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REGISTERED NUMBER: 06550607 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Airtube Technologies Limited

Airtube Technologies Limited (Registered number: 06550607)

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Airtube Technologies Limited

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | G Siddle

| A Vitai

| REGISTERED OFFICE: | Unit 5 Hartlebury Trading Estate

| Hartlebury

| Kidderminster

| Worcestershire

| DY10 4JB

| REGISTERED NUMBER: | 06550607 (England and Wales)

| ACCOUNTANTS: | Harris & Co

| Chartered Accountants

| 2 Pavilion Court

| 600 Pavilion Drive

| Northampton

| NN4 7SL

Airtube Technologies Limited (Registered number: 06550607)

Balance Sheet

30 September 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 36,990 |  | 69,576 |  |

Tangible assets | 5 | 26,939 |  | 46,874 |  |

Investments | 6 | 100 |  | 100 |  |

64,029 |  | 116,550 |  |

CURRENT ASSETS

Stocks | 327,050 |  | 237,226 |  |

Debtors | 7 | 1,236,891 |  | 1,196,343 |  |

Cash at bank and in hand | 213,918 |  | 246,862 |  |

1,777,859 |  | 1,680,431 |  |

CREDITORS

Amounts falling due within one year | 8 | 533,647 |  | 589,818 |  |

NET CURRENT ASSETS | 1,244,212 |  | 1,090,613 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,308,241 |  | 1,207,163 |  |

CREDITORS

Amounts falling due after more than one year | 9 | 116,677 |  | 180,419 |  |

NET ASSETS | 1,191,564 |  | 1,026,744 |  |

CAPITAL AND RESERVES

Called up share capital | 135,000 |  | 135,000 |  |

Share premium | 65,000 |  | 65,000 |  |

Retained earnings | 991,564 |  | 826,744 |  |

SHAREHOLDERS' FUNDS | 1,191,564 |  | 1,026,744 |  |

Airtube Technologies Limited (Registered number: 06550607)

Balance Sheet - continued

30 September 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 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 Board of Directors and authorised for issue on 11 May 2026 and were signed on its behalf by:

G Siddle - Director

Airtube Technologies Limited (Registered number: 06550607)

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Airtube Technologies 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 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.

| Turnover

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

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Development costs are being amortised evenly over their estimated useful life of five years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery etc | - | 25% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Stocks

| Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| 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.

| Research and development

| Expenditure on research is written off in the year in which it is incurred. Expenditure on development is capitalised if it meets the required conditions of FRS 102 (Section 1A). Development expenditure that does not meet these conditions is written off in the year in which it is incurred.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Airtube Technologies Limited (Registered number: 06550607)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| 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 22 (2024 - 22 ) .

4. | INTANGIBLE FIXED ASSETS

| Development

| costs

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 487,162 |  |

| AMORTISATION

| At 1 October 2024 | 417,586 |  |

| Amortisation for year | 32,586 |  |

| At 30 September 2025 | 450,172 |  |

| NET BOOK VALUE

| At 30 September 2025 | 36,990 |  |

| At 30 September 2024 | 69,576 |  |

5. | TANGIBLE FIXED ASSETS

| Short |  | Plant and |  | Motor |

| leasehold |  | machinery |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 October 2024 | 12,230 |  | 221,850 |  | 60,721 |  | 294,801 |  |

| Additions | - |  | 1,664 |  | - |  | 1,664 |  |

| At 30 September 2025 | 12,230 |  | 223,514 |  | 60,721 |  | 296,465 |  |

| DEPRECIATION

| At 1 October 2024 | 12,230 |  | 193,770 |  | 41,927 |  | 247,927 |  |

| Charge for year | - |  | 11,735 |  | 9,864 |  | 21,599 |  |

| At 30 September 2025 | 12,230 |  | 205,505 |  | 51,791 |  | 269,526 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  | 18,009 |  | 8,930 |  | 26,939 |  |

| At 30 September 2024 | - |  | 28,080 |  | 18,794 |  | 46,874 |  |

Airtube Technologies Limited (Registered number: 06550607)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

5. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 30,617 |  |

| DEPRECIATION

| At 1 October 2024

| and 30 September 2025 | 30,617 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  |

| At 30 September 2024 | - |  |

6. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 100 |  |

| NET BOOK VALUE

| At 30 September 2025 | 100 |  |

| At 30 September 2024 | 100 |  |

| The investment is in ATT Manufacturing Ltd which is a company incorporated in the UK. The company owns 100% of the shares. It is a dormant company.

7. | DEBTORS

2025 | 2024 |

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 814,546 |  | 838,337 |  |

| Amounts recoverable on contract | 16,136 |  | 9,781 |  |

| Other debtors | 339,134 |  | 131,150 |  |

1,169,816 |  | 979,268 |  |

| Amounts falling due after more than one year:

| Other debtors | 67,075 |  | 217,075 |  |

| Aggregate amounts | 1,236,891 |  | 1,196,343 |  |

Airtube Technologies Limited (Registered number: 06550607)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 57,143 |  | 115,707 |  |

| Other loans | - |  | 4,791 |  |

| Close invoice finance account | 11,475 |  | (59,372 | ) |

| Hire purchase contracts | 6,898 |  | 6,898 |  |

| Trade creditors | 126,255 |  | 179,054 |  |

| Amounts owed to group undertakings | 100 |  | 100 |  |

| Tax | 50,475 |  | - |  |

| Social security and other taxes | 6,789 |  | 20,426 |  |

| VAT | 1,838 |  | 60,530 |  |

| Other creditors | 200,969 |  | 183,541 |  |

| Company Pensions Control | 3,337 |  | 2,681 |  |

| Directors' loan accounts | 72,708 |  | 72,708 |  |

| Accrued expenses | (4,340 | ) | 2,754 |  |

533,647 |  | 589,818 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans - 2-5 years | 42,857 |  | 100,000 |  |

| Other loans - 1-2 years | 66,666 |  | 66,666 |  |

| Hire purchase contracts | 7,154 |  | 13,753 |  |

116,677 |  | 180,419 |  |