REGISTERED NUMBER: 06550607 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Airtube Technologies Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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

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

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.

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

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

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