REGISTERED NUMBER: 11604577 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

ALMAT FLYING ACADEMY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S Kalas

SECRETARY:

REGISTERED OFFICE:

DAKOTA HOUSE

BAGINTON

COVENTRY

CV8 3AZ

REGISTERED NUMBER:

11604577 (England and Wales)

ACCOUNTANTS:

Adept Accounting

The Grange

Church Lane

Budbrooke

Warwick

CV35 8QL

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

4,630

3,547

4,630

3,547

CURRENT ASSETS

Debtors

6

18,921

29,451

Prepayments and accrued income

4,030

3,947

Cash at bank and in hand

53,246

55,997

76,197

89,395

CREDITORS

Amounts falling due within one year

7

58,772

74,062

NET CURRENT ASSETS

17,425

15,333

TOTAL ASSETS LESS CURRENT LIABILITIES

22,055

18,880

CREDITORS

Amounts falling due after more than one year

8

-

(3,518

)

PROVISIONS FOR LIABILITIES

(879

)

(674

)

NET ASSETS

21,176

14,688

CAPITAL AND RESERVES

Called up share capital

95

95

Retained earnings

21,081

14,593

SHAREHOLDERS' FUNDS

21,176

14,688

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 March 2026 and were signed by:

S Kalas - Director

1.	STATUTORY INFORMATION

ALMAT FLYING ACADEMY 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.

Goodwill

Goodwill was acquired in 2019 and was written off in full in that year.

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

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

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

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 6 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

494

AMORTISATION

At 1 November 2024

and 31 October 2025

494

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

16,288

Additions

2,626

At 31 October 2025

18,914

DEPRECIATION

At 1 November 2024

12,741

Charge for year

1,543

At 31 October 2025

14,284

NET BOOK VALUE

At 31 October 2025

4,630

At 31 October 2024

3,547

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

9,377

19,907

Other debtors

9,544

9,544

18,921

29,451

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

34,965

19,551

Taxation and social security

6,843

17,741

Other creditors

16,964

36,770

58,772

74,062

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

-

3,518

9.	RELATED PARTY DISCLOSURES

The controlling party is S Kalas.

The ultimate controlling party is S Kalas.