ACCOUNTS - Final Accounts preparation

Registered number: 11613958

APOGEE AVIATION SERVICES LTD

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

APOGEE AVIATION SERVICES LTD

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF APOGEE AVIATION SERVICES LTD
FOR THE YEAR ENDED 31 OCTOBER 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Apogee Aviation Services Ltd for the year ended 31 October 2025 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of Apogee Aviation Services Ltd in accordance with the terms of our engagement letter dated 18 June 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Apogee Aviation Services Ltd and state those matters that we have agreed to state to the director of Apogee Aviation Services Ltd in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Apogee Aviation Services Ltd and its director for our work or for this report.

It is your duty to ensure that Apogee Aviation Services Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Apogee Aviation Services Ltd. You consider that Apogee Aviation Services Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Apogee Aviation Services Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

MA Partners LLP

Chartered Accountants

7 The Close

Norwich

Norfolk

NR1 4DJ

30 July 2026

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APOGEE AVIATION SERVICES LTD

REGISTERED NUMBER: 11613958

BALANCE SHEET

AS AT 31 OCTOBER 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		2,294		3,530
Current assets
Debtors: amounts falling due within one year	5	12,727		2,990
Cash at bank and in hand		4,502		28,192
		17,229		31,182
Creditors: amounts falling due within one year	6	(7,279)		(10,685)
Net current assets			9,950		20,497
Total assets less current liabilities			12,244		24,027

Net assets			12,244		24,027

Capital and reserves
Called up share capital	100	100
Profit and loss account	12,144	23,927
	12,244	24,027

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APOGEE AVIATION SERVICES LTD

REGISTERED NUMBER: 11613958

BALANCE SHEET (CONTINUED)

AS AT 31 OCTOBER 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 July 2026.

P J Joslin

Director

The notes on pages 4 to 7 form part of these financial statements.

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APOGEE AVIATION SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1.	General information

Apogee Aviation Services Ltd is a United Kingdom company limited by shares. It is incorporated and domiciled in England and Wales. The registered office address is 136 Witham Road, Black Notley, Braintree, Essex, CM77 8LN.

The Company's principal activity is the provision of training services in England.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Turnover comprises services provided for aviation training, recognised on an accruals basis in accordance with the period for which the training was provided. The Company is registered for Value Added Tax.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

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APOGEE AVIATION SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

2.5

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment

25%

straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

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APOGEE AVIATION SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

4.	Tangible fixed assets

		Office equipment
		£
	Cost or valuation
	At 1 November 2024	6,503
	At 31 October 2025	6,503
	Depreciation
	At 1 November 2024	2,973
	Charge for the year on owned assets	1,236
	At 31 October 2025	4,209
	Net book value
	At 31 October 2025	2,294
	At 31 October 2024	3,530

Debtors

					2025	2024
					£	£


Other debtors	12,727	2,990
	12,727	2,990

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Corporation tax	3,663	7,615
Other taxation and social security	-	1,285
Accruals and deferred income	3,616	1,785
	7,279	10,685

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APOGEE AVIATION SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

7.	Transactions with directors

As at 1 November 2024, the balance owed by the director was £2,990. During the year the company paid personal expenses of £12,012 on behalf of the director who reimbursed the company with £3,312.

As a result the balance owed by the director was £11,690 at the year end. The loan is repayable on demand.

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