In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Brighton Aviation Ltd for the period ended 15 May 2026, which comprise the balance sheet, 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 board of directors of Brighton Aviation Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Brighton Aviation Ltd and state those matters that we have agreed to state to the board of directors of Brighton Aviation Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Brighton Aviation Ltd and its board of directors as a body, for our work or for this report.

It is your duty to ensure that Brighton Aviation Ltd has kept adequate accounting records and to prepare statutory financial statements that comply with the requirements of the Companies Act 2006. You consider that Brighton Aviation Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Brighton Aviation 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.

At 15 May 2026, the company was committed to making payments totaling £Nil (2025 - £5,676) under non-cancellable operating leases.

The average number of persons employed by the company during the period was 0 (2025 - 0).

The company ceased to trade on 15 May 2026 and on that basis, it cannot be considered a going concern. However, the directors believe that it does not adversely affect the value of the balance sheet at 15 May 2026. It is the director’s intention to strike the company from the Register of Companies in due course.false

The company has not traded during the period or the preceding financial period. During this time the company received no income and incurred no expenditure and therefore no profit and loss account is presented in these financial statements.

Brighton Aviation Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Amelia House, Crescent Road, Worthing, West Sussex, BN11 1RL.

For the financial period ended 15 May 2026 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

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

The member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime' and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true