REGISTERED NUMBER: 05726050 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

AIRDRUM LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M R T Walker

REGISTERED OFFICE:

3 Juziers Drive

East Hoathly

East Sussex

BN8 6AE

REGISTERED NUMBER:

05726050 (England and Wales)

ACCOUNTANTS:

Oreka Accounting Limited

3 Juziers Drive

East Hoathly

East Sussex

BN8 6AE

FIXED ASSETS

Tangible assets

4

4,086

5,495

CURRENT ASSETS

Debtors

5

15,000

5,055

Cash at bank

18,529

10,708

33,529

15,763

CREDITORS

Amounts falling due within one year

6

31,994

10,730

NET CURRENT ASSETS

1,535

5,033

TOTAL ASSETS LESS CURRENT LIABILITIES

5,621

10,528

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

5,521

10,428

SHAREHOLDERS' FUNDS

5,621

10,528

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 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 19 December 2025 and were signed by:

M R T Walker - Director

1.	STATUTORY INFORMATION

Airdrum 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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 July 2024

and 30 June 2025

8,765

16,235

700

25,700

DEPRECIATION

At 1 July 2024

5,485

14,068

652

20,205

Charge for year

820

542

47

1,409

At 30 June 2025

6,305

14,610

699

21,614

NET BOOK VALUE

At 30 June 2025

2,460

1,625

1

4,086

At 30 June 2024

3,280

2,167

48

5,495

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

15,000

5,055

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

7,623

5,036

VAT

4,298

4,713

Directors' current accounts

19,173

81

Accrued expenses

900

900

31,994

10,730

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

8.

RESERVES

Retained

earnings

£

At 1 July 2024

10,428

Profit for the year

31,093

Dividends

(36,000

)

At 30 June 2025

5,521

9.	RELATED PARTY DISCLOSURES

The company was under the control of M R T Walker who owned 100% of the share capital throughout the year.

At the balance sheet date M R T Walker was owed £19,173 (2023: £81) by the company. This balance is interest free and repayable on demand.