BrightAccountsProduction v1.0.0 v1.0.0 2024-11-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts Repair and maintenance of aircraft and spacecraft 16 July 2026 1 1 SC748015 2025-10-31 SC748015 2024-10-31 SC748015 2023-10-31 SC748015 2024-11-01 2025-10-31 SC748015 2023-11-01 2024-10-31 SC748015 uk-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC748015 uk-curr:PoundSterling 2024-11-01 2025-10-31 SC748015 uk-bus:AbridgedAccounts 2024-11-01 2025-10-31 SC748015 uk-core:ShareCapital 2025-10-31 SC748015 uk-core:ShareCapital 2024-10-31 SC748015 uk-core:RetainedEarningsAccumulatedLosses 2025-10-31 SC748015 uk-core:RetainedEarningsAccumulatedLosses 2024-10-31 SC748015 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-10-31 SC748015 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-10-31 SC748015 uk-bus:FRS102 2024-11-01 2025-10-31 SC748015 2024-11-01 2025-10-31 SC748015 uk-bus:Director1 2024-11-01 2025-10-31 SC748015 uk-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 xbrli:pure iso4217:GBP xbrli:shares

Murdoch Aviation Ltd

Abridged Unaudited Financial Statements

for the financial year ended 31 October 2025

Murdoch Aviation Ltd

Company Registration Number: SC748015

ABRIDGED STATEMENT OF FINANCIAL POSITION

as at 31 October 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Current Assets

Receivables |  |  | - |  | 1,684
Cash and cash equivalents |  |  | 5,272 |  | 14,467
|  |  | ───────── |  | ─────────
|  |  | 5,272 |  | 16,151
|  |  | ───────── |  | ─────────
Payables: amounts falling due within one year |  |  | (6,063) |  | (22,859)
|  |  | ───────── |  | ─────────
Net Current Liabilities |  |  | (791) |  | (6,708)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | (791) |  | (6,708)
|  |  | ═════════ |  | ═════════
Equity

Called up share capital |  |  | 1 |  | 1
Retained earnings |  |  | (792) |  | (6,709)
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | (791) |  | (6,708)
|  |  | ═════════ |  | ═════════
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).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged Income Statement and Director's Report.

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Approved by the Director and authorised for issue on 16 July 2026

________________________________ |  |  |  |  |
Jordan Thomas Barry Murdoch |  |  |  |  |
Director |  |  |  |  |

Murdoch Aviation Ltd

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 31 October 2025

1. | General Information
| Murdoch Aviation Ltd is a company limited by shares incorporated and registered in the Scotland. The registered number of the company is SC748015. The registered office of the company is 29 Annfield Glen Road, Ayr, South Ayrshire, KA7 3RS, United Kingdom which is also the principal place of business of the company. Repair and maintenance of aircraft and spacecraft The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 October 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Revenue
| Revenue comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Trade and other receivables
| Trade and other receivables are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other payables
| Trade and other payables are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Going concern
| The financial statements have been prepared on a going concern basis. The directors have considered the company’s financial position and cash flow forecasts and are satisfied that the company has adequate resources to continue in business for the foreseeable future. Accordingly, the going concern basis has been adopted in preparing these financial statements.

4. | Employees
| The average monthly number of employees, including director, during the financial year was 1, (2024 - 1).
|  | 2025 | 2024
|  | Number | Number
| Employees | 1 | 1
|  | ═════════ | ═════════

5. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 October 2025.

6. | Events After the End of the Reporting Period
| There have been no significant events affecting the company since the financial year-end.