Registration number: 15288379

3Twenty Aviation Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 8

3Twenty Aviation Limited

Company Information

Directors

Mr DR George Mr A E Exley

Registered office

204 Wellesley House London Road Waterlooville Hampshire United Kingdom PO7 7AN

Accountants

MMO Limited Wellesley House 204 London Road Waterlooville Hampshire PO7 7AN

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
3Twenty Aviation Limited
for the Year Ended 30 November 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of 3Twenty Aviation Limited for the year ended 30 November 2025 as set out on pages 3 to 8 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
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of 3Twenty Aviation Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of 3Twenty Aviation Limited and state those matters that we have agreed to state to the Board of Directors of 3Twenty Aviation Limited, 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 3Twenty Aviation Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that 3Twenty Aviation Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of 3Twenty Aviation Limited. You consider that 3Twenty Aviation Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of 3Twenty Aviation Limited. 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 accounts.

......................................

MMO Limited
Wellesley House
204 London Road
Waterlooville
Hampshire
PO7 7AN

10 August 2026

3Twenty Aviation Limited

(Registration number: 15288379)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	40,817	51,021
Tangible assets	5	30,631	17,895
		71,448	68,916
Current assets
Debtors	6	13,751	9,200
Cash at bank and in hand		10,778	10,242
		24,529	19,442
Creditors: Amounts falling due within one year	7	(92,977)	(98,917)
Net current liabilities		(68,448)	(79,475)
Net assets/(liabilities)		3,000	(10,559)
Capital and reserves
Called up share capital	8	100	100
Retained earnings		2,900	(10,659)
Shareholders' funds/(deficit)		3,000	(10,559)

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 5 August 2026 and signed on its behalf by:
 

......................................... Mr DR George Director

3Twenty Aviation Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
204 Wellesley House
London Road
Waterlooville
Hampshire
PO7 7AN
United Kingdom

These financial statements were authorised for issue by the Board on 5 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

3Twenty Aviation Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

3Twenty Aviation Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4	Intangible assets

	Internally generated software development costs  £	Total £
Cost or valuation
At 1 December 2024	51,021	51,021
At 30 November 2025	51,021	51,021
Amortisation
Amortisation charge	10,204	10,204
At 30 November 2025	10,204	10,204
Carrying amount
At 30 November 2025	40,817	40,817
At 30 November 2024	51,021	51,021

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 December 2024	22,369	22,369
Additions	16,406	16,406
At 30 November 2025	38,775	38,775
Depreciation
At 1 December 2024	4,474	4,474
Charge for the year	3,670	3,670
At 30 November 2025	8,144	8,144
Carrying amount
At 30 November 2025	30,631	30,631
At 30 November 2024	17,895	17,895

3Twenty Aviation Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

6

Debtors

Current	2025 £	2024 £
Trade debtors	8,640	-
Prepayments	4,954	9,200
Other debtors	157	-
	13,751	9,200

3Twenty Aviation Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		30,003	40,731
Amounts owed to group undertakings and undertakings in which the company has a participating interest		4,218	4,193
Taxation and social security		601	1,593
Accruals and deferred income		1,000	1,000
Other creditors		57,155	51,400
		92,977	98,917

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Shares A of £1 each	50	50	50	50
Ordinary Shares B of £1 each	50	50	50	50
	100	100	100	100