REGISTERED NUMBER: 05320015 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Elite Aircraft Consulting Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M Doherty

SECRETARY:

Mrs C Doherty

REGISTERED OFFICE:

Thatcher House

12 Mount Ephraim

Tunbridge Wells

Kent

TN4 8AS

REGISTERED NUMBER:

05320015 (England and Wales)

ACCOUNTANTS:

RAA Ward Mackenzie Ltd

Thatcher House

12 Mount Ephraim

Tunbridge Wells

Kent

TN4 8AS

FIXED ASSETS

Tangible assets

3

156

208

CURRENT ASSETS

Debtors

4

1,063

-

Cash at bank

69,151

26,602

70,214

26,602

CREDITORS

Amounts falling due within one year

5

(12,301

)

(2,382

)

NET CURRENT ASSETS

57,913

24,220

TOTAL ASSETS LESS CURRENT LIABILITIES

58,069

24,428

CAPITAL AND RESERVES

Called up share capital

58,000

58,000

Retained earnings

6

69

(33,572

)

SHAREHOLDERS' FUNDS

58,069

24,428

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 July 2026 and were signed by:

M Doherty - Director

1.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

TURNOVER

Turnover represents net invoiced sales of services, excluding value added tax.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

FOREIGN CURRENCIES

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.Company makes gross contributions into directors personal pension scheme.

DEFERRED TAX

Deferred tax is not recognised in respect of all timing differences that have originated but not reversed at the balance sheet date as these are considered immaterial.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 2 ) .

3.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 January 2025

and 31 December 2025

404

DEPRECIATION

At 1 January 2025

196

Charge for year

52

At 31 December 2025

248

NET BOOK VALUE

At 31 December 2025

156

At 31 December 2024

208

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Directors' current accounts

1,063

-

The directors consider the carrying value of trade and other receivables approximate to their fair values.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation tax

11,575

-

Directors' current accounts

-

1,511

Accrued expenses

726

871

12,301

2,382

The directors consider the carrying amounts of current liabilities approximate to their fair values.

6.

RESERVES

Retained

earnings

£

At 1 January 2025

(33,572

)

Profit for the year

55,141

Dividends

(21,500

)

At 31 December 2025

69

The Profit and loss account comprises all current and prior period retained profit and losses after deducting any distributions made to the company's shareholders. This is a distributable reserve.

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

M Doherty

Balance outstanding at start of year

(1,511

)

13,371

Amounts advanced

48,265

6,740

Amounts repaid

(45,690

)

(21,622

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,064

(1,511

)