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Registration number: SC486708

AiroTech Limited
Filleted Annual Report and Unaudited Financial Statements
for the Year Ended 31 March 2026

AiroTech Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 8

AiroTech Limited

Company Information

Director | D A Cameron

Registered office | 5 Hamilton Place Perth PH1 1BB

Accountants | Mitchell Oswald Chartered Accountants 28 James Young Road Bathgate West Lothian EH48 2UP

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
AiroTech Limited
for the Year Ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of AiroTech Limited for the year ended 31 March 2026 as set out on pages 3 to 8 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 of Scotland, we are subject to its ethical and other professional requirements which are detailed at www.icas.com.

This report is made solely to the Board of Directors of AiroTech Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of AiroTech Limited and state those matters that we have agreed to state to the Board of Directors of AiroTech Limited, as a body, in this report in accordance with the requirements of The Institute of Chartered Accountants of Scotland as detailed at www.icas.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AiroTech Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that AiroTech 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 AiroTech Limited. You consider that AiroTech 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 AiroTech 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.

......................................
Mitchell Oswald Chartered Accountants
28 James Young Road
Bathgate
West Lothian
EH48 2UP

17 June 2026

AiroTech Limited

(Registration number: SC486708)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 24,837 | 18,692
Current assets |  |  |
Stocks | 5 | 3,600 | -
Debtors | 6 | 22,103 | 9,649
Cash at bank and in hand |  | 3,024 | 8,267
|  | 28,727 | 17,916
Creditors: Amounts falling due within one year | 9 | (24,176) | (13,973)
Net current assets |  | 4,551 | 3,943
Net assets |  | 29,388 | 22,635
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Retained earnings |  | 29,387 | 22,634
Shareholders' funds |  | 29,388 | 22,635

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 17 June 2026

......................................... D A Cameron Director |  |

AiroTech Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
5 Hamilton Place
Perth
PH1 1BB

These financial statements were authorised for issue by the director on 17 June 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of consultancy services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
services have been delivered to the customer; and
collectability of the related receivables is fairly assured.

AiroTech Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Tax

Tax is recognised in the profit or loss of the company, except where a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date and will result in an obligation to pay more, or a right to pay less or to receive more tax. Deferred tax assets related to the carry-forward of unused tax losses are recognised to the extent that the future taxable profit will be available against which the unused tax losses can be utilised.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Computer equipment | 33.33% on cost
Plant and machinery | 25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

AiroTech Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised at the transaction price.

Provisions

Provisions are set up only where it is possible that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Financial instruments

Classification
The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans to the company.
Recognition and measurement
Trade debtors and trade creditors are measured at the undiscounted amounts receivable from a customer or payable to a supplier, which is normally the invoice price. Directors' loans to the company which are repayable on demand are measured at the undiscounted amount of the cash expected to be paid.
Impairment
Trade debtors are assessed at the end of each reporting period for objective evidence of impairment. If such evidence is found, an impairment loss is recognised in profit and loss.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year was 0 (2025 - 0).

AiroTech Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4 | Tangible assets

| Furniture, fittings and equipment £ | Other tangible assets £ | Total £
Cost or valuation
At 1 April 2025 | 971 | 58,794 | 59,765
Additions | - | 11,100 | 11,100
Disposals | - | (399) | (399)
At 31 March 2026 | 971 | 69,495 | 70,466
Depreciation
At 1 April 2025 | 971 | 40,102 | 41,073
Charge for the year | - | 4,955 | 4,955
Eliminated on disposal | - | (399) | (399)
At 31 March 2026 | 971 | 44,658 | 45,629
Carrying amount
At 31 March 2026 | - | 24,837 | 24,837
At 31 March 2025 | - | 18,692 | 18,692

5 | Stocks

| 2026 £ | 2025 £
Other inventories | 3,600 | -

6 | Debtors

Current | 2026 £ | 2025 £
Trade debtors | 14,058 | 4,684
Other debtors | 8,045 | 4,965
| 22,103 | 9,649

AiroTech Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

7 | Loans and borrowings

Current loans and borrowings

| 2026 £ | 2025 £
Other borrowings | 25 | 22

8 | Related party transactions

Summary of transactions with other related parties

Teagan Developments Limited Included within creditors is an amount of £7,950 (2025: £3,725) which is due to Teagan Developments Limited. D A Cameron is a director in both companies.

9 | Creditors

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Loans and borrowings | 7 | 25 | 22
Taxation and social security |  | 11,181 | 6,241
Accruals and deferred income |  | 5,020 | 3,985
Other creditors |  | 7,950 | 3,725
|  | 24,176 | 13,973