ACCOUNTS - Final Accounts

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.

Employees

The average monthly number of employees, including directors, during the year was 2 (2025 - 2).

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.

Page 3