Registration number: 16203616

Airohealth Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 5

Airohealth Ltd

Company Information

Directors

Julia Prenter Hasib Ahmed

Registered office

406 Stratford Road Solihull United Kingdom B90 4AQ

Accountants

Richard Clements & Co Chartered Certified AccountantsOmagh Business Complex Gortrush Industrial Estate Omagh Co. Tyrone BT78 5LU

Airohealth Ltd

(Registration number: 16203616)
Balance Sheet as at 31 January 2026

	Note	2026 £
Fixed assets
Intangible assets	4	45,822
Current assets
Cash at bank and in hand		428
Creditors: Amounts falling due within one year	5	(25,866)
Net current liabilities		(25,438)
Net assets		20,384
Capital and reserves
Called up share capital	6	100
Retained earnings		20,284
Shareholders' funds		20,384

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

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 16 October 2026 and signed on its behalf by:
 

......................................... Julia Prenter Director

......................................... Hasib Ahmed Director

Airohealth Ltd

Notes to the Unaudited Financial Statements for the Period from 23 January 2025 to 31 January 2026

1	General information

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

The address of its registered office is:
406 Stratford Road
Solihull
B90 4AQ
United Kingdom

These financial statements were authorised for issue by the Board on 16 October 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 sale of goods and provision of 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;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Airohealth Ltd

Notes to the Unaudited Financial Statements for the Period from 23 January 2025 to 31 January 2026

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, 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 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 initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 0.

Airohealth Ltd

Notes to the Unaudited Financial Statements for the Period from 23 January 2025 to 31 January 2026

4	Intangible assets

	Internally generated software development costs  £	Total £
Cost or valuation
Additions acquired separately	45,822	45,822
At 31 January 2026	45,822	45,822
Amortisation
Carrying amount
At 31 January 2026	45,822	45,822

5

Creditors

Creditors: amounts falling due within one year

	2026 £
Due within one year
Accruals and deferred income	780
Other creditors	25,086
	25,866

6	Share capital

Allotted, called up and fully paid shares

	2026
	No.	£
Ordinary shares of £1 each	100	100

7	Related party transactions

Other transactions with directors

As at the balance sheet date the company owed the directors £25,085.