| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 30th November 2025 |
| for |
| Aerial and Handling Services Ltd |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 30th November 2025 |
| for |
| Aerial and Handling Services Ltd |
| Aerial and Handling Services Ltd (Registered number: 07069983) |
| Contents of the Financial Statements |
| for the Year Ended 30th November 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Aerial and Handling Services Ltd |
| Company Information |
| for the Year Ended 30th November 2025 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Delmon House |
| 36-38 Church Road |
| Burgess Hill |
| West Sussex |
| RH15 9AE |
| Aerial and Handling Services Ltd (Registered number: 07069983) |
| Balance Sheet |
| 30th November 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Stocks | 6 |
| Debtors | 7 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
9 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| Aerial and Handling Services Ltd (Registered number: 07069983) |
| Balance Sheet - continued |
| 30th November 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| CAPITAL AND RESERVES |
| Called up share capital |
| Revaluation reserve | 11 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| The directors acknowledge their responsibilities for: |
| (a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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. |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Aerial and Handling Services Ltd (Registered number: 07069983) |
| Notes to the Financial Statements |
| for the Year Ended 30th November 2025 |
| 1. | STATUTORY INFORMATION |
| Aerial and Handling Services Ltd is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Intangible assets |
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. |
| Tangible fixed assets |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Computer equipment | - |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
| Current or deferred taxation assets and liabilities are not discounted. |
| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. |
| Aerial and Handling Services Ltd (Registered number: 07069983) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30th November 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. |
| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. |
| Hire purchase and leasing commitments |
| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. |
| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| Pension costs and other post-retirement benefits |
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| Aerial and Handling Services Ltd (Registered number: 07069983) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30th November 2025 |
| 4. | INTANGIBLE FIXED ASSETS |
| Other |
| intangible |
| assets |
| £ |
| COST |
| At 1st December 2024 |
| and 30th November 2025 |
| AMORTISATION |
| At 1st December 2024 |
| Charge for year |
| At 30th November 2025 |
| NET BOOK VALUE |
| At 30th November 2025 |
| At 30th November 2024 |
| 5. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Plant and | and | Motor | Computer |
| machinery | fittings | vehicles | equipment | Totals |
| £ | £ | £ | £ | £ |
| COST OR VALUATION |
| At 1st December 2024 |
| Additions |
| Disposals | ( |
) | ( |
) | ( |
) |
| Revaluations |
| At 30th November 2025 |
| DEPRECIATION |
| At 1st December 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) | ( |
) |
| At 30th November 2025 |
| NET BOOK VALUE |
| At 30th November 2025 |
| At 30th November 2024 |
| Aerial and Handling Services Ltd (Registered number: 07069983) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30th November 2025 |
| 5. | TANGIBLE FIXED ASSETS - continued |
| Cost or valuation at 30th November 2025 is represented by: |
| Fixtures |
| Plant and | and | Motor | Computer |
| machinery | fittings | vehicles | equipment | Totals |
| £ | £ | £ | £ | £ |
| Valuation in 2026 | 6,882 | - | - | - | 6,882 |
| Cost | 718,259 | 4,639 | 172,048 | 4,411 | 899,357 |
| 725,141 | 4,639 | 172,048 | 4,411 | 906,239 |
| If Plant and machinery had not been revalued it would have been included at the following historical cost: |
| 2025 | 2024 |
| £ | £ |
| Cost | 718,259 | - |
| Aggregate depreciation | 253,871 | - |
| Plant and machinery was valued on an open market basis on 30th November 2025 by the directors . |
| Fixed assets, included in the above, which are held under hire purchase contracts are as follows: |
| Plant and | Motor |
| machinery | vehicles | Totals |
| £ | £ | £ |
| COST OR VALUATION |
| At 1st December 2024 |
| Additions |
| Transfer to ownership | (85,423 | ) | - | (85,423 | ) |
| At 30th November 2025 |
| DEPRECIATION |
| At 1st December 2024 |
| Charge for year |
| Transfer to ownership | (34,981 | ) | - | (34,981 | ) |
| At 30th November 2025 |
| NET BOOK VALUE |
| At 30th November 2025 |
| At 30th November 2024 |
| Aerial and Handling Services Ltd (Registered number: 07069983) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30th November 2025 |
| 6. | STOCKS |
| 2025 | 2024 |
| £ | £ |
| Stocks |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts |
| Hire purchase contracts |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans |
| Hire purchase contracts |
| 10. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2025 | 2024 |
| £ | £ |
| Bank overdrafts |
| Hire purchase contracts | 202,894 | 199,555 |
| The bank overdraft is secured by a fixed and floating charge over all assets. The hire purchase liabilities are secured over the related assets. |
| Aerial and Handling Services Ltd (Registered number: 07069983) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30th November 2025 |
| 11. | RESERVES |
| Revaluation |
| reserve |
| £ |
| Revaluation in Year | 6,882 |
| At 30th November 2025 |