Registration number: 08570595

Weight Reduction and Aerospace Security Products Ltd

Profit and Loss Account for the Year Ended 13 December 2025

The company has not traded during the year. During this year, the company received no income and incurred no expenditure and therefore made neither profit nor loss.

Weight Reduction and Aerospace Security Products Ltd

(Registration number: 08570595)
Balance Sheet as at 13 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	3	177,390	177,390
Tangible assets	4	19,558	19,558
		196,948	196,948
Current assets
Debtors	5	3,737,387	3,737,387
Cash at bank and in hand		128	128
		3,737,515	3,737,515
Creditors: Amounts falling due within one year	7	(239,559)	(239,559)
Net current assets		3,497,956	3,497,956
Total assets less current liabilities		3,694,904	3,694,904
Creditors: Amounts falling due after more than one year	7	(1,171,093)	(1,171,093)
Provisions for liabilities	8	(20,583)	(20,583)
Net assets		2,503,228	2,503,228
Capital and reserves
Called up share capital	9	318	318
Share premium reserve		4,741,797	4,741,797
Retained earnings		(2,238,887)	(2,238,887)
Shareholders' funds		2,503,228	2,503,228

For the financial year ending 13 December 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 16 September 2026 and signed on its behalf by:
 

Weight Reduction and Aerospace Security Products Ltd

(Registration number: 08570595)
Balance Sheet as at 13 December 2025

......................................... Mr S A K Anderson Director

Weight Reduction and Aerospace Security Products Ltd

Notes to the Unaudited Financial Statements for the Year Ended 13 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
5th Floor, North Side
7/10 Chandos Street
London
W1G 9DQ

These financial statements were authorised for issue by the Board on 16 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	20% on reducing balance
Fixtures and fittings	15% on cost and 15% on reducing balance
Computer equipment	33% on cost

Weight Reduction and Aerospace Security Products Ltd

Notes to the Unaudited Financial Statements for the Year Ended 13 December 2025

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.

Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.

Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Weight Reduction and Aerospace Security Products Ltd

Notes to the Unaudited Financial Statements for the Year Ended 13 December 2025

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Weight Reduction and Aerospace Security Products Ltd

Notes to the Unaudited Financial Statements for the Year Ended 13 December 2025

3	Intangible assets

	Trademarks, patents and licenses  £	Internally generated software development costs  £	Total £
Cost or valuation
At 14 December 2024	10,767	920,826	931,593
At 13 December 2025	10,767	920,826	931,593
Amortisation
At 14 December 2024	-	662,120	662,120
Amortisation charge	-	92,083	92,083
At 13 December 2025	-	754,203	754,203
Carrying amount
At 13 December 2025	10,767	166,623	177,390
At 13 December 2024	10,767	166,623	177,390

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 14 December 2024	164,633	164,633
At 13 December 2025	164,633	164,633
Depreciation
At 14 December 2024	138,717	138,717
Charge for the year	6,358	6,358
At 13 December 2025	145,075	145,075
Carrying amount
At 13 December 2025	19,558	19,558
At 13 December 2024	19,558	19,558

Weight Reduction and Aerospace Security Products Ltd

Notes to the Unaudited Financial Statements for the Year Ended 13 December 2025

5

Debtors

Current	Note	2025 £	2024 £
Amounts owed by related parties		3,692,477	3,692,477
Other debtors		44,910	44,910
		3,737,387	3,737,387

6	Cash and cash equivalents

	2025 £	2024 £
Cash at bank	128	128

7

Creditors

	Note	2025 £	2024 £
Due within one year
Trade creditors		113,462	113,462
Accruals		126,097	126,097
		239,559	239,559
Due after one year
Loans and borrowings	10	1,171,093	1,171,093

8	Provisions for liabilities

	Deferred tax £	Total £
At 14 December 2024	20,583	20,583
At 13 December 2025	20,583	20,583

9	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £0.01 each	31,783	318	31,783	318

Weight Reduction and Aerospace Security Products Ltd

Notes to the Unaudited Financial Statements for the Year Ended 13 December 2025

10	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Other borrowings	1,171,093	1,171,093