Company registration number 16094090 (England and Wales)
AIG TEXTILES LIMITED (FORMERLY AETHER INNOVATIONS GROUP LTD)
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
AIG TEXTILES LIMITED (FORMERLY AETHER INNOVATIONS GROUP LTD)
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 6
The following pages do not form part of the statutory financial statements
AIG TEXTILES LIMITED (FORMERLY AETHER INNOVATIONS GROUP LTD)
BALANCE SHEET
AS AT 30 NOVEMBER 2025
30 November 2025
- 1 -
2025
Notes
£
£
Fixed assets
Intangible assets
4
3,650,000
Tangible assets
5
467,772
4,117,772
Current assets
Debtors
6
1
Creditors: amounts falling due within one year
7
(900)
Net current liabilities
(899)
Net assets
4,116,873
Capital and reserves
Called up share capital
8
1
Revaluation reserve
4,117,772
Profit and loss reserves
(900)
Total equity
4,116,873

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved and signed by the director and authorised for issue on 19 August 2026
Mr C W Lambert
Director
Company registration number 16094090 (England and Wales)
AIG TEXTILES LIMITED (FORMERLY AETHER INNOVATIONS GROUP LTD)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 2 -
1
Accounting policies
Company information

AIG Textiles Limited (formerly Aether Innovations Group Ltd) is a private company limited by shares incorporated in England and Wales. The registered office is Flat 2 Silvertrees, 14 Landscape Road, Warlingham, CR6 9JB.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost or valuation and are subsequently measured at valuation less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the valuation of assets less their residual values over their useful lives on the following bases:

Intellectual property
Not amortised
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Assets under construction
Not depreciated

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

AIG TEXTILES LIMITED (FORMERLY AETHER INNOVATIONS GROUP LTD)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

AIG TEXTILES LIMITED (FORMERLY AETHER INNOVATIONS GROUP LTD)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 4 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
Number
Total
1
4
Intangible fixed assets
Intellectual property
£
Cost or valuation
At 21 November 2024
-
0
Additions
3,650,000
At 30 November 2025
3,650,000
Amortisation and impairment
At 21 November 2024 and 30 November 2025
-
0
Carrying amount
At 30 November 2025
3,650,000
2025
£
Cost
3,650,000
Accumulated amortisation
-
Carrying value
3,650,000
AIG TEXTILES LIMITED (FORMERLY AETHER INNOVATIONS GROUP LTD)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
4
Intangible fixed assets
(Continued)
- 5 -

Intellectual property will be amortised from the date th at the company starts producing revenue.

The assets are stated at valuation as estimated by the director based on his knowledge of the underlying assets.

5
Tangible fixed assets
Assets under construction
£
Cost or valuation
At 21 November 2024
-
0
Additions
467,772
At 30 November 2025
467,772
Depreciation and impairment
At 21 November 2024 and 30 November 2025
-
0
Carrying amount
At 30 November 2025
467,772

Assets under construction will be depreciated from the date that they are first brought into use.

The assets are stated at valuation as estimated by the director based on his knowledge of the underlying assets.

6
Debtors
2025
Amounts falling due within one year:
£
Unpaid share capital
1
7
Creditors: amounts falling due within one year
2025
£
Accruals and deferred income
900
8
Called up share capital
2025
2025
Ordinary share capital
Number
£
Issued and not fully paid
100 Ordinary shares of 0.1p each
1
1

During the period the shares noted above were issued at par.

AIG TEXTILES LIMITED (FORMERLY AETHER INNOVATIONS GROUP LTD)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 6 -
9
Controlling party

The company is controlled by Mr C W Lambert.

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