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REGISTERED NUMBER: 06304468 (England and Wales)

Report of the Director and

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Promarair Limited

Promarair Limited (Registered number: 06304468)

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

Company Information | 1 |

Report of the Director | 2 |

Income Statement | 3 |

Balance Sheet | 4 |

Notes to the Financial Statements | 5 |

Promarair Limited

Company Information

for the Year Ended 31 July 2025

| DIRECTOR: | N Botha

| REGISTERED OFFICE: | Ground Floor, 123 Pall Mall

| London

| SW1Y 5EA

| REGISTERED NUMBER: | 06304468 (England and Wales)

| ACCOUNTANTS: | Hawksford UK Services Limited

| 123 Pall Mall

| St. James's

| London

| SW1Y 5EA

Promarair Limited (Registered number: 06304468)

Report of the Director

for the Year Ended 31 July 2025

The director presents his report with the financial statements of the company for the year ended 31 July 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of a service company.

DIRECTOR

N Botha held office during the whole of the period from 1 August 2024 to the date of this report.

DIRECTOR'S RESPONSIBILITIES STATEMENT

The director is responsible for preparing the Report of the Director and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

N Botha - Director

11 March 2026

Promarair Limited (Registered number: 06304468)

Income Statement

for the Year Ended 31 July 2025

| 31.7.25 |  | 31.7.24

| Notes | £ | £ |

TURNOVER | 821,524 |  | 792,831 |  |

Cost of sales | (806,897 | ) | (774,175 | ) |

GROSS PROFIT | 14,627 |  | 18,656 |  |

Administrative expenses | (15,390 | ) | (18,666 | ) |

(763 | ) | (10 | ) |

Other operating income | - |  | 10 |  |

OPERATING LOSS and |

LOSS BEFORE TAXATION | (763 | ) | - |  |

Tax on loss | - |  | 71 |  |

(LOSS)/PROFIT FOR THE FINANCIAL YEAR | (763 | ) | 71 |  |

Promarair Limited (Registered number: 06304468)

Balance Sheet

31 July 2025

| 31.7.25 |  | 31.7.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 459 |  | 1,222 |  |

CURRENT ASSETS

Cash at bank | 1,035,575 |  | 382,406 |  |

CREDITORS

Amounts falling due within one year | 6 | (1,034,707 | ) | (381,538 | ) |

NET CURRENT ASSETS | 868 |  | 868 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,327 |  | 2,090 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 1,326 |  | 2,089 |  |

SHAREHOLDERS' FUNDS | 1,327 |  | 2,090 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 11 March 2026 and were signed by:

N Botha - Director

Promarair Limited (Registered number: 06304468)

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| Promarair 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Promarair Limited transitioned from previously extant UK GAAP to FRS102 as at 1 August 2015. However due to such transition there has been no effect in the reported financial position and financial performance of the company.

| The financial statements have been prepared in £ sterling as this is considered by the director to be the company's functional currency.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates.

| 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 etc | - | 33% on cost and 25% 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

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

4. | OPERATING LOSS

| The operating loss is stated after charging:

| 31.7.25 |  | 31.7.24

£ | £ |

| Depreciation - owned assets | 763 |  | 763 |  |

Promarair Limited (Registered number: 06304468)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 2,939 |  |

| DEPRECIATION

| At 1 August 2024 | 1,717 |  |

| Charge for year | 763 |  |

| At 31 July 2025 | 2,480 |  |

| NET BOOK VALUE

| At 31 July 2025 | 459 |  |

| At 31 July 2024 | 1,222 |  |

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans and overdrafts | 1,503 |  | 2,540 |  |

| Trade creditors | 5,019 |  | - |  |

| Taxation and social security | (71 | ) | (71 | ) |

| Other creditors | 1,028,256 |  | 379,069 |  |

1,034,707 |  | 381,538 |  |

7. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is N. Botha .