2024-11-01 2025-10-31 false No description of principal activity Capium Accounts Production 1.1 09176850 2024-11-01 2025-10-31 09176850 bus:FullAccounts 2024-11-01 2025-10-31 09176850 bus:FRS102 2024-11-01 2025-10-31 09176850 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 09176850 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 09176850 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 09176850 2024-11-01 2025-10-31 09176850 2025-10-31 09176850 bus:RegisteredOffice 2024-11-01 2025-10-31 09176850 core:WithinOneYear 2025-10-31 09176850 core:AfterOneYear 2025-10-31 09176850 1 2024-11-01 2025-10-31 09176850 bus:Director1 2024-11-01 2025-10-31 09176850 bus:Director1 2025-10-31 09176850 bus:Director1 2023-11-01 2024-10-31 09176850 2023-11-01 09176850 bus:LeadAgentIfApplicable 2024-11-01 2025-10-31 09176850 2023-11-01 2024-10-31 09176850 2024-10-31 09176850 core:WithinOneYear 2024-10-31 09176850 core:AfterOneYear 2024-10-31 09176850 bus:EntityAccountantsOrAuditors 2023-11-01 2024-10-31 09176850 core:MotorCars 2024-11-01 2025-10-31 09176850 core:MotorCars 2025-10-31 09176850 core:MotorCars 2024-10-31 09176850 core:FurnitureFittings 2024-11-01 2025-10-31 09176850 core:FurnitureFittings 2025-10-31 09176850 core:FurnitureFittings 2024-10-31 09176850 core:ComputerEquipment 2024-11-01 2025-10-31 09176850 core:ComputerEquipment 2025-10-31 09176850 core:ComputerEquipment 2024-10-31 09176850 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-10-31 09176850 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-10-31 09176850 core:CostValuation core:Non-currentFinancialInstruments 2025-10-31 09176850 core:CostValuation core:Non-currentFinancialInstruments 2024-10-31 09176850 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-10-31 09176850 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-10-31 09176850 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-10-31 09176850 core:Non-currentFinancialInstruments 2025-10-31 09176850 core:Non-currentFinancialInstruments 2024-10-31 09176850 core:ShareCapital 2025-10-31 09176850 core:ShareCapital 2024-10-31 09176850 core:RetainedEarningsAccumulatedLosses 2025-10-31 09176850 core:RetainedEarningsAccumulatedLosses 2024-10-31 09176850 dpl:Item1 2024-11-01 09176850 dpl:Item1 2025-10-31 09176850 dpl:Item1 2023-11-01 09176850 dpl:Item1 2024-10-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 09176850
England and Wales

 

 

 

AIRTECH OPTIMISE LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 November 2024

End date: 31 October 2025

Airtech Optimise Limited
Contents Page
For the year ended 31 October 2025
Director MI Jackson
Registered Number 09176850
Registered Office Elliott House, Elliott Road
Selly Oak
Birmingham
B29 6LS
Accountants Matthew J Elmes & Co
11 Swan Street
Alcester
Warwickshire
B49 5DP
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 31 October 2025
Director
The director who served the company throughout the year was as follows:
MI Jackson
Statement of director's responsibilities
The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.


----------------------------------
MI Jackson
Director

Date approved: 19 May 2026
2
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Airtech Optimise Limited for the year ended 31 October 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Airtech Optimise Limited for the year ended 31 October 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of Airtech Optimise Limited , as a body, in accordance with the terms of our engagement letter dated 19 May 2026. Our work has been undertaken solely to prepare for your approval the accounts of Airtech Optimise Limited and state those matters that we have agreed to state to the Board of Directors of Airtech Optimise Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Airtech Optimise Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Airtech Optimise Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Airtech Optimise Limited . You consider that Airtech Optimise Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Airtech Optimise Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 October 2025.



....................................................
Matthew J Elmes & Co
11 Swan Street
Alcester
Warwickshire
B49 5DP
19 May 2026
3
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Tangible fixed assets 3 38,261    67,373 
38,261    67,373 
Current assets      
Stocks 4 80,000    80,000 
Debtors 5 359,891    78,762 
Cash at bank and in hand 293,947    453,718 
733,838    612,480 
Creditors: amount falling due within one year 6 (361,366)   (180,814)
Net current assets 372,472    431,666 
 
Total assets less current liabilities 410,733    499,039 
Creditors: amount falling due after more than one year 7 (15,435)   (17,539)
Provisions for liabilities 8 (4,286)   (8,826)
Net assets 391,012    472,674 
 

Capital and reserves 		     
Called up share capital 100    100 
Profit and loss account 390,912    472,574 
Shareholders' funds 391,012    472,674 
 


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

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 19 May 2026 and were signed by:


-------------------------------
MI Jackson
Director
4
General Information
Airtech Optimise Limited is a private company, limited by shares, registered in England and Wales, registration number 09176850, registration address Elliott House, Elliott Road, Selly Oak, Birmingham, B29 6LS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 25% Straight Line
Fixtures and Fittings 15% Straight Line
Computer Equipment 25% Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 10 (2024 : 10).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 November 2024 146,164    12,122    13,385    171,671 
Additions -    1,503    -    1,503 
Disposals (34,740)   -    -    (34,740)
At 31 October 2025 111,424    13,625    13,385    138,434 
Depreciation
At 01 November 2024 88,021    4,975    11,302    104,298 
Charge for year 23,073    1,566    804    25,443 
On disposals (29,568)   -    -    (29,568)
At 31 October 2025 81,526    6,541    12,106    100,173 
Net book values
Closing balance as at 31 October 2025 29,898    7,084    1,279    38,261 
Opening balance as at 01 November 2024 58,143    7,147    2,083    67,373 


4.

Stocks

2025
£		   2024
£
Stocks 80,000    80,000 
80,000    80,000 

5.

Debtors: amounts falling due within one year

2025
£		   2024
£
Trade Debtors 326,227    71,387 
Prepayments & Accrued Income 21,971    1,542 
Other Debtors 11,693    5,833 
359,891    78,762 

6.

Creditors: amount falling due within one year

2025
£		   2024
£
Trade Creditors 291,586    69,244 
Corporation Tax 0    19,421 
PAYE & Social Security 11,309    8,827 
Other Creditors 0    2,157 
Hire Purchase Creditor (short-term) 23,256    36,279 
VAT 35,215    44,886 
361,366    180,814 

7.

Creditors: amount falling due after more than one year

2025
£		   2024
£
Hire Purchase Creditor (long-term) 15,435    17,539 
15,435    17,539 

8.

Provisions for liabilities

2025
£		   2024
£
Deferred Tax 4,286    8,826 
4,286    8,826 

9.

Finance Lease and Hire Purchase Charges

The company had the following future minimum lease payments due under hire purchase rentals for the following periods:

Falling due   2025
£		   2024
£
within one year 23,256  36,279 
between one and five years 15,435  17,539 
38,691  53,818 
10.

Operating Lease Rentals

The company had the following future minimum lease payments due under operating lease rentals for the following periods:

Falling due   2025
£		   2024
£
within one year 11,234  20,374 
between one and five years 3,877  15,111 
15,111  35,485 
11.

Related Party Transactions

The company was under the control of MI Jackson throughout the current and previous year, by virtue of his majority (60%) shareholding.

During the year, the company sold and purchased services amounting to £4,184 (2024: £16,515) and £141,395 (2024: £8,394) respectively, to and from AirTech Controls Limited. AirTech Controls Limited is a related company by virtue of MJ Beer being a common shareholder of both companies. As at the year end, the amount due to AirTech Controls Limited in net trade creditors was £140,306 (2024: net trade debtor of £2,372).


During the year, the company sold services amounting to £nil (2024: £nil) to AirTech Commissioning Limited. AirTech Commissioning Limited is a related company by virtue of MJ Beer and AGF Dyson being common shareholders of both companies.


Dividends totaling £30,000 have been paid during the year (2024: £40,000) to MI Jackson, director and shareholder of AirTech Optimise Limited.
12.

Pension Contributions

The Company operates a defined contribution pension scheme for its employees. The assets of the scheme are held separately from those of the Company, in an independently administered fund.
5