Aeros Maintenance Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—4

Registered number: 03320874

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		23,503		20,484

			23,503		20,484
CURRENT ASSETS
Stocks	5	148,140		191,542
Debtors	6	278,183		270,456

		426,323		461,998
Creditors: Amounts Falling Due Within One Year	7	(227,119 )		(262,546 )

NET CURRENT ASSETS (LIABILITIES)			199,204		199,452

TOTAL ASSETS LESS CURRENT LIABILITIES			222,707		219,936

NET ASSETS			222,707		219,936

CAPITAL AND RESERVES
Called up share capital	8		200		200
Income Statement			222,507		219,736

SHAREHOLDERS' FUNDS			222,707		219,936

Page 1

Page 2

Aeros Maintenance 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 4 form part of these financial statements.

1. General Information

Aeros Maintenance Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03320874 . The registered office is Unit 1, Lowes Lane Business Park, Lowes Lane, Wellesbourne, Warwickshire, 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. Turnover includes revenue earned from rendering of services.

2.3. 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:

Improvements to Property	Over the term of the lease
Plant & Machinery	20% on Cost
Computer Equipment	33% on Cost

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2024: 7)

4. Tangible Assets

	Land & Property
	Improvements to Property	Plant & Machinery	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	19,977	7,939	9,570	37,486
Additions	10,394	-	1,275	11,669
Disposals	(2,334 )	-	-	(2,334 )

As at 31 December 2025	28,037	7,939	10,845	46,821

Depreciation
As at 1 January 2025	9,676	2,075	5,251	17,002
Provided during the period	2,907	1,988	1,615	6,510
Disposals	(194 )	-	-	(194 )

As at 31 December 2025	12,389	4,063	6,866	23,318

Net Book Value
As at 31 December 2025	15,648	3,876	3,979	23,503

As at 1 January 2025	10,301	5,864	4,319	20,484

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Page 4

Aeros Maintenance Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Stocks

	2025	2024
	£	£
Stock	138,438	144,883
Work in progress	9,702	46,659

	148,140	191,542

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	20,744	890
Amounts owed by group undertakings	238,563	238,563
Other debtors	18,876	31,003

	278,183	270,456

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	29,635	37,160
Amounts owed to group undertakings	195,788	223,307
Other creditors	1,696	2,079

	227,119	262,546

8. Share Capital

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

9. Ultimate Parent Undertaking and Controlling Party

The ultimate parent undertaking is Aeros Aviation Group Ltd, registered company number 05700529.