IRIS Accounts Production v25.3.0.601 SC557853 director 1.4.24 31.3.25 31.3.25 0 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC557853 2024-03-31 SC557853 2025-03-31 SC557853 2024-04-01 2025-03-31 SC557853 2023-03-31 SC557853 2023-04-01 2024-03-31 SC557853 2024-03-31 SC557853 ns15:Scotland 2024-04-01 2025-03-31 SC557853 ns14:PoundSterling 2024-04-01 2025-03-31 SC557853 ns10:Director1 2024-04-01 2025-03-31 SC557853 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC557853 ns10:SmallEntities 2024-04-01 2025-03-31 SC557853 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC557853 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 SC557853 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC557853 ns10:FullAccounts 2024-04-01 2025-03-31 SC557853 1 2024-04-01 2025-03-31 SC557853 ns10:EntityNoLongerTradingButTradedInPast 2024-04-01 2025-03-31 SC557853 ns10:RegisteredOffice 2024-04-01 2025-03-31 SC557853 ns5:CurrentFinancialInstruments 2025-03-31 SC557853 ns5:CurrentFinancialInstruments 2024-03-31 SC557853 ns5:Non-currentFinancialInstruments 2025-03-31 SC557853 ns5:Non-currentFinancialInstruments 2024-03-31 SC557853 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 SC557853 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 SC557853 ns5:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 SC557853 ns5:IntangibleAssetsOtherThanGoodwill 2024-03-31 SC557853 ns5:IntangibleAssetsOtherThanGoodwill 2025-03-31 SC557853 ns5:IntangibleAssetsOtherThanGoodwill 2024-03-31 SC557853 ns10:Director1 1 2024-03-31 SC557853 ns10:Director1 1 2023-03-31 SC557853 ns10:Director1 1 2024-04-01 2025-03-31 SC557853 ns10:Director1 1 2023-04-01 2024-03-31 SC557853 ns10:Director1 1 2025-03-31 SC557853 ns10:Director1 1 2024-03-31

REGISTERED NUMBER: SC557853 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Aerial Vision Limited

Aerial Vision Limited (Registered number: SC557853)

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Aerial Vision Limited

Company Information

for the Year Ended 31 March 2025

| DIRECTOR: | J Vega-Lozano

| REGISTERED OFFICE: | 15 St Leonard Street

| Lanark

| Lanarkshire

| ML11 7AB

| REGISTERED NUMBER: | SC557853 (Scotland)

| ACCOUNTANTS: | ICW Accountancy Ltd

| 15 St Leonard Street

| Lanark

| Lanarkshire

| ML11 7AB

Aerial Vision Limited (Registered number: SC557853)

Balance Sheet

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 72,084 |  | 72,084 |  |

CURRENT ASSETS

Cash at bank | 306 |  | 631 |  |

CREDITORS

Amounts falling due within one year | 5 | 144 |  | 120 |  |

NET CURRENT ASSETS | 162 |  | 511 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 72,246 |  | 72,595 |  |

CREDITORS

Amounts falling due after more than one year | 6 | 89,930 |  | 92,430 |  |

NET LIABILITIES | (17,684 | ) | (19,835 | ) |

RESERVES

Retained earnings | (17,684 | ) | (19,835 | ) |

(17,684 | ) | (19,835 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 22 October 2025 and were signed by:

J Vega-Lozano - Director

Aerial Vision Limited (Registered number: SC557853)

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Aerial Vision Limited is a private company, limited by shares , registered in Scotland. 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.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Cryptoassets are being amortised evenly over their estimated useful life of nil years.

| 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.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Cryptoassets

| The company invested in Cryptoassets. The assets are shown on the Balance Sheet at cost as Intangible Assets. The cost model has been applied as the valuing of the assets can be very volatile and the Directors have concluded that the revaluation of the assets could lead to presenting an unfair value to the users of the accounts.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - 1 ).

Aerial Vision Limited (Registered number: SC557853)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 72,084 |  |

| NET BOOK VALUE

| At 31 March 2025 | 72,084 |  |

| At 31 March 2024 | 72,084 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Other creditors | 144 |  | 120 |  |

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Other creditors | 89,930 |  | 92,430 |  |

7. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

| 31.3.25 |  | 31.3.24

£ | £ |

| J Vega-Lozano

| Balance outstanding at start of year | (92,429 | ) | (92,429 | ) |

| Amounts advanced | 2,500 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (89,929 | ) | (92,429 | ) |

| There are no set repayment terms and no interest accrued on the loan extended by the Director.