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Company Registration No. 08096186 (England and Wales)
Eye Of The Wind Ltd Unaudited accounts for the year ended 31 December 2025
Eye Of The Wind Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Eye Of The Wind Ltd Company Information for the year ended 31 December 2025
Director
Ronald Hans Herkert
Company Number
08096186 (England and Wales)
Registered Office
1 Princeton Mews 167-169 London Road Kingston Upon Thames Surrey KT2 6PT United Kingdom
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Eye Of The Wind Ltd Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
690,842
709,657
Current assets
Cash at bank and in hand
3,270
733
Creditors: amounts falling due within one year
5
(3,318)
(1,075)
Net current liabilities
(48)
(342)
Total assets less current liabilities
690,794
709,315
Creditors: amounts falling due after more than one year
6
(335,079)
(362,352)
Provisions for liabilities
Deferred tax
7
(81,247)
(79,265)
Net assets
274,468
267,698
Capital and reserves
Called up share capital
1
1
Profit and loss account
274,467
267,697
Shareholders' funds
274,468
267,698
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 23 February 2026 and were signed on its behalf by
Ronald Hans Herkert Director Company Registration No. 08096186
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Eye Of The Wind Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Eye Of The Wind Ltd is a private company, limited by shares, registered in England and Wales, registration number 08096186. The registered office is 1 Princeton Mews, 167-169 London Road, Kingston Upon Thames, Surrey, KT2 6PT, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
2% on cost
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Eye Of The Wind Ltd Notes to the Accounts for the year ended 31 December 2025
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 January 2025
940,750
At 31 December 2025
940,750
Depreciation
At 1 January 2025
231,093
Charge for the year
18,815
At 31 December 2025
249,908
Net book value
At 31 December 2025
690,842
At 31 December 2024
709,657
5
Creditors: amounts falling due within one year
2025
2024
£
£
Accruals
3,318
1,075
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Amounts owed to group undertakings and other participating interests
335,079
362,352
Amounts owed to group undertakings represent loans. Certain prior year amounts have been reclassified to conform with the current year's presentation.
7
Deferred taxation
2025
2024
£
£
Accelerated capital allowances
81,247
79,265
2025
2024
£
£
Provision at start of year
79,265
72,930
Charged to the profit and loss account
1,507
4,815
Charged to other comprehensive income
475
1,520
Provision at end of year
81,247
79,265
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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