Air Distribution Group Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 10051882

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		313		519
Tangible Assets	5		1,949		1,538

			2,262		2,057
CURRENT ASSETS
Stocks		37,500		35,000
Debtors		217		2,173
Cash at bank and in hand		18,166		15,673

		55,883		52,846
Creditors: Amounts Falling Due Within One Year		(68,552 )		(62,630 )

NET CURRENT ASSETS (LIABILITIES)			(12,669 )		(9,784 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(10,407 )		(7,727 )

Creditors: Amounts Falling Due After More Than One Year			(19,504 )		(25,222 )

NET LIABILITIES			(29,911 )		(32,949 )

CAPITAL AND RESERVES
Called up share capital	6		104		104
Profit and Loss Account			(30,015 )		(33,053 )

SHAREHOLDERS' FUNDS			(29,911)		(32,949)

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Air Distribution Group Ltd

Balance Sheet (continued)

As At 31 March 2026

For the 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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Robert Wong

Director

13/07/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Air Distribution Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10051882 . The registered office is Unit A3, Windmill Park Hayes Road, Sully, Penarth, CF64 5SG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets relate to copyrights of NFT images. It is amortised to profit and loss account over its estimated economic life of 5 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	25% on reducing balance
Computer Equipment	25% on reducing balance

2.5. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 2)

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Air Distribution Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2025	1,032

As at 31 March 2026	1,032

Amortisation
As at 1 April 2025	513
Provided during the period	206

As at 31 March 2026	719

Net Book Value
As at 31 March 2026	313

As at 1 April 2025	519

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	2,248	4,986	7,234
Additions	-	849	849

As at 31 March 2026	2,248	5,835	8,083

Depreciation
As at 1 April 2025	1,797	3,899	5,696
Provided during the period	113	325	438

As at 31 March 2026	1,910	4,224	6,134

Net Book Value
As at 31 March 2026	338	1,611	1,949

As at 1 April 2025	451	1,087	1,538

6. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	104	104

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