REGISTERED NUMBER: 11014496 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

DEANLAND FLIGHT TRAINING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S L'Alouette

M J Woollard

REGISTERED OFFICE:

18 Hyde Gardens

Eastbourne

East Sussex

BN21 4PT

REGISTERED NUMBER:

11014496 (England and Wales)

ACCOUNTANTS:

Galloways Accounting (Eastbourne) Limited

18 Hyde Gardens

Eastbourne

East Sussex

BN21 4PT

FIXED ASSETS

Tangible assets

4

39,188

84,261

CURRENT ASSETS

Stocks

-

100

Debtors

5

2,649

41,498

Cash at bank

7,939

13,339

10,588

54,937

CREDITORS

Amounts falling due within one year

6

46,765

110,959

NET CURRENT LIABILITIES

(36,177

)

(56,022

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,011

28,239

CREDITORS

Amounts falling due after more than one year

7

-

(6,160

)

PROVISIONS FOR LIABILITIES

(9,797

)

(16,010

)

NET (LIABILITIES)/ASSETS

(6,786

)

6,069

CAPITAL AND RESERVES

Called up share capital

288

288

Retained earnings

(7,074

)

5,781

(6,786

)

6,069

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 September 2026 and were signed on its behalf by:

S L'Alouette - Director

1.	STATUTORY INFORMATION

Deanland Flight Training Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation,

net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment - 25% reducing balance

Fixtures and fittings - 25% reducing balance

Computers - 25% straight line

Aircraft - 5% straight line

Stocks

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

Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Going concern

The directors acknowledge the net liabilities position and have agreed that they will continue to support the company, so it is able to fulfil its obligations as they fall due, for a period of at least 12 months from the date of the approval of these financial statements. Therefore, the directors have concluded that the going concern basis of preparation of these financial statements remains appropriate.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

123,918

Additions

1,530

Disposals

(57,473

)

At 31 October 2025

67,975

DEPRECIATION

At 1 November 2024

39,657

Charge for year

4,229

Eliminated on disposal

(15,099

)

At 31 October 2025

28,787

NET BOOK VALUE

At 31 October 2025

39,188

At 31 October 2024

84,261

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

-

1,796

Amounts owed by associates

-

24,143

Other debtors

733

7,853

733

33,792

Amounts falling due after more than one year:

Other debtors

1,916

7,706

Aggregate amounts

2,649

41,498

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

6,160

10,354

Amounts received on accounts

-

2,554

Trade creditors

15,215

2,543

Amounts owed to group undertakings

2,540

24,000

Other creditors

22,850

71,508

46,765

110,959

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

6,160

8.	UNLAWFUL DIVIDENDS

The directors acknowledge unlawful dividends were declared and paid. At the time the dividend was paid the directors were not aware that there were insufficient profits available for distribution and the directors acknowledge that no further distributions can be made until there are sufficient profits available for that purpose.