REGISTERED NUMBER: 04288649 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Support Air Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Director:

D J Coughlin

Secretary:

Mrs L Coughlin

Registered office:

The Paddocks

Lowe Lane

Much Dewchurch

Hereford

HR2 8DJ

Registered number:

04288649 (England and Wales)

Accountants:

Acre Accountancy Limited

Unit 2 Foley Works

Foley Trading Estate

Hereford

Herefordshire

HR1 2SF

FIXED ASSETS

Tangible assets

5

531,399

443,346

CURRENT ASSETS

Debtors

6

90,853

57,191

Prepayments and accrued income

23,944

20,736

Cash at bank

1,050,799

614,884

1,165,596

692,811

CREDITORS

Amounts falling due within one year

7

(1,102,939

)

(692,400

)

NET CURRENT ASSETS

62,657

411

TOTAL ASSETS LESS CURRENT LIABILITIES

594,056

443,757

PROVISIONS FOR LIABILITIES

(130,852

)

(108,400

)

NET ASSETS

463,204

335,357

CAPITAL AND RESERVES

Called up share capital

24

24

Retained earnings

463,180

335,333

SHAREHOLDERS' FUNDS

463,204

335,357

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 September 2026 and were signed by:

D J Coughlin - Director

1.	STATUTORY INFORMATION

Support Air 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

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

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 5 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

Cost

At 1 April 2025

971,267

7,418

63,006

66,922

1,108,613

Additions

219,849

-

-

4,985

224,834

At 31 March 2026

1,191,116

7,418

63,006

71,907

1,333,447

Depreciation

At 1 April 2025

539,080

6,915

58,559

60,713

665,267

Charge for year

132,719

75

1,111

2,876

136,781

At 31 March 2026

671,799

6,990

59,670

63,589

802,048

Net book value

At 31 March 2026

519,317

428

3,336

8,318

531,399

At 31 March 2025

432,187

503

4,447

6,209

443,346

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

63,043

24,461

VAT

27,810

32,730

90,853

57,191

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

324,144

42,670

Corporation tax

17,147

39,676

Social security and other taxes

3,934

1,930

Other creditors

644

644

Directors' current accounts

479,516

573,850

Accruals and deferred income

243,704

-

Accrued expenses

33,850

33,630

1,102,939

692,400