REGISTERED NUMBER: 12925239 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

ECHELON AIR FLIGHT TRAINING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

P Polman

REGISTERED OFFICE:

Hangar 2

Biggin Hill Airport

Main Road

Bromley

TN16 3BH

REGISTERED NUMBER:

12925239 (England and Wales)

ACCOUNTANTS:

Armstrongs

Chartered Accountants and Tax Advisers

1 & 2 Mercia Village

Torwood Close

Westwood Business Park

Coventry

West Midlands

CV4 8HX

FIXED ASSETS

Tangible assets

4

103,451

83,528

CURRENT ASSETS

Debtors

5

608,880

229,871

Cash at bank

42,358

224,896

651,238

454,767

CREDITORS

Amounts falling due within one year

6

596,336

524,106

NET CURRENT ASSETS/(LIABILITIES)

54,902

(69,339

)

TOTAL ASSETS LESS CURRENT LIABILITIES

158,353

14,189

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

158,253

14,089

158,353

14,189

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 17 July 2026 and were signed by:

P Polman - Director

1.	STATUTORY INFORMATION

Echelon Air Flight Training Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

5% on cost

Motor vehicles

-

25% on reducing balance

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.

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.

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 5 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 November 2024

85,868

4,151

47,325

137,344

Additions

30,935

2,300

-

33,235

At 31 October 2025

116,803

6,451

47,325

170,579

DEPRECIATION

At 1 November 2024

20,427

1,038

32,351

53,816

Charge for year

8,215

1,353

3,744

13,312

At 31 October 2025

28,642

2,391

36,095

67,128

NET BOOK VALUE

At 31 October 2025

88,161

4,060

11,230

103,451

At 31 October 2024

65,441

3,113

14,974

83,528

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

26,342

25,519

Other debtors

575,569

199,780

No description

-

250

Prepayments

6,969

4,322

608,880

229,871

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

40,154

42,569

Amounts owed to group undertakings

423,643

354,783

Corporation tax

45,523

32,593

Pensions payable

-

226

VAT

81,528

82,642

Other creditors

3,278

-

Accruals and deferred income

-

9,193

Accrued expenses

2,210

2,100

596,336

524,106