Micro-entity Accounts - AVIATION BOOKS LIMITED

AVIATION BOOKS LIMITED Registered Number 09755761

Micro-entity Balance Sheet as at 30 September 2026

	2026	2025
	£	£
Called up share capital not paid	-	-
Fixed Assets	828	-
Current Assets	15,511	13,036
Prepayments and accrued income	-	-
Creditors: amounts falling due within one year	(12,742)	(9,926)
Net current assets (liabilities)	2,769	3,110
Total assets less current liabilities	3,597	3,110
Creditors: amounts falling due after more than one year	0	(847)
Provisions for liabilities	0	0
Accruals and deferred income	0	0
Total net assets (liabilities)	3,597	2,263
Capital and reserves	3,597	2,263

For the year ending 30 September 2026 the company was entitled to exemption 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 6 October 2026

And signed on their behalf by:
Simon John Hepworth, Director

AVIATION BOOKS LIMITED Registered Number 09755761

Notes to the Micro-entity Accounts for the period ended 30 September 2026

1Employees

	2026	2025
Average number of employees during the period	0	0

2Accounting Policies

Basis of measurement and preparation of accounts
Basis of preparation
These accounts have been prepared in accordance with FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime, and the provisions of the Companies Act 2006 applicable to companies subject to the micro-entities regime.
Turnover
Turnover represents amounts receivable from the sale of books and related publishing activities. Revenue is recognised when the goods have been supplied and the company becomes entitled to payment.
Tangible fixed assets
Equipment costing more than £250 is capitalised at cost. Depreciation is provided on a straight-line basis over three years with no residual value. Items costing £250 or less are charged to expenditure when incurred.
Royalties
Royalty costs are recognised as the related sales are earned. Royalties earned by authors but unpaid at the balance-sheet date are included within creditors.
Debtors and creditors
Debtors are stated at the amount expected to be received. Creditors are recognised where the company has an obligation at the balance-sheet date and are stated at the amount expected to be paid.
Taxation
Current taxation represents the estimated Corporation Tax payable for the financial year.
Going concern
The accounts have been prepared on a going-concern basis. The director considers that the company has adequate resources to continue trading for at least twelve months from the date the accounts are approved.
Prior-period corrections
The comparative figures have been restated to remove fixed assets of £3,118 that had previously also been charged as expenditure. Opening reserves have also been increased by £793.09 following a review of incomplete historical bookkeeping records and verified bank balances. Neither adjustment is included in the profit or loss for the year ended 30 September 2026.