Aeros Global Limited

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

Registered number: 04037501

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		124,157		146,085
Investments	5		41,821		59,821

			165,978		205,906
CURRENT ASSETS
Debtors	6	835,359		982,150

		835,359		982,150
Creditors: Amounts Falling Due Within One Year	7	(935,189 )		(1,475,197 )

NET CURRENT ASSETS (LIABILITIES)			(99,830 )		(493,047 )

TOTAL ASSETS LESS CURRENT LIABILITIES			66,148		(287,141 )

Creditors: Amounts Falling Due After More Than One Year	8		(16,774 )		(30,864 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(11,141 )		(14,539 )

NET ASSETS/(LIABILITIES)			38,233		(332,544 )

CAPITAL AND RESERVES
Called up share capital	10		1,030		1,030
Income Statement			37,203		(333,574 )

SHAREHOLDERS' FUNDS			38,233		(332,544)

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Aeros Global 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.

1. General Information

Aeros Global Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04037501 . 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. 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 Properties	Over the term of the lease
Motor Vehicles	20% of Cost
Fixtures & Fittings	20% of Cost
Computer Equipment	33% of Cost

2.3. 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.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

2.5. Government Grant

Government grants are recognised in the income statement in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income statement. Grants towards general activities of the entity over a specific period are recognised in the income statement over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income statement over the useful life of the asset concerned.

All grants in the income statement are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 11 (2024: 11)

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Aeros Global Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Land & Property
	Improvements to Properties	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 January 2025	81,125	58,510	83,973	36,160	259,768
Additions	20,057	-	11,921	6,697	38,675
Disposals	(36,941 )	-	(12,350 )	-	(49,291 )

As at 31 December 2025	64,241	58,510	83,544	42,857	249,152

Depreciation
As at 1 January 2025	41,071	14,628	43,566	14,418	113,683
Provided during the period	7,576	11,702	17,080	9,434	45,792
Disposals	(22,858 )	-	(11,622 )	-	(34,480 )

As at 31 December 2025	25,789	26,330	49,024	23,852	124,995

Net Book Value
As at 31 December 2025	38,452	32,180	34,520	19,005	124,157

As at 1 January 2025	40,054	43,882	40,407	21,742	146,085

5. Investments

	Other
	£
Cost or Valuation
As at 1 January 2025	59,821
Disposals	(18,000 )

As at 31 December 2025	41,821

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	41,821

As at 1 January 2025	59,821

6. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by group undertakings	818,159	968,632
Other debtors	17,200	13,518

	835,359	982,150

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Aeros Global Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	11,214	11,214
Trade creditors	135	2,155
Other loans	29,000	100,000
Amounts owed to group undertakings	822,832	1,281,946
Other creditors	70,667	79,791
Taxation and social security	1,341	91

	935,189	1,475,197

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

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	9,345	20,559
Other creditors	7,429	10,305

	16,774	30,864

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	11,214	11,214
Later than one year and not later than five years	9,345	20,559

	20,559	31,773

	20,559	31,773

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,030	1,030

11. Ultimate Parent Undertaking and Controlling Party

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

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