REGISTERED NUMBER: 13771532 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 DECEMBER 2024 TO 30 APRIL 2026

FOR

APERTA AVIATION LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M J Joslin

REGISTERED OFFICE:

22 Gatton Road

Reigate

RH2 0EX

REGISTERED NUMBER:

13771532 (England and Wales)

ACCOUNTANTS:

Galloways Accounting (Horsham) Limited

Ridgeland House

15 Carfax

Horsham

West Sussex

RH12 1ER

FIXED ASSETS

Tangible assets

4

221

456

CURRENT ASSETS

Debtors

5

24,399

345,787

Cash at bank

2,835

24,978

27,234

370,765

CREDITORS

Amounts falling due within one year

6

27,355

371,121

NET CURRENT LIABILITIES

(121

)

(356

)

TOTAL ASSETS LESS CURRENT LIABILITIES

100

100

CAPITAL AND RESERVES

Called up share capital

100

100

100

100

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 August 2026 and were signed by:

M J Joslin - Director

1.	STATUTORY INFORMATION

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

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The financial statements cover an extended reporting period of 17 months, being from 1 December 2024 to 30 April 2026, due to a change of the company's year end. As a result, the amounts presented in the financial statements and supporting notes may not be directly comparable.

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.

Plant and machinery

-

25% on reducing balance

Computer equipment

-

33.3% straight line

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Taxation

Taxation for the period comprises current 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 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.

3.

EMPLOYEES

The average number of employees during the period was NIL (2024 - 2 ).

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 December 2024

and 30 April 2026

275

566

841

DEPRECIATION

At 1 December 2024

86

299

385

Charge for period

47

188

235

At 30 April 2026

133

487

620

NET BOOK VALUE

At 30 April 2026

142

79

221

At 30 November 2024

189

267

456

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

£

Amounts owed by group undertakings

14,847

333,723

Other debtors

9,552

4,985

Prepayments and accrued income

-

7,079

24,399

345,787

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

£

Trade creditors

-

106,285

Other creditors

-

259,500

Directors' current accounts

21,199

887

Accrued expenses

6,156

4,449

27,355

371,121

7.	RELATED PARTY DISCLOSURES

During the year the company received an interest free loan from JMS Janitorial Supplies Limited, a company controlled by M Joslin. The balance owed by JMS Janitorial Supplies Limited at the year end was £9,552 (2024: £259,500 was owed to JMS Janitorial Supplies Limited).

Aperta Aviation Ltd is 51% owned by Aperta Aviation Limited (registered in Isle of Man). During the year management charges were made between the two companies: Sales recharged £257,084 (2024: £1,538,208), direct costs recharged £266,291 (2024: £1,423,245) and administration costs £63,838 (2024: £340,972). At the end of the year Aperta Aviation Limited was owed £14,847 (2024: £333,723) from its parent.