Caseware UK (AP4) 2024.0.164 2024.0.164 2026-04-30 2026-04-30 2 true No description of principal activity 2025-05-01 false 2 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 03758994 2025-05-01 2026-04-30 03758994 2024-05-01 2025-04-30 03758994 2026-04-30 03758994 2025-04-30 03758994 c:Director1 2025-05-01 2026-04-30 03758994 d:CurrentFinancialInstruments 2026-04-30 03758994 d:CurrentFinancialInstruments 2025-04-30 03758994 d:CurrentFinancialInstruments d:WithinOneYear 2026-04-30 03758994 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 03758994 d:ShareCapital 2026-04-30 03758994 d:ShareCapital 2025-04-30 03758994 d:RetainedEarningsAccumulatedLosses 2026-04-30 03758994 d:RetainedEarningsAccumulatedLosses 2025-04-30 03758994 c:OrdinaryShareClass1 2025-05-01 2026-04-30 03758994 c:OrdinaryShareClass1 2026-04-30 03758994 c:OrdinaryShareClass1 2025-04-30 03758994 c:FRS102 2025-05-01 2026-04-30 03758994 c:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 03758994 c:FullAccounts 2025-05-01 2026-04-30 03758994 c:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 03758994 e:PoundSterling 2025-05-01 2026-04-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 03758994 EFI AVIATION LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2026
EFI AVIATION LIMITED REGISTERED NUMBER: 03758994 BALANCE SHEET AS AT 30 APRIL 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | - |  | 149 |
|  | - |  | 149 |
Creditors: amounts falling due within one year | 5 | (1,920) |  | (1,920) |
Net current liabilities |  |  | (1,920) |  | (1,771)
Total assets less current liabilities |  |  | (1,920) |  | (1,771)
Net liabilities |  |  | (1,920) |  | (1,771)
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 2 |  | 2
Profit and loss account |  |  | (1,922) |  | (1,773)
|  |  | (1,920) |  | (1,771)
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 profit and loss account 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 on 6 July 2026.
................................................ John Lamberton
Director
The notes on pages 2 to 3 form part of these financial statements. Page 1
EFI AVIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
1. | General information
EFI Aviation Limited is a private company limited by shares, incorporated in England and Wales, with a company registration number of 03758994. The address of the registered office is Anglia House, 6 Central Avenue, St Andrews Business Park, Norwich, Norfolk, NR7 0HR. The financial statements are prepared in sterling which is the functional currency of the company and rounded to the nearest £. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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 | Going concern
The company meets its day to day working capital requirements with the support of the director's loan account. In the opinion of the director, this support will continue to be available and adequate for the foreseeable future. On this basis the director considers it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments that would result from a withdrawal of either the director's support. The director has considered a period of 12 months from the balance sheet date.
| 2.3 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2025 - 2).
4. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Amounts owed by associated companies | - | 149
Page 2
EFI AVIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other creditors | 1,920 | 1,920
6. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 2 (2025 - 2) Ordinary shares of £1.00 each | 2 | 2
7. | Related party transactions
| Included within Other creditors: amounts falling due within one year is a loan from the director. The balance outstanding at the balance sheet date was £1,920 (2025: £1,920). The loan is interest-free, unsecured, and repayable on demand.
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