REGISTERED NUMBER: 04051903 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Aerospace International Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

P Brochain

SECRETARY:

Hawksford UK Secretaries Limited

REGISTERED OFFICE:

Ground Floor

123 Pall Mall

London

SW1Y 5EA

REGISTERED NUMBER:

04051903 (England and Wales)

ACCOUNTANTS:

Hawksford UK Services Limited

123 Pall Mall

St. James's

London

SW1Y 5EA

BANKERS:

National Westminster Bank Plc

Westminster

London W1B

FIXED ASSETS

Intangible assets

4

81,000

90,393

Tangible assets

5

-

-

81,000

90,393

CURRENT ASSETS

Debtors

6

64,089

89,862

Cash at bank

207,860

189,571

271,949

279,433

CREDITORS

Amounts falling due within one year

7

(21,616

)

(23,361

)

NET CURRENT ASSETS

250,333

256,072

TOTAL ASSETS LESS CURRENT LIABILITIES

331,333

346,465

CAPITAL AND RESERVES

Called up share capital

350,000

350,000

Retained earnings

(18,667

)

(3,535

)

SHAREHOLDERS' FUNDS

331,333

346,465

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 September 2026 and were signed by:

P Brochain - Director

1.	STATUTORY INFORMATION

Aerospace International Services Limited 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.

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 as modified by the revaluation of certain assets.

The company's functional and presentational currency is GBP and rounded to the nearest £.

Going concern

After reviewing the company's forecasts and projections, taking into account possible changes in trading performance due to current economic conditions, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

Turnover

Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

Where a contract has only been partially completed at the balance sheet date, turnover represents the value of the service provided to that date based on a proportion of the total expected consideration at completion. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are capitalised only after they can be measured reliably and if technical, commercial feasibility of the asset for sale or use have been established. Development costs are reviewed at the end of every accounting period to ensure that the recognition criteria are still met. Amortisation begins only once commercial production has started or when the developed product or service comes into use.

Development costs are being amortised evenly over their estimated useful life of 3-5 years.

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 etc

-

33% on cost

Tangible fixed assets are stated at cost less depreciation.

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Income Statement, 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.

Foreign currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Preparation of consolidated financial statements

The financial statements contain information about Aerospace International Services Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company has taken the option under Section 399 paragraph 2A of the Companies Act 2006 not to prepare consolidated financial statements.

Trade and other debtors

Trade and other debtors are initially recognised at the transaction price and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the debtors are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost. The company does not have long term creditors.

Cash and cash equivalents

Cash and cash equivalents comprise cash held on demand with banks.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 1 ).

4.	INTANGIBLE FIXED ASSETS

Development

costs

£

COST

At 1 October 2024

and 30 September 2025

381,501

AMORTISATION

At 1 October 2024

291,108

Amortisation for year

9,393

At 30 September 2025

300,501

NET BOOK VALUE

At 30 September 2025

81,000

At 30 September 2024

90,393

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 October 2024

and 30 September 2025

6,942

DEPRECIATION

At 1 October 2024

and 30 September 2025

6,942

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

54,523

25,886

Amounts owed by group undertakings

8,536

61,129

VAT

769

2,847

Prepayments

261

-

64,089

89,862

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

5,997

1,888

AMEX

8,479

4,417

Natwest Credit card

1,550

1,494

Directors' current accounts

-

848

Deferred income

-

9,714

Accrued expenses

5,590

5,000

21,616

23,361

8.	RELATED PARTY DISCLOSURES

During the year, the company was charged £39,057 (2024: £26,546) by QFE Brochain, a French entity in which P Brochain is a shareholder and director.

At 30 September 2025, Capinvest Holdings Limited, the parent company, owed £8,536 to Aerospace International Services Limited (2024: £61,129). Management intends to apply for the strike-off of Capinvest Holdings Limited during 2026. Prior to the dissolution of Capinvest Holdings Limited, any remaining balances will be transferred to Aerospace International Services Limited.

Transactions were undertaken on normal commercial terms.

9.	ULTIMATE CONTROLLING PARTY