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REGISTERED NUMBER: 11944888 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 10 AUGUST 2025

FOR

OZERO RECORDS LTD

OZERO RECORDS LTD (REGISTERED NUMBER: 11944888)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 10 AUGUST 2025

Page |

Statement of Financial Position | 1 |

Notes to the Financial Statements | 3 |

OZERO RECORDS LTD (REGISTERED NUMBER: 11944888)

STATEMENT OF FINANCIAL POSITION

10 AUGUST 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 4,270 |  | 4,507 |  |

CURRENT ASSETS

Debtors | 5 | 149,205 |  | 145,984 |  |

Cash at bank | 5,720 |  | 556 |  |

154,925 |  | 146,540 |  |

CREDITORS

Amounts falling due within one year | 6 | 143,738 |  | 133,065 |  |

NET CURRENT ASSETS | 11,187 |  | 13,475 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 15,457 |  | 17,982 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (4,074 | ) | (6,745 | ) |

PROVISIONS FOR LIABILITIES | (811 | ) | - |  |

NET ASSETS | 10,572 |  | 11,237 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 1 |  | 1 |  |

Retained earnings | 10,571 |  | 11,236 |  |

SHAREHOLDERS' FUNDS | 10,572 |  | 11,237 |  |

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 10 August 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 10 August 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.

OZERO RECORDS LTD (REGISTERED NUMBER: 11944888)

STATEMENT OF FINANCIAL POSITION - continued

10 AUGUST 2025

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 December 2025 and were signed by:

O G Zeffman - Director

OZERO RECORDS LTD (REGISTERED NUMBER: 11944888)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 10 AUGUST 2025

1. | STATUTORY INFORMATION

| Ozero Records Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 11944888

| Registered office: | CMS LLP Cannon Place

| 78 Cannon Street

| London

| EC4N 6AF

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| 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

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

OZERO RECORDS LTD (REGISTERED NUMBER: 11944888)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 10 AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| Going concern

| The financial statements have been prepared on the going concern basis which the Directors believe to be appropriate. The company continues with the support of its directors and shareholders. The Directors are fully aware of their responsibilities and will not allow any of the creditors to suffer as a result of their decision to allow the company to continue under the circumstances.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 11 August 2024 | 400 |  | 7,464 |  | 7,864 |  |

| Additions | - |  | 448 |  | 448 |  |

| At 10 August 2025 | 400 |  | 7,912 |  | 8,312 |  |

| DEPRECIATION

| At 11 August 2024 | 61 |  | 3,296 |  | 3,357 |  |

| Charge for year | 60 |  | 625 |  | 685 |  |

| At 10 August 2025 | 121 |  | 3,921 |  | 4,042 |  |

| NET BOOK VALUE

| At 10 August 2025 | 279 |  | 3,991 |  | 4,270 |  |

| At 10 August 2024 | 339 |  | 4,168 |  | 4,507 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 80,260 |  | 65,614 |  |

| Amounts owed by connected undertakings | 721 |  | 721 |  |

| Other debtors | 68,224 |  | 79,649 |  |

149,205 |  | 145,984 |  |

OZERO RECORDS LTD (REGISTERED NUMBER: 11944888)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 10 AUGUST 2025

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts (see note 8) | 2,746 |  | 2,746 |  |

| Trade creditors | 118,916 |  | 125,019 |  |

| Taxation and social security | 19,876 |  | - |  |

| Other creditors | 2,200 |  | 5,300 |  |

143,738 |  | 133,065 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans (see note 8) | 4,074 |  | 6,745 |  |

8. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | 2,746 |  | 2,746 |  |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | 4,074 |  | 6,745 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 1 | Ordinary | o1 | 1 |  | 1 |  |

OZERO RECORDS LTD (REGISTERED NUMBER: 11944888)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 10 AUGUST 2025

10. | RELATED PARTY DISCLOSURES

| The Company's related parties, the nature of the relationship and the extent of the transactions with them are summarised below:

|  | 2025 |  | 2024 |  |

|  | £ |  | £ |  |

| Amounts owed by/(to) O G Zeffman (Director) |  | 35,354 |  | 35,354 |  |

| Amounts owed by/(to) Connected undertakings - Ozero Tech Ltd Limited |  | 721 |  | 721 |  |

| Connected Undertakings:

| A company having the same or predominantly the same shareholders and or Board of Directors but which neither is a parent, subsidiary, fellow subsidiary nor associated company.