London Hearts Aerial Services Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 06033222

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		13,259		92,979

			13,259		92,979
CURRENT ASSETS
Stocks	5	824		680
Debtors	6	105,078		117,515
Cash at bank and in hand		127,510		113,977

		233,412		232,172
Creditors: Amounts Falling Due Within One Year	7	(126,835 )		(154,109 )

NET CURRENT ASSETS (LIABILITIES)			106,577		78,063

TOTAL ASSETS LESS CURRENT LIABILITIES			119,836		171,042

Creditors: Amounts Falling Due After More Than One Year	8		(4,075 )		(25,999 )

NET ASSETS			115,761		145,043

CAPITAL AND RESERVES
Called up share capital	10		5		5
Capital redemption reserve			1		1
Profit and Loss Account			115,755		145,037

SHAREHOLDERS' FUNDS			115,761		145,043

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London Hearts Aerial Services Ltd

Balance Sheet (continued)

As At 31 December 2025

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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Terry Perkins

Director

11 September 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

London Hearts Aerial Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06033222 . The registered office is 120 Ware Road, Hoddesdon, EN11 9EU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,

value added tax and other sales taxes.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% on reducing balance
Motor Vehicles	20% on reducing balance
Fixtures & Fittings	20% on reducing balance
Computer Equipment	33% on reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow

moving items.

2.6. Financial Instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other debtors and creditors, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade creditors or debtors, are measured, initially and subsequently, at the undiscounted amount of the cash and other consideration, expected to be paid or received.

However if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the

present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

Financial assets that are measured at cost and amortised are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

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London Hearts Aerial Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.7. Taxation

Taxation for the year comprises current and deferred 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 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.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.9. 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.

3. Average Number of Employees

9Average number of employees, including directors, during the year was: 9 (2024: 12)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 January 2025	113,664	98,323	27,690	11,336	251,013
Additions	-	-	-	678	678
Disposals	(92,318 )	(86,123 )	-	-	(178,441 )

As at 31 December 2025	21,346	12,200	27,690	12,014	73,250

Depreciation
As at 1 January 2025	67,810	55,767	23,964	10,493	158,034
Provided during the period	2,902	5,159	745	248	9,054
Disposals	(54,374 )	(52,723 )	-	-	(107,097 )

As at 31 December 2025	16,338	8,203	24,709	10,741	59,991

Net Book Value
As at 31 December 2025	5,008	3,997	2,981	1,273	13,259

As at 1 January 2025	45,854	42,556	3,726	843	92,979

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London Hearts Aerial Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Stocks

	2025	2024
	£	£
Stock	824	680

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	62,191	880
Other debtors	42,887	116,635

	105,078	117,515

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	12,619
Trade creditors	18,369	8,519
Bank loans and overdrafts	-	10,125
Corporation tax	97,583	110,395
Other taxes and social security	4,784	5,873
Pension Liability	181	34
Accrued expenses	5,918	6,544

	126,835	154,109

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	22,202
Bank loans	4,075	3,797

	4,075	25,999

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	-	16,349
Later than one year and not later than five years	-	29,809

	-	46,158
Less: Finance charges allocated to future periods	-	11,337

	-	34,821

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London Hearts Aerial Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	5	5

11. Directors Advances, Credits and Guarantees

Directors Loan was repaid during financial year.

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Mr Terry Perkins	73,531	-	73,531	-	-

The above loan is unsecured and repayable on demand.

12. Ultimate Controlling Party

The company's ultimate controlling party is T Perkins and G Perkins by virtue of their ownership of 100% of the issued share capital in the company.

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