Airpos Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: NI072757

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		4,558		6,078

			4,558		6,078
CURRENT ASSETS
Debtors	6	2,124		1,203
Cash at bank and in hand		23,668		9,204

		25,792		10,407
Creditors: Amounts Falling Due Within One Year	7	(78,365 )		(60,550 )

NET CURRENT ASSETS (LIABILITIES)			(52,573 )		(50,143 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(48,015 )		(44,065 )

Creditors: Amounts Falling Due After More Than One Year	8		(77,594 )		(74,553 )

NET LIABILITIES			(125,609 )		(118,618 )

CAPITAL AND RESERVES
Called up share capital	9		703		703
Share premium account			3,415,346		3,415,346
Income Statement			(3,541,658 )		(3,534,667 )

SHAREHOLDERS' FUNDS			(125,609)		(118,618)

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Airpos Limited

Statement of Financial Position (continued)

As At 31 December 2025

For the year 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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement.

On behalf of the board

Mr Martin Neill

Director

21 April 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Airpos Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI072757 . The registered office is Oh Yeah Music Centre, 15-21 Gordon Street, Belfast, BT1 2LG.

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. Going Concern Disclosure

The directors have prepared the financial statements on a going concern basis, which assumes that the company will continue in operational existence for the foreseeable future.

In making this assessment, the directors have considered the company’s financial position, cash flow forecasts, and available financing facilities for a period of at least 12 months from the date of approval of these financial statements. The forecasts take into account reasonably possible changes in trading performance, including sensitivities around revenue levels and cost assumptions.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are product development. It is amortised to the income statement over its estimated economic life of 10 years.

2.5. 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

2.6. Financial Instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102.

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

Basic financial assets, including trade and other debtors and cash and bank balances, are initially recognised at transaction price and subsequently measured at amortised cost, being transaction price less any amounts settled and any impairment losses.

Trade debtors are assessed for impairment at the end of each reporting period and an allowance is recognised where there is objective evidence of impairment.

Basic financial liabilities, including trade and other creditors and the company credit card, are initially recognised at transaction price and subsequently measured at amortised cost.

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Airpos Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.7. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 6)

4. Intangible Assets

	Other
	£
Cost
As at 1 January 2025	359,149

As at 31 December 2025	359,149

Amortisation
As at 1 January 2025	359,149

As at 31 December 2025	359,149

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	-

Intangible assets consists of product development costs capitalised in line with applicable accounting standards.

5. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 January 2025	33,608

As at 31 December 2025	33,608

Depreciation
As at 1 January 2025	27,530
Provided during the period	1,520

As at 31 December 2025	29,050

Net Book Value
As at 31 December 2025	4,558

As at 1 January 2025	6,078

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Airpos Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	2,124	1,203

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	12,050	21,690
Bank loans and overdrafts	6,067	11,816
Other creditors	24,891	21,702
Taxation and social security	35,357	5,342

	78,365	60,550

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	17,594	14,553
Other loans	60,000	60,000

	77,594	74,553

Other loans above are loans from existing investors. This loan is repayable on demand. Interest is accruing at 5% per annum.

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	703	703

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