Cyberair Limited
Registered number: | 06590488
Balance Sheet
at 31 May 2026
Notes |  |  | 2026 |  |  | 2025
£ | £
Current assets
Cash at bank and in hand |  |  | 2 |  |  | 2
Net current assets |  |  |  | 2 |  |  | 2
Net assets |  |  |  | 2 |  |  | 2
Capital and reserves
Called up share capital |  |  |  | 2 |  |  | 2
Shareholder's funds |  |  |  | 2 |  |  | 2
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Francis William Oakes
Director
The financial statements were approved by the board of directors on 5 August 2026

Cyberair Limited
Notes to the Financial statements
for the year ended 31 May 2026
1 | Accounting policies
| Basis of preparation
| These financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 – The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' ('FRS 102'), and with the Companies Act 2006. The financial statements have been prepared on the historical cost basis and are presented in Sterling (£).
| Debtors
| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| Creditors
| Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| Taxation
| Current tax is recognised for the amount of income tax payable in respect of the taxable profit for the current or past reporting periods using the tax rates and laws that that have been enacted or substantively enacted by the reporting date. Deferred tax is calculated using the tax rates and laws that that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference and is recognised in respect of all timing differences at the reporting date, except as otherwise indicated. Deferred tax assets are only recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. If and when all conditions for retaining tax allowances for the cost of a fixed asset have been met, the deferred tax is reversed.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
| Employee benefits
| Short-term employee benefits and contributions to defined contribution pension plans are recognised as an expense in the period in which they are incurred. The company operates stakeholder defined contribution pension schemes for the benefit of the employees and directors. The assets of the pension schemes are administered by an independent pensions provider.
2 | Employees | 2026 |  | 2025
Number | Number
| Average number of persons employed by the company | - |  | -
3 | Other information
| Cyberair Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 2 Gretton Close
| Peterborough
| Cambridgeshire
| PE2 7WD

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