REGISTERED NUMBER: 06453810 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Aviator Property Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A W Salkeld

Mrs C Salkeld

C D Salkeld

D Salkeld

N J Salkeld

SECRETARY:

Mrs C Salkeld

REGISTERED OFFICE:

Millstones Linton Hills Road

Linton

Wetherby

LS22 4HQ

REGISTERED NUMBER:

06453810 (England and Wales)

ACCOUNTANTS:

Richard Smedley Limited

Chartered Accountants & Registered Auditors

Richmond House

Lawnswood Business Park

Redvers Close

Leeds

West Yorkshire

LS16 6QY

FIXED ASSETS

Tangible assets

4

867

849

Investment property

5

250,000

246,203

250,867

247,052

CURRENT ASSETS

Debtors

6

42,484

33,417

Cash at bank

521

2,155

43,005

35,572

CREDITORS

Amounts falling due within one year

7

209,396

208,470

NET CURRENT LIABILITIES

(166,391

)

(172,898

)

TOTAL ASSETS LESS CURRENT LIABILITIES

84,476

74,154

PROVISIONS FOR LIABILITIES

1,166

-

NET ASSETS

83,310

74,154

CAPITAL AND RESERVES

Called up share capital

50,000

50,000

Fair value reserve

8

2,848

-

Retained earnings

30,462

24,154

83,310

74,154

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 23 September 2026 and were signed on its behalf by:

Mrs C Salkeld - Director

1.	STATUTORY INFORMATION

Aviator Property 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 January 2025

1,273

Additions

664

At 31 December 2025

1,937

DEPRECIATION

At 1 January 2025

424

Charge for year

646

At 31 December 2025

1,070

NET BOOK VALUE

At 31 December 2025

867

At 31 December 2024

849

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

246,203

Revaluations

3,797

At 31 December 2025

250,000

NET BOOK VALUE

At 31 December 2025

250,000

At 31 December 2024

246,203

Fair value at 31 December 2025 is represented by:

£

Valuation in 2025

3,797

Cost

246,203

250,000

If investment property had not been revalued it would have been included at the following historical cost:

31.12.25

31.12.24

£

£

Cost

246,203

246,203

Investment property was valued on an open market basis on 31 December 2025 by the directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

5,167

-

Other debtors

37,317

33,417

42,484

33,417

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Taxation and social security

2,169

1,243

Other creditors

207,227

207,227

209,396

208,470

8.

RESERVES

Fair

value

reserve

£

Revaluation

2,848

At 31 December 2025

2,848