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REGISTERED NUMBER: 10641335 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Aircury Ltd

Aircury Ltd (Registered number: 10641335)

Contents of the Financial Statements

for the Year Ended 28 February 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Aircury Ltd

Company Information

for the Year Ended 28 February 2026

| DIRECTOR: | J Diaz Angulo

| REGISTERED OFFICE: | Lytchett House 13 Freeland Park

| Wareham Road

| Poole

| Dorset

| BH16 6FA

| REGISTERED NUMBER: | 10641335 (England and Wales)

| ACCOUNTANTS: | We`ll Mind Your Own Business LTD

| 39 Long Acre

| London

| WC2E 9LG

Aircury Ltd (Registered number: 10641335)

Balance Sheet

28 February 2026

| 28.2.26 | 28.2.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,171 |  | 2,737 |  |

Investments | 5 | 568,630 |  | 414,640 |  |

570,801 |  | 417,377 |  |

CURRENT ASSETS

Debtors | 6 | 1,367,414 |  | 1,537,918 |  |

Cash in hand | 130,104 |  | 62,956 |  |

1,497,518 |  | 1,600,874 |  |

CREDITORS

Amounts falling due within one year | 7 | 450,636 |  | 708,396 |  |

NET CURRENT ASSETS | 1,046,882 |  | 892,478 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,617,683 |  | 1,309,855 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | 1,616,683 |  | 1,308,855 |  |

1,617,683 |  | 1,309,855 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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.

Aircury Ltd (Registered number: 10641335)

Balance Sheet - continued

28 February 2026

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 2 April 2026 and were signed by:

J Diaz Angulo - Director

Aircury Ltd (Registered number: 10641335)

Notes to the Financial Statements

for the Year Ended 28 February 2026

1. | STATUTORY INFORMATION

| Aircury 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. | 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.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Revenue represents amounts receivable for domestic software development, information technology integration consultancy activities, data processing, hosting, and related project activities net of VAT and trade discounts during the period.

| Income for licenses is recognised on the invoice date and is not refundable to customers. Revenue in respect of projects in progress is recognised on the invoice date in the Income Statement.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Office equipment etc - 20% on cost

| Computer equipment etc - 33% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

Aircury Ltd (Registered number: 10641335)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

2. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2025 - 4 ) .

Aircury Ltd (Registered number: 10641335)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

4. | TANGIBLE FIXED ASSETS

| Office |  | Computer |

| Equipment |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 March 2025 | 3,366 |  | 12,431 |  | 15,797 |  |

| Additions | - |  | 877 |  | 877 |  |

| At 28 February 2026 | 3,366 |  | 13,308 |  | 16,674 |  |

| DEPRECIATION

| At 1 March 2025 | 3,347 |  | 9,713 |  | 13,060 |  |

| Charge for year | 19 |  | 1,424 |  | 1,443 |  |

| At 28 February 2026 | 3,366 |  | 11,137 |  | 14,503 |  |

| NET BOOK VALUE

| At 28 February 2026 | - |  | 2,171 |  | 2,171 |  |

| At 28 February 2025 | 19 |  | 2,718 |  | 2,737 |  |

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakin

£ |

| COST

| At 1 March 2025 | 414,640 |  |

| Additions | 153,990 |  |

| At 28 February 2026 | 568,630 |  |

| NET BOOK VALUE

| At 28 February 2026 | 568,630 |  |

| At 28 February 2025 | 414,640 |  |

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

| 28.2.26 |  | 28.2.25

£ | £ |

| Trade debtors | 100,365 |  | 331,761 |  |

| Other debtors | 987,970 |  | 873,401 |  |

| Prepayments and accrued income | 279,079 |  | 332,756 |  |

1,367,414 |  | 1,537,918 |  |

Aircury Ltd (Registered number: 10641335)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

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

| 28.2.26 |  | 28.2.25

£ | £ |

| Trade creditors | - |  | 224,005 |  |

| Tax | 103,743 |  | 188,709 |  |

| VAT | 152,558 |  | 44,509 |  |

| Directors' loan accounts | 1,261 |  | 949 |  |

| Accruals and deferred income | 193,074 |  | 250,224 |  |

450,636 |  | 708,396 |  |

8. | RELATED PARTY TRANSACTIONS

| During the year, the company made sales of £392,076 (2025: £204,026) to Carousel Learning Limited and £401,618 (2025: £238,970) to Smartgrade Limited. Both entities are related parties by virtue of common directorship.

| There were no outstanding balances with these related parties at the balance sheet date.

9. | ULTIMATE CONTROLLING PARTY

| Throughout the period, the company was under the control of J. Diaz by virtue of his 100% shareholding.