Company registration number 02300363 (England and Wales)
Airtech UK Limited
Unaudited Financial Statements
For the year ended 31 December 2025
Airtech UK Limited
Company information
Directors
Mr P D Webster
Mr L P Sweeting
Company number
02300363
Registered office
Unit 3a
Pole Position
London Road, Bassets Pole
Sutton Coldfield
West Midlands
United Kingdom
B75 5SA
Accountants
DJH Halesowen Limited
Church Court
Stourbridge Road
Halesowen
West Midlands
B63 3TT
Airtech UK Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 6
Airtech UK Limited
Statement Of Financial Position
As at 31 December 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
93,766
128,381
Current assets
Stocks
11,000
11,000
Debtors
4
226,235
497,672
Cash at bank and in hand
205,947
98,166
443,182
606,838
Creditors: amounts falling due within one year
5
(301,563)
(532,067)
Net current assets
141,619
74,771
Total assets less current liabilities
235,385
203,152
Creditors: amounts falling due after more than one year
6
(4,878)
(41,958)
Provisions for liabilities
(19,985)
(28,420)
Net assets
210,522
132,774
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
210,422
132,674
Total equity
210,522
132,774
Airtech UK Limited
Statement Of Financial Position (continued)
As at 31 December 2025
31 December 2025
- 2 -

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 8 June 2026 and are signed on its behalf by:
Mr P D Webster
Director
Company registration number 02300363 (England and Wales)
Airtech UK Limited
Notes to the financial statements
For the year ended 31 December 2025
- 3 -
1
Accounting policies
Company information

Airtech UK Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 3a, Pole Position, London Road, Bassets Pole, Sutton Coldfield, West Midlands, United Kingdom, B75 5SA.

1.1
Basis of preparation

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
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

1.3
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:

Leasehold land and buildings
Over tern of the lease
Plant and equipment
10% reducing balance
Fixtures and fittings
20% reducing balance
Motor vehicles
25% reducing balance

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.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Airtech UK Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
- 4 -
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.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
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.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Airtech UK Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
- 5 -
1.9
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

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

2025
2024
Number
Number
Total
11
10
3
Tangible fixed assets
Leasehold land and buildings
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 January 2025
13,480
20,040
46,811
277,955
358,286
Additions
-
0
751
3,852
-
0
4,603
Disposals
-
0
-
0
-
0
(23,416)
(23,416)
At 31 December 2025
13,480
20,791
50,663
254,539
339,473
Depreciation and impairment
At 1 January 2025
13,480
14,039
42,164
160,222
229,905
Depreciation charged in the year
-
0
673
1,700
26,966
29,339
Eliminated in respect of disposals
-
0
-
0
-
0
(13,537)
(13,537)
At 31 December 2025
13,480
14,712
43,864
173,651
245,707
Carrying amount
At 31 December 2025
-
0
6,079
6,799
80,888
93,766
At 31 December 2024
-
0
6,001
4,647
117,733
128,381
Airtech UK Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
- 6 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
203,507
473,149
Other debtors
22,728
24,523
226,235
497,672
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
5,000
10,000
Trade creditors
126,260
402,198
Corporation tax
90,754
39,534
Other taxation and social security
28,052
19,946
Other creditors
51,497
60,389
301,563
532,067
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
5,000
Other creditors
4,878
36,958
4,878
41,958
7
Secured debts

The following secured debts are included within creditors:

- Bank loans £ 5,000

- Hire purchase contracts £36,958

8
Related party transactions

At 31 December 2025 the company owed the directors £348 (2024: £791).

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