Aerocode Consulting Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10815296

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,296		1,016

			1,296		1,016
CURRENT ASSETS
Debtors	5	21,760		11,029
Cash at bank and in hand		46,072		32,294

		67,832		43,323
Creditors: Amounts Falling Due Within One Year	6	(29,300 )		(23,703 )

NET CURRENT ASSETS (LIABILITIES)			38,532		19,620

TOTAL ASSETS LESS CURRENT LIABILITIES			39,828		20,636

PROVISIONS FOR LIABILITIES
Deferred Taxation			(289 )		(220 )

NET ASSETS			39,539		20,416

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			39,537		20,414

SHAREHOLDERS' FUNDS			39,539		20,416

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Aerocode Consulting Ltd

Balance Sheet (continued)

As At 30 June 2026

For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their 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 S W Holland

Director

22 September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Aerocode Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10815296 . The registered office is 20-22 Wenlock Road, London, N1 7GU.

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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of thecontract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Office equipment

25% reducing balance

2.4. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts are showin within borrowings in current liabilities.

2.5. Financial Instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” and Section 12 “Other Financial Instruments Issues” of FRS 102 in full.

Basic financial assets, including trade and other debtors, cash and bank balances, and investments in ordinary shares that are not publicly traded, are initially recognised at transaction price unless the arrangement constitutes a financing transaction. Such assets are subsequently carried at amortised cost using the effective interest method, less impairment where applicable.

Basic financial liabilities, including trade and other creditors, bank loans, director loans, and amounts owed to group undertakings, are initially recognised at transaction price unless the arrangement constitutes a financing transaction.

Debt instruments are subsequently measured at amortised cost using the effective interest method.

Financial assets are derecognised when the contractual rights to the cash flows expire or are settled. Financial liabilities are derecognised when the obligation is discharged, cancelled, or expires.

Impairment losses are recognised where there is objective evidence that a financial asset is impaired.

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Aerocode Consulting Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

2.6. Taxation

A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

2.5 Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

2.6 Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.7. Provisions

Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

2.8. Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2.9. Interest income

Interest income is recognised in the profit and loss using the effective interest method

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 2)

4. Tangible Assets

	Office equipment
	£
Cost
As at 1 July 2025	2,740
Additions	583

As at 30 June 2026	3,323

Depreciation
As at 1 July 2025	1,724
Provided during the period	303

As at 30 June 2026	2,027

Net Book Value
As at 30 June 2026	1,296

As at 1 July 2025	1,016

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Aerocode Consulting Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	12,096	-
Other debtors	9,664	11,029

	21,760	11,029

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	1
Other creditors	2,795	1,597
Taxation and social security	26,505	22,105

	29,300	23,703

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

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