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REGISTERED NUMBER: 07733432 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 SEPTEMBER 2024 TO 31 DECEMBER 2025

FOR

PAQM AERO LTD

| PAQM AERO LTD (REGISTERED NUMBER: 07733432) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 SEPTEMBER 2024 TO 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| PAQM AERO LTD |

COMPANY INFORMATION

FOR THE PERIOD 1 SEPTEMBER 2024 TO 31 DECEMBER 2025

| DIRECTOR: | A Gaitens

| REGISTERED OFFICE: | C/O Thompson Taraz Rand

| Suite 20, New Cambridge House

| Bassingbourn Road

| Litlington

| Cambridgeshire

| SG8 0SS

| BUSINESS ADDRESS: | 26 Giffords Way

| Over

| Cambridgeshire

| CB24 5UB

| REGISTERED NUMBER: | 07733432 (England and Wales)

| ACCOUNTANTS: | Thompson Taraz Rand Ltd

| Chartered Accountants

| 10 Jesus Lane

| Cambridge

| Cambridgeshire

| CB5 8BA

| PAQM AERO LTD (REGISTERED NUMBER: 07733432) |

BALANCE SHEET

31 DECEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 5 | - |  | 1,687 |  |

CURRENT ASSETS

Debtors | 6 | 1,341 |  | 1,279 |  |

Cash and cash equivalents | 420,957 |  | 486,799 |  |

422,298 |  | 488,078 |  |

CREDITORS

Amounts falling due within one year | 7 | (70,467 | ) | (77,964 | ) |

NET CURRENT ASSETS | 351,831 |  | 410,114 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 351,831 |  | 411,801 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 2 |  | 2 |  |

Retained earnings | 351,829 |  | 411,799 |  |

SHAREHOLDERS' FUNDS | 351,831 |  | 411,801 |  |

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 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.

| PAQM AERO LTD (REGISTERED NUMBER: 07733432) |

BALANCE SHEET - continued

31 DECEMBER 2025

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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 February 2026 and were signed by:

A Gaitens - Director

| PAQM AERO LTD (REGISTERED NUMBER: 07733432) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 SEPTEMBER 2024 TO 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| PAQM Aero 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| The directors resolved on 31 December 2025 to cease trading and to place the Company into orderly wind-down with a view to closure. Accordingly, the directors consider that the Company is no longer a going concern.

| These financial statements have therefore been prepared on a basis other than that of a going concern. Assets are stated at amounts expected to be realised in settlement, and liabilities include provisions for costs expected to arise as a result of the decision to cease trading.

| Turnover

| Turnover represents net invoiced sales of consultancy services, exclusive of value added tax.

| 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 | - | 33.33% on cost

| Computer equipment | - | 25% on reducing balance

| Financial instruments

| Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was NIL (2024 - 1 ).

| PAQM AERO LTD (REGISTERED NUMBER: 07733432) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 SEPTEMBER 2024 TO 31 DECEMBER 2025

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 September 2024 | 4,717 |  |

| Disposals | (4,717 | ) |

| At 31 December 2025 | - |  |

| DEPRECIATION

| At 1 September 2024 | 3,030 |  |

| Charge for period | 224 |  |

| Eliminated on disposal | (3,254 | ) |

| At 31 December 2025 | - |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 August 2024 | 1,687 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 1,341 |  | 1,279 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Taxation and social security | 15,667 |  | 15,143 |  |

| Other creditors | 54,800 |  | 62,821 |  |

70,467 |  | 77,964 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 1 | Ordinary | £1 | 1 |  | 1 |  |

| 1 | Ordinary A | £1 | 1 |  | 1 |  |

2 |  | 2 |  |

| PAQM AERO LTD (REGISTERED NUMBER: 07733432) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 SEPTEMBER 2024 TO 31 DECEMBER 2025

9. | RELATED PARTY DISCLOSURES

| At the balance sheet date the company owed the director £54,801 (2024: £60,854) the amount bears no interest, is repayable on demand and included within creditors due in less than one year.