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REGISTERED NUMBER: 16274607 (England and Wales)

Unaudited Financial Statements

for the Period 25 February 2025 to 31 March 2026

for

Smart Air Solutions Ltd

| Smart Air Solutions Ltd (Registered number: 16274607) |

Contents of the Financial Statements

for the Period 25 February 2025 to 31 March 2026

Page |

| Company Information | 1 |

| Chartered Accountants' Report | 2 |

| Statement of Financial Position | 3 |

| Notes to the Financial Statements | 5 |

| Smart Air Solutions Ltd |

Company Information

for the Period 25 February 2025 to 31 March 2026

| DIRECTOR: | R T Newby

| REGISTERED OFFICE: | 71-75 Shelton Street

| London

| WC2H 9JQ

| REGISTERED NUMBER: | 16274607 (England and Wales)

| ACCOUNTANTS: | Thickbroom Coventry Limited

| Chartered Accountants

| 147a High Street

| Waltham Cross

| Hertfordshire

| EN8 7AP

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

Smart Air Solutions Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Director's Report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Smart Air Solutions Ltd for the period ended 31 March 2026 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position 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 (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Smart Air Solutions Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Smart Air Solutions Ltd and state those matters that we have agreed to state to the director of Smart Air Solutions Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Smart Air Solutions Ltd and its director for our work or for this report.

It is your duty to ensure that Smart Air Solutions Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Smart Air Solutions Ltd. You consider that Smart Air Solutions Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Smart Air Solutions Ltd. 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 financial statements.

Thickbroom Coventry Limited

Chartered Accountants

147a High Street

Waltham Cross

Hertfordshire

EN8 7AP

11 June 2026

| Smart Air Solutions Ltd (Registered number: 16274607) |

Statement of Financial Position

31 March 2026

| Notes | £ |

| FIXED ASSETS

| Tangible assets | 4 | 1,027 |  |

| CURRENT ASSETS

| Debtors | 5 | 23,717 |  |

| Cash at bank | 28,658 |  |

52,375 |  |

| CREDITORS

| Amounts falling due within one year | 6 | (52,437 | ) |

| NET CURRENT LIABILITIES | (62 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 965 |  |

| CAPITAL AND RESERVES

| Called up share capital | 7 | 1 |  |

| Retained earnings | 964 |  |

| SHAREHOLDERS' FUNDS | 965 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 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.

| Smart Air Solutions Ltd (Registered number: 16274607) |

Statement of Financial Position - continued

31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 June 2026 and were signed by:

R T Newby - Director

| Smart Air Solutions Ltd (Registered number: 16274607) |

Notes to the Financial Statements

for the Period 25 February 2025 to 31 March 2026

1. | STATUTORY INFORMATION

| Smart Air Solutions 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.

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.

| Tangible fixed assets

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

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 1 .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

£ |

| COST

| Additions | 1,083 |  |

| At 31 March 2026 | 1,083 |  |

| DEPRECIATION

| Charge for period | 56 |  |

| At 31 March 2026 | 56 |  |

| NET BOOK VALUE

| At 31 March 2026 | 1,027 |  |

| Smart Air Solutions Ltd (Registered number: 16274607) |

Notes to the Financial Statements - continued

for the Period 25 February 2025 to 31 March 2026

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

£ |

| Trade debtors | 18,652 |  |

| Other debtors | 5,065 |  |

23,717 |  |

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

£ |

| Trade creditors | 274 |  |

| Taxation and social security | 664 |  |

| Other creditors | 51,499 |  |

52,437 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal

| value: | £ |

| 1 | Ordinary | £1 | 1 |  |

| 1 Ordinary share of £1 was allotted and fully paid for cash at par during the period.