Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 02980781 C M Hampton M C Hampton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02980781 2024-12-31 02980781 2025-12-31 02980781 2025-01-01 2025-12-31 02980781 frs-core:CurrentFinancialInstruments 2025-12-31 02980781 frs-core:PlantMachinery 2025-12-31 02980781 frs-core:PlantMachinery 2025-01-01 2025-12-31 02980781 frs-core:PlantMachinery 2024-12-31 02980781 frs-core:CapitalRedemptionReserve 2025-12-31 02980781 frs-core:ShareCapital 2025-12-31 02980781 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 02980781 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02980781 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 02980781 frs-bus:SmallEntities 2025-01-01 2025-12-31 02980781 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 02980781 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 02980781 frs-bus:OrdinaryShareClass1 2025-01-01 2025-12-31 02980781 frs-bus:OrdinaryShareClass1 2025-12-31 02980781 frs-bus:Director1 2025-01-01 2025-12-31 02980781 frs-bus:Director1 2024-12-31 02980781 frs-bus:Director1 2025-12-31 02980781 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 02980781 frs-countries:EnglandWales 2025-01-01 2025-12-31 02980781 2023-12-31 02980781 2024-12-31 02980781 2024-01-01 2024-12-31 02980781 frs-core:CurrentFinancialInstruments 2024-12-31 02980781 frs-core:CapitalRedemptionReserve 2024-12-31 02980781 frs-core:ShareCapital 2024-12-31 02980781 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 02980781 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31
Registered number: 02980781
Capital Air Services Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02980781
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,987 14,373
5,987 14,373
CURRENT ASSETS
Debtors 5 159,635 278,009
Cash at bank and in hand 467,655 432,285
627,290 710,294
Creditors: Amounts Falling Due Within One Year 6 (213,120 ) (285,863 )
NET CURRENT ASSETS (LIABILITIES) 414,170 424,431
TOTAL ASSETS LESS CURRENT LIABILITIES 420,157 438,804
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,497 ) (2,731 )
NET ASSETS 418,660 436,073
CAPITAL AND RESERVES
Called up share capital 7 85 85
Capital redemption reserve 15 15
Profit and Loss Account 418,560 435,973
SHAREHOLDERS' FUNDS 418,660 436,073
Page 1
Page 2
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
C M Hampton
Director
22 August 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Capital Air Services Limited is a private company, limited by shares,registered in England & Wales. The company's registered office address is C/O Oxford Air Services, Oxford Airport, Kidlington, Oxon, OX5 1RA.
The presentation currency of the financial statements is Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery Straight line over 3 years
2.4. Financial Instruments
The company only enters into basic financial instrument transactions in accordance with Section 11. Financial assets and liabilities are measured at cost and financial assets are assessed at the end of each reporting period for objective evidence of impairment.
2.5. Taxation
Taxation for the period 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 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 period 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.
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2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 8)
9 8
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2025 53,321
Disposals (5,566 )
As at 31 December 2025 47,755
Depreciation
As at 1 January 2025 38,948
Provided during the period 8,386
Disposals (5,566 )
As at 31 December 2025 41,768
Net Book Value
As at 31 December 2025 5,987
As at 1 January 2025 14,373
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 42,962 106,507
Other debtors 116,673 171,502
159,635 278,009
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Page 5
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 57,327 84,645
Other creditors 45,744 93,917
Taxation and social security 110,049 107,301
213,120 285,863
7. Share Capital
2025 2024
Allotted, called up and fully paid £ £
85 Ordinary Shares of £ 1.00 each 85 85
8. Capital Commitments
2025 2024
£ £
At the end of the period 59,166 -
At the end of the period, the company had capital commitments contracted for but not provided in these financial statements
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mr Charles Hampton 91,787 - - (39,784) 52,003
The above loan is unsecured, interest free and repayable on demand.
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