REGISTERED NUMBER: NI650605 (Northern Ireland)

OUTER SPACE PODS LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

D G McAleer

REGISTERED OFFICE:

13 Garden Road

Sion Mills

STRABANE

Co. Tyrone

BT82 9NR

REGISTERED NUMBER:

NI650605 (Northern Ireland)

ACCOUNTANTS:

McAleer Jackson Ltd

Chartered Accountants

Church House

24 Dublin Road

OMAGH

Co. Tyrone

BT78 1HE

BANKERS:

Danske Bank

6 Shipquay Place

LONDONDERRY

Co. Londonderry

BT48 6DF

SOLICITORS:

Hampson Harvey

47 Clarendon Street

Londonderry

Co. Londonderry

BT48 7ER

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 Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company for the year ended 31 January 2026 which comprise the Income Statement, Balance Sheet and the related notes from the accounting records and information and explanations you have given to us.

This report is made to the company's director, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company's director that we have done so, and state those matters that we have agreed to state to him in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's director, for our work or for this report.

We have carried out this engagement in accordance with guidance issued by the Institute of Chartered Accountants in Ireland and have complied with the ethical guidance laid down by the Institute relating to members undertaking the compilation of financial statements.

You have acknowledged on the Balance Sheet as at 31 January 2026 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. 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 financial statements.

McAleer Jackson Ltd

Chartered Accountants

Church House

24 Dublin Road

OMAGH

Co. Tyrone

BT78 1HE

23 September 2026

FIXED ASSETS

Tangible assets

4

4,177

2,198

CURRENT ASSETS

Stocks

7,000

8,370

Debtors

5

90

3,190

Cash at bank

14,544

3,664

21,634

15,224

CREDITORS

Amounts falling due within one year

6

5,499

4,296

NET CURRENT ASSETS

16,135

10,928

TOTAL ASSETS LESS CURRENT LIABILITIES

20,312

13,126

CREDITORS

Amounts falling due after more than one year

7

48,281

45,312

NET LIABILITIES

(27,969

)

(32,186

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(27,970

)

(32,187

)

SHAREHOLDERS' FUNDS

(27,969

)

(32,186

)

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

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

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 September 2026 and were signed by:

D G McAleer - Director

1.	STATUTORY INFORMATION

Outer Space Pods Ltd is a private company, limited by shares , registered in Northern Ireland. 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.

The financial statements are prepared in sterling which is the functional currency of the Company.

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

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provisions for impairment.

Depreciation is provided at the following annual rates in order to write off each asset over its

estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant & machinery - 20% straight line

Motor vehicles - 20% straight line

Stocks

Stocks are valued at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transactional price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant &

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 February 2025

20,519

-

20,519

Additions

1,605

3,000

4,605

At 31 January 2026

22,124

3,000

25,124

DEPRECIATION

At 1 February 2025

18,321

-

18,321

Charge for year

2,026

600

2,626

At 31 January 2026

20,347

600

20,947

NET BOOK VALUE

At 31 January 2026

1,777

2,400

4,177

At 31 January 2025

2,198

-

2,198

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

90

3,190

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

1,586

3,113

Trade creditors

1,556

397

Taxation and social security

174

655

Other creditors

2,183

131

5,499

4,296

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

1,586

Other creditors

48,281

43,726

48,281

45,312

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Directors loan

48,281

43,726

Repayable by instalments

Bank loans

-

1,586

8.	RELATED PARTY DISCLOSURES

At the year end the company had a loan amounting to £48,281 from a member of key management personnel. (£43,726 at 31.01.2025)

There is no repayment date for this loan and interest is not currently being charged.

The loan is presented within creditors: amount falling due after more than one year.