Aviation Services UK (Trade Association) Ltd 31/12/2025 iXBRL

Company registration number: 15353175

Aviation Services UK (Trade Association) Ltd

Company limited by guarantee

Unaudited filleted financial statements

31 December 2025

Aviation Services UK (Trade Association) Ltd

Company limited by guarantee

Contents

Directors and other information

Statement of financial position

Notes to the financial statements

Aviation Services UK (Trade Association) Ltd

Company limited by guarantee

Directors and other information


Directors	David Leighton
	Alexandra Doisneau	(Resigned 30 September 2025)
	Mark Gregory	(Resigned 12 November 2025)
	Philip Lloyd
	Gavin Marriott
	Frazer Mckinstry	(Resigned 29 October 2025)
	Matthew Ware
	James Butler	(Appointed 5 February 2026)


Company number	15353175


Registered office	124 City Road
	London
	EC1V 2NX


Accountants	Winchester Bourne Ltd
	Sullivan Court, Wessex Way
	Colden Common
	Winchester
	Hampshire
	SO21 1WP

Aviation Services UK (Trade Association) Ltd

Company limited by guarantee

Statement of financial position

31 December 2025

		31/12/25		31/12/24
	Note	£	£	£	£

Current assets
Debtors	5	58,572		84,000
Cash at bank and in hand		70,834		53,784
		_______		_______
		129,406		137,784
Creditors: amounts falling due
within one year	6	( 125,726)		( 134,155)
		_______		_______
Net current assets			3,680		3,629
			_______		_______
Total assets less current liabilities			3,680		3,629

			_______		_______
Net assets			3,680		3,629
			_______		_______

Capital and reserves
Income and expenditure reserve			3,680		3,629
			_______		_______
Members funds			3,680		3,629
			_______		_______

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.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 26 May 2026 , and are signed on behalf of the board by:

David Leighton

Director

Company registration number: 15353175

Aviation Services UK (Trade Association) Ltd

Company limited by guarantee

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by guarantee, registered in England. The address of the registered office is 124 City Road, London, EC1V 2NX.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover mainly comprises membership subscriptions receivable during the year, exclusive of VAT where applicable.Subscriptions are recognised as income on a straight-line basis over the period of membership to which they relate. Where subscriptions are received in advance, the income relating to future periods is deferred and recognised in the relevant accounting period. Other revenue relates to event income, which is recognised when the event takes place.There are no performance obligations linked to specific goods or services delivered in return for membership subscriptions, and income is therefore treated as unrestricted and recognised in line with the period of entitlement.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Limited by guarantee

The company is limited by guarantee and does not have a share capital. In the event of the company being wound up, the liability of each member is limited to £1.

5. Debtors

	31/12/25	31/12/24
	£	£
Trade debtors	55,200	84,000
Other debtors	3,372	-
	_______	_______
	58,572	84,000
	_______	_______

6. Creditors: amounts falling due within one year

	31/12/25	31/12/24
	£	£
Trade creditors	-	1,582
Social security and other taxes	16,680	21,565
Accruals and deferred income	109,046	111,008
	_______	_______
	125,726	134,155
	_______	_______

7. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value
	Year	Period
	ended	ended
	31/12/25	31/12/24
	£	£
Front Street Consulting	100,814	36,197
	_______	_______

The company does not employ staff directly. Executive leadership and management services are provided by Front Street Consulting Ltd, a company controlled by D Leighton, a director of the company, under a letter of engagement dated 1 March 2025. Amounts payable to Front Street Consulting Ltd comprise consultancy fees payable in accordance with the letter of engagement, together with expenses incurred on the company's behalf and recovered at cost. At the year end, nothing was owed to Front Street Consulting Ltd.