AEROCAT LTD


Director	C Boyd


Registered Address	20-22 Wenlock Road
	London
	N1 7GU


Registered Number	11608340 (England and Wales)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		8,622		14,809
			8,622		14,809
Current assets
Debtors	4	471,826		440,850
Cash at bank and on hand		123,485		74,588
		595,311		515,438
Creditors amounts falling due within one year	5	(348,579)		(277,464)
Net current assets (liabilities)			246,732		237,974
Total assets less current liabilities			255,354		252,783
Creditors amounts falling due after one year	6		(15,767)		(25,833)
Net assets			239,587		226,950
Capital and reserves
Called up share capital			1		1
Profit and loss account			239,586		226,949
Shareholders' funds			239,587		226,950

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 22 July 2026, and are signed on its behalf by:

C Boyd
Director
Registered Company No. 11608340

AEROCAT LTD

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Office Equipment	25

2.	Average number of employees


		2025		2024
	Average number of employees during the year	12		12

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 November 24	28,179	8,123	36,302
Additions	-	496	496
At 31 October 25	28,179	8,619	36,798
Depreciation and impairment
At 01 November 24	14,377	7,116	21,493
Charge for year	5,803	880	6,683
At 31 October 25	20,180	7,996	28,176
Net book value
At 31 October 25	7,999	623	8,622
At 31 October 24	13,802	1,007	14,809

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	307,877	212,115
Other debtors	163,949	207,911
Prepayments and accrued income	-	20,824
Total	471,826	440,850

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	262,422	203,613
Bank borrowings and overdrafts	50,000	-
Amounts owed to related parties	4,251	4,251
Taxation and social security	31,906	69,600
Total	348,579	277,464


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	15,767	25,833
Total	15,767	25,833

7.	Related party transactions
	During the year the company hired equipment from a business owned by the director at a cost of £477,500 (2024: £723,021).