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Registered number: 15257171
Augmentaero Ltd
Unaudited Financial Statements
For the Period 1 December 2024 to 31 December 2025
Genio Accountants
33a Portsmouth Road
Southampton
Hampshire
SO19 9BA
Augmentaero Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Augmentaero Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 15257171

| 31 December 2025 | 30 November 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 8,551 |  | 9,062
|  |  | 8,551 |  | 9,062
CURRENT ASSETS
Debtors | 5 | - |  | 160,251 |
Cash at bank and in hand |  | 82 |  | 32,442 |
|  | 82 |  | 192,693 |
Creditors: Amounts Falling Due Within One Year | 6 | (62,791 ) |  | (19,045 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (62,709 ) |  | 173,648
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (54,158 ) |  | 182,710
NET (LIABILITIES)/ASSETS |  |  | (54,158 ) |  | 182,710
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Share premium account |  |  | 361,991 |  | 274,996
Profit and Loss Account |  |  | (416,150 ) |  | (92,287 )
SHAREHOLDERS' FUNDS |  |  | (54,158) |  | 182,710

Page 1
Page 2
Augmentaero Ltd
Balance Sheet (continued)
As At 31 December 2025
For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Ms E Harding Director
10th March 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Augmentaero Ltd
Notes to the Financial Statements
For the Period 1 December 2024 to 31 December 2025
Notes to the Financial Statements
1. General Information
Augmentaero Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15257171 . The registered office is Figflex Offices, Frobisher House, Nelson Gate, Southampton, SO15 1GX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment | 25% reducing balance

2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 5 (2024: 4)
5 4
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 December 2024 | 12,082
Additions | 2,665
As at 31 December 2025 | 14,747
Depreciation
As at 1 December 2024 | 3,020
Provided during the period | 3,176
As at 31 December 2025 | 6,196

...CONTINUED
Page 3
Page 4
Augmentaero Ltd
Notes to the Financial Statements (continued)
For the Period 1 December 2024 to 31 December 2025

Net Book Value
As at 31 December 2025 | 8,551
As at 1 December 2024 | 9,062

5. Debtors

| 31 December 2025 |  | 30 November 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Grant reclaim due | - |  | 145,868
VAT | - |  | 14,383
| - |  | 160,251

6. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 30 November 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,509 |  | 189
Other loans | 10,000 |  | -
Amounts owed to participating interests | 36,419 |  | -
Other creditors | 1,727 |  | 2,351
Taxation and social security | 13,136 |  | 16,505
| 62,791 |  | 19,045

7. Share Capital

| 31 December 2025 |  | 30 November 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 4