Bute Aerotech Ltd

Unaudited Financial Statements
for the year ended 30 November 2025

Company registration number 11670520

(England and Wales)

Statement of Financial Position

As at 30 November 2025

Notes

2025

2024

£

Fixed assets

Tangible assets

4

2,119

2,186

2,119

2,186

Current assets

Debtors

5

114,250

-

Cash at bank and in hand

39,937

36,124

154,187

36,124

Creditors

Amounts falling due within one year

6

(54,809)

(9,886)

(54,809)

(9,886)

Net current assets (liabilities)

99,378

26,238

Total assets less current liabilities

101,497

28,424

Net assets (liabilities)

101,497

28,424

Capital and reserves

Called up share capital

7

100

Profit and loss account

101,397

28,324

Total equity

101,497

28,424

The company is a private company limited by shares and registered in England and Wales. It 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 28 August 2026 and are signed on its behalf by:

Dickson, Kenneth

Director

Company registration number 11670520

Notes to the Financial Statements

For the year ended 30 November 2025

1. Statutory information

The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling and this is the functional currency of the company.

2. Accounting policies

2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with 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.

2.3. Current taxation

Current tax is recognised in profit or loss.

Current tax represents the amount of tax payable in respect of taxable profit for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

2.4. Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Rate

Method

%

Fixtures and fittings

25

Reducing balance

Office and computer equipment

25

Reducing balance

3. Employees

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

4. Tangible fixed assets

Fixtures and fittings

Office equipment

Total

£

Cost

At 1 December 2024

6,789

1,530

8,319

Additions

-

639

At 30 November 2025

6,789

2,169

8,958

Depreciation and impairment

At 1 December 2024

5,178

955

6,133

Charge for the period

403

303

706

At 30 November 2025

5,581

1,258

6,839

Net book value

At 30 November 2025

1,208

911

2,119

At 30 November 2024

1,611

575

2,186

5. Debtors

2025

2024

£

Trade debtors

9,900

-

Other debtors

26,331

-

Directors loan accounts

78,019

-

Total due within one year

114,250

-

Total due after one year

-

Total

114,250

-

6. Creditors due within one year

2025

2024

£

Directors loan account

-

5,467

Taxation and social security

54,059

3,956

Accruals and deferred income

750

463

Total

54,809

9,886

7. Share capital

2025

2024

£

Allotted, called up and fully paid

Ordinary

100

Total

100

Registered office	3 Berrymoor Court
	Northumberland Business Park
	Cramlington
	NE23 7RZ

Accountant	AWS Accountancy Ltd
	3 Berrymoor Court
	Northumberland Business Park
	Cramlington
	Northumberland
	NE23 7RZ

Directors	Dickson, Elizabeth Ward Miles
	Dickson, Kenneth
	Dickson, Kenneth William