ACCOUNTS - Final Accounts

Registered number: 16267732

STRATTON AVIATION UK LTD

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2025

STRATTON AVIATION UK LTD

REGISTERED NUMBER: 16267732

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025
Note		£

Fixed assets
Tangible assets	4		19,498
			19,498
Current assets
Debtors: amounts falling due after more than one year	5	42,678
Debtors: amounts falling due within one year	5	258,295
Cash at bank and in hand	6	126,871
		427,844
Current liabilities
Creditors: amounts falling due within one year		(770,705)
Net current liabilities			(342,861)
Total assets less current liabilities			(323,363)
Net liabilities			(323,363)

Capital and reserves
Called up share capital			75
Profit and loss account			(323,438)
			(323,363)

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

Hunter Thayer

Director

Date: 29 September 2026

The notes on pages 3 to 7 form part of these financial statements.

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STRATTON AVIATION UK LTD

STATEMENT OF CHANGES IN EQUITY

FOR THE PERIOD ENDED 31 DECEMBER 2025

	Called up share capital	Profit and loss account	Total equity
	£	£	£

Loss for the period	-	(323,438)	(323,438)
Shares issued on incorporation	75	-	75
At 31 December 2025	75	(323,438)	(323,363)

The notes on pages 3 to 7 form part of these financial statements.

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STRATTON AVIATION UK LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

1.	General information

Stratton Aviation UK Ltd (registered number 16267732) is a private company limited by shares, incorporated in England and Wales. The registered office is Carpenter Court, 1 Maple Road, Bramhall, Stockport, United Kingdom, SK7 2DH.

The Company was incorporated during the period which covers 21 February 2025 to 31 December 2025.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The Company incurred losses during the current period and is expected to require financial support in the short term. In assessing the appropriateness of the going concern basis, the directors have considered the Company's forecasts and cash flow requirements, together with the availability of financial support from its parent undertaking.

The Company forms part of a wider group headed by Stratton Aviation LLC, which is highly profitable and cash generative. Stratton Aviation LLC has confirmed its intention to provide financial support to the Company as required for a period of at least twelve months from the date of approval of these financial statements. Based on this support, together with the directors' review of the Company's projected cash flows, the directors have a reasonable expectation that the Company will be able to continue in operational existence and meet its liabilities as they fall due.

Accordingly, the directors consider it appropriate to prepare the financial statements on the going concern basis.

2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

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STRATTON AVIATION UK LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.4

Revenue

Revenue comprises income recognised by the Company, exclusive of value added tax, in respect of support services provided to Stratton Aviation LLC, calculated under a cost-plus arrangement during the period.

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.5

Operating leases: the Company as lessee

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

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

2.6

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.7

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

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STRATTON AVIATION UK LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

The Company adds to the carrying amount of an item of fixed assets the cost of replacing part of such an item when that cost is incurred, if the replacement part is expected to provide incremental future benefits to the Company. The carrying amount of the replaced part is derecognised. Repairs and maintenance are charged to profit or loss during the period in which they are incurred.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

				Plant and machinery	-	20%	straight line
				Computer equipment	-	33%	straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

	The average monthly number of employees, including directors, during the period was 4.

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STRATTON AVIATION UK LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

4.	Tangible fixed assets

	Plant and machinery	Computer equipment	Total
	£	£	£
Cost or valuation
Additions	8,083	13,698	21,781
At 31 December 2025	8,083	13,698	21,781
Depreciation
Charge for the period	-	2,283	2,283
At 31 December 2025	-	2,283	2,283
Net book value
At 31 December 2025	8,083	11,415	19,498

5.	Debtors
		2025
		£

	Due after more than one year
	Other debtors	42,678

					2025
					£

	Due within one year
	Other debtors	14,851
	Called up share capital not paid	75
	Prepayments and accrued income	32,270
	VAT recoverable	211,099
		258,295

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STRATTON AVIATION UK LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

6.	Cash and cash equivalents
		2025
		£

	Cash at bank and in hand	126,871

7.	Share capital
		2025
		£

		Allotted, called up and not paid

		100 Ordinary shares of £0.75 each	75

The Company was incorporated on 21 February 2025. On this date, 100 Ordinary Shares were issued for an aggregate nominal value of £75.

8.	Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £608. Contributions totalling £152 were payable to the fund at the balance sheet date and are included in creditors.

9.Other financial commitments

There is a fixed and floating charge of the assets of the Company in respect of the borrowings owed by
Stratton Aviation LLC to the PNC Bank, National Association.

There is a fixed and floating charge of the assets of the Company in respect of the borrowings owed by
Stratton Aviation UK Ltd to Bank of America. This was settled on 22 Janaury 2026.

10.	Controlling party

The Company's ultimate parent undertaking and controlling party is Stratton Aviation LLC, a company incorporated in the United States of America. Copies of the accounts can be obtained from their registered office.

11.	Related party transactions
	Transactions with other wholly owned group companies have not been disclosed because the Company has taken advantage of the exemption available under FRS 102 paragraph 33.1A.

12.	Auditors' information

The auditors' report on the financial statements for the period ended 31 December 2025 was unqualified.

The audit report was signed on 12 October 2026 by Rebecca Foy ACA (Senior Statutory Auditor) on behalf of James Cowper Kreston Audit.

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STRATTON AVIATION UK LTD

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