Company registration number 11581017 (England and Wales)
AIRE INTELLIGENT TECHNOLOGIES LIMITED
(FORMERLY DAENA GLOBAL LIMITED)
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
AIRE INTELLIGENT TECHNOLOGIES LIMITED (FORMERLY DAENA GLOBAL LIMITED)
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
AIRE INTELLIGENT TECHNOLOGIES LIMITED (FORMERLY DAENA GLOBAL LIMITED)
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
2,706
9,203
Tangible assets
4
1,002
3,344
3,708
12,547
Current assets
Debtors
5
196,671
101,167
Cash at bank and in hand
1,172
71,230
197,843
172,397
Creditors: amounts falling due within one year
6
(157,045)
(128,015)
Net current assets
40,798
44,382
Total assets less current liabilities
44,506
56,929
Provisions for liabilities
(668)
(2,906)
Net assets
43,838
54,023
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
43,738
53,923
Total equity
43,838
54,023
AIRE INTELLIGENT TECHNOLOGIES LIMITED (FORMERLY DAENA GLOBAL LIMITED)
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 9 March 2026 and are signed on its behalf by:
Mr J Milner
Director
Company registration number 11581017 (England and Wales)
AIRE INTELLIGENT TECHNOLOGIES LIMITED (FORMERLY DAENA GLOBAL LIMITED)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Aire Intelligent Technologies Limited (Formerly Daena Global Limited) is a private company limited by shares incorporated in England and Wales. The registered office is The Fold, 28 Dock Street, Leeds, England, LS10 1JF.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 400 of the Companies Act 2006 not to prepare consolidated accounts. The financial statements present information about the company as an individual entity and not about its group.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.3
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Software
33% straight line
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computer Equipment
25% straight line
AIRE INTELLIGENT TECHNOLOGIES LIMITED (FORMERLY DAENA GLOBAL LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include deposits held at call with banks and other short-term liquid investments with original maturities of three months or less.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors, cash and bank balances, loans to fellow group undertakings are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

AIRE INTELLIGENT TECHNOLOGIES LIMITED (FORMERLY DAENA GLOBAL LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
12
7
AIRE INTELLIGENT TECHNOLOGIES LIMITED (FORMERLY DAENA GLOBAL LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
3
Intangible fixed assets
Software
£
Cost
At 1 January 2025 and 31 December 2025
19,490
Amortisation and impairment
At 1 January 2025
10,287
Amortisation charged for the year
6,497
At 31 December 2025
16,784
Carrying amount
At 31 December 2025
2,706
At 31 December 2024
9,203
4
Tangible fixed assets
Computer Equipment
£
Cost
At 1 January 2025 and 31 December 2025
22,787
Depreciation and impairment
At 1 January 2025
19,443
Depreciation charged in the year
2,342
At 31 December 2025
21,785
Carrying amount
At 31 December 2025
1,002
At 31 December 2024
3,344
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
2,529
10,036
Amounts owed by group undertakings
194,019
90,881
Other debtors
123
250
196,671
101,167
AIRE INTELLIGENT TECHNOLOGIES LIMITED (FORMERLY DAENA GLOBAL LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
13,231
21,507
Amounts owed to group undertakings
-
0
25,726
Taxation and social security
114,105
41,460
Other creditors
29,709
39,322
157,045
128,015
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
A Ordinary Shares of £1 each
75
75
75
75
B Ordinary Shares of £1 each
5
5
5
5
C Ordinary Shares of £1 each
20
20
20
20
100
100
100
100

The company has three classes of ordinary shares which rank equally for voting and distribution.

8
Related party transactions

Included in debtors is an interc o mpany balance due from a business wholly owned by the parent company, amounting to £250,970 (2024: £90,881). Included in creditors is an intercompany balance owed to the same company amounting to £57,952 (2024: £25,726). The net balance this company owes to Aire Intelligent Technologies Limited amounts to £194,018 (2024: £65,155).

During the year Aire Intelligent Technologies Ltd made sales to an entity which is wholly owned by the parent company of £623,346 (2024: £272,264).

During the year Aire Intelligent Technologies Ltd made purchases from an entity which is wholly owned by the parent company of £18,050 (2024: £55,570).

9
Parent company

The ultimate controlling party of Aire Intelligent Technologies Limited (formerly Daena Global Limited) is Aire Global Group Limited and its registered office is The Fold, 28 Dock Street, Leeds, England, LS10 1JF.

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