Aeros Leasing Limited

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

Registered number: 05877430

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,406,214		1,725,699

			2,406,214		1,725,699
CURRENT ASSETS
Debtors	5	35,636		58,674
Cash at bank and in hand		10,969		73

		46,605		58,747
Creditors: Amounts Falling Due Within One Year	6	(1,666,473 )		(1,509,415 )

NET CURRENT ASSETS (LIABILITIES)			(1,619,868 )		(1,450,668 )

TOTAL ASSETS LESS CURRENT LIABILITIES			786,346		275,031

Creditors: Amounts Falling Due After More Than One Year	7		(710,832 )		(93,324 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(13,573 )		(13,573 )

NET ASSETS			61,941		168,134

CAPITAL AND RESERVES
Called up share capital	8		1		1
Revaluation reserve	9		40,718		40,718
Income Statement			21,222		127,415

SHAREHOLDERS' FUNDS			61,941		168,134

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Aeros Leasing 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 Leasing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05877430 . 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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:

Simulators	10 Years Straight Line
Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	25% Reducing Balance

3. Average Number of Employees

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

4. Tangible Assets

	Aircrafts & Engines	Simulators	Motor Vehicles	Computer Equipment	Total
	£	£	£	£	£
Cost or Valuation
As at 1 January 2025	1,344,803	482,475	8,600	1,185	1,837,063
Additions	1,093,254	-	-	-	1,093,254
Disposals	(363,061 )	-	(8,600 )	(1,185 )	(372,846 )

As at 31 December 2025	2,074,996	482,475	-	-	2,557,471

Depreciation
As at 1 January 2025	-	101,579	8,600	1,185	111,364
Provided during the period	-	49,678	-	-	49,678
Disposals	-	-	(8,600 )	(1,185 )	(9,785 )

As at 31 December 2025	-	151,257	-	-	151,257

Net Book Value
As at 31 December 2025	2,074,996	331,218	-	-	2,406,214

As at 1 January 2025	1,344,803	380,896	-	-	1,725,699

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Aeros Leasing Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	35,636	58,674

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	5,027	-
Bank loans and overdrafts	166,896	23,324
Amounts owed to group undertakings	622,855	690,811
Other creditors	871,695	795,280

	1,666,473	1,509,415

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

	2025	2024
	£	£
Bank loans	710,832	93,324

8. Share Capital

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

9. Reserves

	Revaluation reserve	Income Statement
	£	£
As at 1 January 2025	40,718	127,415
Loss for the year and total comprehensive income	-	(106,193 )

As at 31 December 2025	40,718	21,222

10. 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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