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Company Registration No. 14994366 (England and Wales)
SPF Aviation Ltd Unaudited accounts for the year ended 31 July 2026
SPF Aviation Ltd Unaudited accounts Contents
Page
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SPF Aviation Ltd Company Information for the year ended 31 July 2026
Director
Stephen Fernley
Company Number
14994366 (England and Wales)
Registered Office
GRAYLANDS WORSTED LANE EAST GRINSTEAD RH19 3UF ENGLAND
Accountants
Darkover Accountancy Services Limited Home Farm House St. Leonard's Forest Horsham West Sussex RH13 6PH
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SPF Aviation Ltd Statement of financial position as at 31 July 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
382 
765 
Current assets
Debtors
5,461 
3,450 
Cash at bank and in hand
2,371 
10,582 
7,832 
14,032 
Creditors: amounts falling due within one year
(7,851)
(13,921)
Net current (liabilities)/assets
(19)
111 
Net assets
363 
876 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
361 
874 
Shareholders' funds
363 
876 
For the year ending 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 16 August 2026 and were signed on its behalf by
Stephen Fernley Director Company Registration No. 14994366
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SPF Aviation Ltd Notes to the Accounts for the year ended 31 July 2026
1
Statutory information
SPF Aviation Ltd is a private company, limited by shares, registered in England and Wales, registration number 14994366. The registered office is GRAYLANDS, WORSTED LANE, EAST GRINSTEAD, RH19 3UF, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% straight line
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 August 2025
1,531 
At 31 July 2026
1,531 
Depreciation
At 1 August 2025
766 
Charge for the year
383 
At 31 July 2026
1,149 
Net book value
At 31 July 2026
382 
At 31 July 2025
765 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,450 
3,450 
Other debtors
4,011 
- 
5,461 
3,450 
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SPF Aviation Ltd Notes to the Accounts for the year ended 31 July 2026
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Taxes and social security
5,057 
4,128 
Proposed dividends
- 
8,000 
Other creditors
- 
28 
Loans from directors
1,797 
1,198 
Accruals
997 
567 
7,851 
13,921 
7
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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