Aero Global Logistics Ltd - Filleted accounts

Aero Global Logistics Ltd
Registered number:		12582547
Statement of Financial Position
as at 31 May 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		18,820			24,616

Current assets
Debtors	4	68,231			110,431
Cash at bank and in hand		203,328			153,355
		271,559			263,786

Creditors: amounts falling due within one year	5	(55,229)			(44,312)

Net current assets			216,330			219,474

Total assets less current liabilities			235,150			244,090

Creditors: amounts falling due after more than one year	6		(13,687)			(18,820)



Net assets			221,463			225,270

Capital and reserves
Called up share capital			100			100
Profit and loss account			221,363			225,170

Shareholders' funds			221,463			225,270

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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 special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




J Still
Director
Approved by the board on 22 October 2026

Aero Global Logistics Ltd
Notes to the Accounts
for the year ended 31 May 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. 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.

	Tangible fixed assets
	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:

	Plant and machinery	25% straight line
	Motor vehicles	Straight line over lease

	Debtors
	Short term debtors are measured at transaction 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.

	Creditors
	Short term creditors are measured at transaction 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.

	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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.



2	Employees and directors			2026		2025
Number					Number

	Average number of directors and persons employed by the company			4		4


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 June 2025	4,706		26,519		31,225
	At 31 May 2026	4,706		26,519		31,225

	Depreciation
	At 1 June 2025	4,043		2,566		6,609
	Charge for the year	663		5,133		5,796
	At 31 May 2026	4,706		7,699		12,405

	Net book value
	At 31 May 2026	-		18,820		18,820
	At 31 May 2025	663		23,953		24,616




4	Debtors			2026		2025
£					£

	Trade debtors			66,424		109,287
	Prepayments			604		691
	Other debtors			1,203		453
				68,231		110,431


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Obligations under finance lease and hire purchase contracts			5,133		5,133
	Trade creditors			34,515		18,218
	Accruals			2,193		1,469
	Corporation tax			-		4,535
	Other taxes and social security costs			1,490		1,342
	Other creditors			11,898		13,615
				55,229		44,312


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Obligations under finance lease and hire purchase contracts			13,687		18,820


7	Other information

	Aero Global Logistics Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	269 Farnborough Road
	Farnborough
	Hampshire
	GU14 7LY