Aeros Limited

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

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

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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.

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)

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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

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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.

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