SHELL AVIATION LIMITED

Figures converted to GBP from USD at 0.749 per USD (Frankfurter spot rate) — hover any figure for the original. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. About these numbers

Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 101

Reporting scope

Standalone (parent only)

Abridged

Yes — abridged accounts (limited disclosure)

Auditor

Ernst & Young LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“Based on the above analysis, the Directors have assessed that the Company is expected to have adequate resources to meet its liabilities and commitments over the going concern period up to 31 December 2027.”

Group structure

1. SHELL AVIATION LIMITED · parent
   1. Shell and Topaz Aviation Ireland Limited
   2. Shell MRPL Aviation Fuels & Services Ltd
   3. Shell Downstream South Africa (Pty) Ltd
   4. Shell & MOH Aviation Fuels A.E.
   5. Pilipinas Shell Petroleum Corporation
   6. Aviation fuelling Services NORWAY AS
   7. DCC & Shell Aviation Denmark A/S
   8. Shell Timur Sdn. Bhd.
   9. Shell Oman Marketing Company SAOG
   10. BRUNEI SHELL MARKETING CO SDN BHD
   11. Raizen S.A.

Significant events

• “The conflict in the Middle East has led to significant and ongoing disruption across global energy markets, creating uncertainty around supply, pricing and operational stability. Stakeholders are increasingly focused on potential impacts on people, operations, contractual performance and the availability of key products. Prolonged instability may result in regional staffing challenges, commodity shortages and heightened governmental and customer scrutiny. Additional risks include security threats, regulatory responses and increased media and analyst attention on industry earnings. Although internal conditions remain stable and no additional interventions are required at this stage, the situation continues to be closely monitored given its evolving and unpredictable nature.”
• “The Company has been identified as a potential defendant in litigation arising from the fatal helicopter accident in 2018, as AeroShell Grease 22 was identified as the grease used in the helicopter. Shell Aviation Limited has entered into a standstill agreement to preserve the right for the relatives to potentially bring a claim against Shell for contributing to the accident. The Standstill Agreement remains in place until 6 months following the conclusion of the Inquest. The inquest took place in January 2025 and ended with no adverse mention of Shell Aviation or the grease. Considering the way the inquest unfolded and the conclusions of the AAIB that there was no fault with AeroShell Grease 22, it is unlikely that any civil claim against Shell Aviation Limited will be brought. External Counsel advised to maintain the case on legal hold until July 2026.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

10

last 12 months

Capital events

0

last 24 months

Officers appointed

1

last 12 months

Officers resigned

2

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.