REGISTERED NUMBER: SC716711 (Scotland)

Financial Statements for the Year Ended 30 November 2025

for

ACI AVIATION CONSULTANCY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J S McMichael

A McMichael

REGISTERED OFFICE:

12 Traill Drive

Montrose

Angus

DD10 8SW

REGISTERED NUMBER:

SC716711 (Scotland)

ACCOUNTANTS:

Account Tax Ltd

Chartered Certified Accountants

12 Traill Drive

Montrose

Angus

DD10 8SW

FIXED ASSETS

Tangible assets

4

30,950

89,840

CURRENT ASSETS

Debtors

5

12,520

26,505

Cash at bank

299

165

12,819

26,670

CREDITORS

Amounts falling due within one year

6

59,471

62,753

NET CURRENT LIABILITIES

(46,652

)

(36,083

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(15,702

)

53,757

CREDITORS

Amounts falling due after more than one year

7

-

53,754

NET (LIABILITIES)/ASSETS

(15,702

)

3

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(15,704

)

1

SHAREHOLDERS' FUNDS

(15,702

)

3

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 August 2026 and were signed on its behalf by:

J S McMichael - Director

1.	STATUTORY INFORMATION

ACI Aviation Consultancy Ltd is a private company, limited by shares , registered in Scotland. 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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 material 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Motor

Computer

property

vehicles

equipment

Totals

£

£

£

£

COST

At 1 December 2024

22,057

132,859

679

155,595

Disposals

-

(113,803

)

-

(113,803

)

At 30 November 2025

22,057

19,056

679

41,792

DEPRECIATION

At 1 December 2024

-

65,511

244

65,755

Charge for year

-

2,829

109

2,938

Eliminated on disposal

-

(57,851

)

-

(57,851

)

At 30 November 2025

-

10,489

353

10,842

NET BOOK VALUE

At 30 November 2025

22,057

8,567

326

30,950

At 30 November 2024

22,057

67,348

435

89,840

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

12,520

26,505

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

14,388

Taxation and social security

-

46,865

Other creditors

59,471

1,500

59,471

62,753

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

53,754

8.	RELATED PARTY DISCLOSURES

The company was under the control of the directors throughout the current and pervious year.

During the year the directors repaid the company net amounts totalling £11,715. As at 30 November 2025 included within other debtors is a balance outstanding due to the directors of £0 (2024 - £11,715).

During the year the directors advanced the company net amounts totalling £57,865. As at 30th November 2025 included within other creditors is a balance outstanding due to the directors of £57,865. (2024-£0)

No interest has been charged on this loan.