| Jet AHU Limited |
| Notes to the Accounts |
| for the year ended 31 December 2025 |
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| 1 |
Accounting policies |
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Basis of preparation |
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The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
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Significant judgements and estimates |
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In the application of the company's accounting policies, management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period to which the estimate is revised if the revision effects only that period or in the period of the revision and future periods if the revision affects both current and future periods. |
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Investments |
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Investments in subsidiary undertakings are recognised at cost. |
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Debtors |
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Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. |
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Creditors |
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Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
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Taxation |
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A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. |
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Provisions |
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Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably. |
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| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
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Average number of persons employed by the company |
0 |
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0 |
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| 3 |
Investments |
| Investments in |
| subsidiary |
| undertakings |
| £ |
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Cost |
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At 1 January 2025 |
200,000 |
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At 31 December 2025 |
200,000 |
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| 4 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
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Amounts owed by group undertakings and undertakings in which the company has a participating interest |
|
700 |
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700 |
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Other debtors |
741 |
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741 |
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1,441 |
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1,441 |
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| 5 |
Creditors: amounts falling due within one year |
2025 |
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2024 |
| £ |
£ |
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Amounts owed to group undertakings and undertakings in which the company has a participating interest |
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1,213 |
|
580 |
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Accruals |
- |
|
600 |
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1,213 |
|
1,180 |
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| 6 |
Called up share capital |
2025 |
|
2024 |
| £ |
£ |
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Allotted issued and fully paid: |
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Number: |
Class: |
Nominal Value |
|
10000 |
Ordinary |
£1 |
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10,000 |
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10,000 |
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10,000 |
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10,000 |
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| 7 |
Related party transactions |
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During 2021 Jet Environmental Group Limited entered into a loan agreement with Triple Point Advancer Leasing PLC for £950,000. The company along with Jet Environmental Systems Limited and Jet Group Holdings Limited were acting as guarantors for this debt. During this financial year the loan has been settled and fully repaid. |
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| 8 |
Controlling party |
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The immediate parent of the company is Jet Group Holdings Limited, a company incorporated and registered in England. The address of the registered office of Jet Group Holdings Limited is 1 The Courtyard, 707 Warwick Road, Solihull, West Midlands, B91 3DA.
The ultimate parent of the company is Jet Environmental Group Limited, a company incorporated and registered in England.
The directors do not consider there to be a single controlling party in either the current or prior year. |
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| 9 |
Other information |
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Jet AHU Limited is a private company limited by shares and incorporated in England. Its registered office is: |
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1 The Courtyard |
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707 Warwick Road |
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Solihull |
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West Midlands |
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B91 3DA |