REGISTERED NUMBER: 03146549 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

AIR TECH GROUP LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr J D Hembrough

SECRETARY:

Mrs J P Hembrough

REGISTERED OFFICE:

12 High Street

Stanford Le Hope

Essex

SS17 0EY

REGISTERED NUMBER:

03146549 (England and Wales)

ACCOUNTANTS:

Elliott, Mortlock, Busby & Co Limited

12 High Street

Stanford le Hope

Essex

SS17 0EY

FIXED ASSETS

Tangible assets

4

27,474

35,307

Investments

5

1,000

1,000

28,474

36,307

CURRENT ASSETS

Debtors

6

330,102

286,246

Cash at bank

91,006

14,436

421,108

300,682

CREDITORS

Amounts falling due within one year

7

108,807

23,973

NET CURRENT ASSETS

312,301

276,709

TOTAL ASSETS LESS CURRENT LIABILITIES

340,775

313,016

PROVISIONS FOR LIABILITIES

8

6,000

7,465

NET ASSETS

334,775

305,551

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

333,775

304,551

334,775

305,551

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 20 October 2025 and were signed by:

Mr J D Hembrough - Director

1.	STATUTORY INFORMATION

Air Tech Group 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 represents all amounts received and receivable in respect of goods and services supplied by the company during the year excluding value added tax and trade discounts.

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

A financial instrument is a contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. Basic financial instruments are initially recognised at transaction price and then subsequently at amortised cost with the exception of equity investments that are initially measured at fair value (being the transaction price excluding any transaction costs) with subsequent measurements at fair value, with changes recognised in profit and loss.

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 taxation

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.

Consolidation

The company and its subsidiary comprise a small group and have elected not to prepare group financial statements.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

401,041

48,726

449,767

DEPRECIATION

At 1 April 2024

381,151

33,309

414,460

Charge for year

3,978

3,855

7,833

At 31 March 2025

385,129

37,164

422,293

NET BOOK VALUE

At 31 March 2025

15,912

11,562

27,474

At 31 March 2024

19,890

15,417

35,307

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

1,000

NET BOOK VALUE

At 31 March 2025

1,000

At 31 March 2024

1,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

330,102

286,150

Other debtors

-

96

330,102

286,246

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation tax

10,827

10,721

Social security and other taxes

981

11,253

Other creditors

1,750

1,750

Directors' current accounts

95,249

249

108,807

23,973

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

6,000

7,465

Deferred

tax

£

Balance at 1 April 2024

7,465

Credit to Income Statement during year

(1,465

)

Balance at 31 March 2025

6,000

The provision for deferred taxation is made up of accelerated capital allowances.