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REGISTERED NUMBER: 07940046 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2018

for

Aviation and Tech Capital Ltd

Aviation and Tech Capital Ltd (Registered number: 07940046)






Contents of the Financial Statements
for the Year Ended 31 August 2018




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Aviation and Tech Capital Ltd

Company Information
for the Year Ended 31 August 2018







DIRECTORS: D Bradley-Ward
P Taylor
J Lutterloch
M H Griffin





SECRETARY: D Bradley-Ward





REGISTERED OFFICE: Badgemore House
Badgemore
Henley-on Thames
Oxfordshire
RG9 4NR





REGISTERED NUMBER: 07940046 (England and Wales)





ACCOUNTANTS: CAAT Advisory Ltd
Wework Southbank Central
30 Stamford Street
London
SE1 9PY

Aviation and Tech Capital Ltd (Registered number: 07940046)

Balance Sheet
31 August 2018

31.8.18 31.8.17
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 45,032
Tangible assets 5 300 450
Investments 6 1 1
301 45,483

CURRENT ASSETS
Debtors 7 499,808 379,598
Investments 8 34,524 -
Cash at bank 23,968 75,599
558,300 455,197
CREDITORS
Amounts falling due within one year 9 96,365 320,764
NET CURRENT ASSETS 461,935 134,433
TOTAL ASSETS LESS CURRENT
LIABILITIES

462,236

179,916

CREDITORS
Amounts falling due after more than one
year

10

250,000

-
NET ASSETS 212,236 179,916

CAPITAL AND RESERVES
Called up share capital 215,772 215,772
Share premium 737,086 737,086
Retained earnings (740,622 ) (772,942 )
212,236 179,916

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2018 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.

Aviation and Tech Capital Ltd (Registered number: 07940046)

Balance Sheet - continued
31 August 2018


The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

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 on 2 April 2019 and were signed on its behalf by:





D Bradley-Ward - Director


Aviation and Tech Capital Ltd (Registered number: 07940046)

Notes to the Financial Statements
for the Year Ended 31 August 2018

1. STATUTORY INFORMATION

Aviation and Tech Capital 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.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost
less any accumulated amortisation and any accumulated impairment losses.

Website are being amortised evenly over their estimated useful life of four years.

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 cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension
scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2017 - 6 ) .

Aviation and Tech Capital Ltd (Registered number: 07940046)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2018

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 September 2017
and 31 August 2018 219,128
AMORTISATION
At 1 September 2017 174,096
Charge for year 45,032
At 31 August 2018 219,128
NET BOOK VALUE
At 31 August 2018 -
At 31 August 2017 45,032

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2017
and 31 August 2018 600
DEPRECIATION
At 1 September 2017 150
Charge for year 150
At 31 August 2018 300
NET BOOK VALUE
At 31 August 2018 300
At 31 August 2017 450

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 September 2017
and 31 August 2018 1
NET BOOK VALUE
At 31 August 2018 1
At 31 August 2017 1

Aviation and Tech Capital Ltd (Registered number: 07940046)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2018

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.18 31.8.17
£    £   
Other debtors 499,808 379,598

8. CURRENT ASSET INVESTMENTS
31.8.18 31.8.17
£    £   
Other 34,524 -

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.18 31.8.17
£    £   
Trade creditors 3,058 4,782
Taxation and social security 11,757 45,456
Other creditors 81,550 270,526
96,365 320,764

10. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.18 31.8.17
£    £   
Other creditors 250,000 -

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2018 and
31 August 2017:

31.8.18 31.8.17
£    £   
D Bradley-Ward
Balance outstanding at start of year 207,295 178,870
Amounts advanced 7,544 28,425
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 214,839 207,295

P Taylor
Balance outstanding at start of year 86,071 76,621
Amounts advanced 7,145 9,450
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 93,216 86,071