 2
Aeros Limited
Statement of Financial Position (continued)
As At 31 December 2025
For the year ending 31 December 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 Income Statement.
On behalf of the board

Mr P Ettridge Director | Mr N T Dunn Director
10 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Aeros Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Aeros Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04488176 . The registered office is Unit 1 Lowes Lane Business Park Lowes Lane, Wellesbourne, Warwick, CV35 9RB.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the income statement over its estimated economic life of 20 years.
2.4. 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% on Cost

2.5. 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 income statement 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 income statement as incurred.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Secured Debts
The bank loan is secured by a fixed and a floating charge (floating charge covers all the property or undertaking of the company).
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2024: 15)
15 15
Page 3
Page 4
Aeros Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 110,000
As at 31 December 2025 | 110,000
Amortisation
As at 1 January 2025 | 89,375
Provided during the period | 5,500
As at 31 December 2025 | 94,875
Net Book Value
As at 31 December 2025 | 15,125
As at 1 January 2025 | 20,625

5. Tangible Assets

| Motor Vehicles
--- | ---
| £
Cost
As at 1 January 2025 | 104,380
Additions | 48,790
As at 31 December 2025 | 153,170
Depreciation
As at 1 January 2025 | 22,616
Provided during the period | 24,957
As at 31 December 2025 | 47,573
Net Book Value
As at 31 December 2025 | 105,597
As at 1 January 2025 | 81,764

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 27,208 |  | 18,520

Page 4
Page 5
Aeros Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 20,213 |  | 21,445
Amounts owed by group undertakings | 1,898,752 |  | 2,358,582
Other debtors | 183,120 |  | 155,480
| 2,102,085 |  | 2,535,507

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 37,742 |  | 25,995
Trade creditors | 208,483 |  | 219,498
Bank loans and overdrafts | 45,822 |  | 119,329
Amounts owed to group undertakings | 2 |  | -
Other creditors | 597,204 |  | 518,853
Taxation and social security | 204,492 |  | 121,271
| 1,093,745 |  | 1,004,946

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 58,404 |  | 53,073
Bank loans | 3,527 |  | 49,818
| 61,931 |  | 102,891

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 37,742 |  | 25,995
Later than one year and not later than five years | 58,404 |  | 53,073
| 96,146 |  | 79,068
| 96,146 |  | 79,068

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

12. Ultimate Parent Undertaking and Controlling Party
The company's ultimate parent undertaking is Aeros Aviation Group Ltd, registered company number 05700529.
Page 5