REGISTERED NUMBER: 04355793 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

BCT Aviation Maintenance Limited

Page

Company information

1

Balance sheet

2

Notes to the financial statements

3

Directors:

R A Brown

A C Dove

P K Allison

Secretary:

A C Dove

Registered office:

Centennial House

East Midlands Airport

Castle Donington

Derby

Derbyshire

DE74 2SA

Registered number:

04355793 (England and Wales)

Fixed assets

Tangible assets

4

512,883

456,398

Current assets

Stocks

224,010

203,769

Debtors

5

996,270

1,158,591

Cash in hand

155,703

171,701

1,375,983

1,534,061

Creditors

Amounts falling due within one year

6

1,225,318

1,271,275

Net current assets

150,665

262,786

Total assets less current liabilities

663,548

719,184

Creditors

Amounts falling due after more than one year

7

21,071

80,228

Net assets

642,477

638,956

Capital and reserves

Called up share capital

1,246

1,010

Retained earnings

641,231

637,946

642,477

638,956

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Income statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 November 2025 and were signed on its behalf by:

R A Brown - Director

P K Allison - Director

1.	STATUTORY INFORMATION

BCT Aviation Maintenance Limited 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.

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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance and 20% on cost

Stocks

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

Taxation

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 50 (2024 - 53 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

Cost

At 1 July 2024

838,332

Additions

116,483

At 30 June 2025

954,815

Depreciation

At 1 July 2024

381,934

Charge for year

59,998

At 30 June 2025

441,932

Net book value

At 30 June 2025

512,883

At 30 June 2024

456,398

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

557,411

710,427

Other debtors

438,859

448,164

996,270

1,158,591

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

50,000

50,000

Hire purchase contracts

30,830

36,398

Trade creditors

684,459

630,593

Amounts owed to group undertakings

75,180

164,361

Taxation and social security

103,366

97,719

Other creditors

281,483

292,204

1,225,318

1,271,275

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

4,167

53,917

Hire purchase contracts

16,904

26,311

21,071

80,228