IRIS Accounts Production v26.1.0.640 NI601925 Board of Directors Board of Directors 1.7.24 30.6.25 30.6.25 false true false false true false Ordinary Share Capital 1.00000 "A" Ordinary Shares 1.00000 "B" Ordinary Shares 1.00000 "C" Ordinary Shares 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh NI601925 2024-06-30 NI601925 2025-06-30 NI601925 2024-07-01 2025-06-30 NI601925 2023-06-30 NI601925 2023-07-01 2024-06-30 NI601925 2024-06-30 NI601925 ns15:NorthernIreland 2024-07-01 2025-06-30 NI601925 ns14:PoundSterling 2024-07-01 2025-06-30 NI601925 ns10:Director1 2024-07-01 2025-06-30 NI601925 ns10:Director2 2024-07-01 2025-06-30 NI601925 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 NI601925 ns10:SmallEntities 2024-07-01 2025-06-30 NI601925 ns10:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 NI601925 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 NI601925 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 NI601925 ns10:AbridgedAccounts 2024-07-01 2025-06-30 NI601925 ns10:OrdinaryShareClass1 2024-07-01 2025-06-30 NI601925 ns10:OrdinaryShareClass2 2024-07-01 2025-06-30 NI601925 ns10:OrdinaryShareClass3 2024-07-01 2025-06-30 NI601925 ns10:OrdinaryShareClass4 2024-07-01 2025-06-30 NI601925 ns10:RegisteredOffice 2024-07-01 2025-06-30 NI601925 ns5:CurrentFinancialInstruments 2025-06-30 NI601925 ns5:CurrentFinancialInstruments 2024-06-30 NI601925 ns5:ShareCapital 2025-06-30 NI601925 ns5:ShareCapital 2024-06-30 NI601925 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 NI601925 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 NI601925 ns5:LandBuildings 2024-07-01 2025-06-30 NI601925 ns5:PlantMachinery 2024-07-01 2025-06-30 NI601925 ns10:OrdinaryShareClass1 2025-06-30 NI601925 ns10:OrdinaryShareClass2 2025-06-30 NI601925 ns10:OrdinaryShareClass3 2025-06-30 NI601925 ns10:OrdinaryShareClass4 2025-06-30

REGISTERED NUMBER: NI601925 (Northern Ireland)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 JUNE 2025 |

| FOR |

| OZAROO LTD |

OZAROO LTD (REGISTERED NUMBER: NI601925)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

| Page |

Company Information | 1 |

Abridged Balance Sheet | 2 |  | to |  | 3

Notes to the Financial Statements | 4 |  | to |  | 7

OZAROO LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTORS: | C J Martin

| C Martin

| REGISTERED OFFICE: | 17 Clarendon Road

| Belfast

| BT1 3BG

| REGISTERED NUMBER: | NI601925 (Northern Ireland)

| ACCOUNTANTS: | Baker Tilly Mooney Moore

| 17 Clarendon Road

| Belfast

| BT1 3BG

OZAROO LTD (REGISTERED NUMBER: NI601925)

ABRIDGED BALANCE SHEET

30 JUNE 2025

| 30.6.25 | 30.6.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 1,461,690 |  |

Investments | 5 | - |  | 4,122,408 |  |

- |  | 5,584,098 |  |

CURRENT ASSETS

Stocks | - |  | 95,951 |  |

Debtors | 413,428 |  | 433,210 |  |

Cash at bank | 2 |  | 25,847 |  |

413,430 |  | 555,008 |  |

CREDITORS

Amounts falling due within one year | 412,400 |  | 2,068,738 |  |

NET CURRENT ASSETS/(LIABILITIES) | 1,030 |  | (1,513,730 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,030 |  | 4,070,368 |  |

PROVISIONS FOR LIABILITIES | - |  | 17,458 |  |

NET ASSETS | 1,030 |  | 4,052,910 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 1,030 |  | 1,030 |  |

Retained earnings | - |  | 4,051,880 |  |

SHAREHOLDERS' FUNDS | 1,030 |  | 4,052,910 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

OZAROO LTD (REGISTERED NUMBER: NI601925)

ABRIDGED BALANCE SHEET - continued

30 JUNE 2025

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 June 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were authorised by the Board of Directors and authorised for issue on 1 June 2026 and were signed on its behalf by:

C J Martin - Director

C Martin - Director

OZAROO LTD (REGISTERED NUMBER: NI601925)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Ozaroo Ltd is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

| 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.

| Significant judgements and estimates

| In preparing these financial statements the directors have made the following judgements:

| Establish whether there are indicators of impairment of the company's tangible assets. Factors taken into consideration in reaching such a decision include the economic viability and expected future financial performance of the asset and the business in general.

| Consider the valuation of stock and the requirement for write down provisions. These considerations are undertaken regularly by the directors, and especially at the year end date. Factors taken into account include historical experience and knowledge of the sector. Stock identified as impaired will be written down in value in the relevant period.

| The directors also consider the depreciation rates on an annual basis to ensure there is sufficient evidence to support these and that the estimates remains reasonable.

| 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.

| Land and buildings | - | 2% on cost

| Plant and machinery etc | - | 33% on cost and 20% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

OZAROO LTD (REGISTERED NUMBER: NI601925)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| All financial instruments of the company are considered to meet the definition of basic financial instruments.

| - Short term debtors and creditors

| Debtors and creditors with no stated interest rate and are receivable or payable on demand are recognised at transaction price, and subject to annual impairment reviews. Any losses arising on impairment are recognised in the profit and loss account.

| - Cash and cash equivalents

| Cash and cash equivalents comprise cash at bank and in hand.

| - Loans and borrowings

| All loans and borrowings are initially recorded at the present value of cash payable to the lender in settlement of the liability discounted at the market interest rate. Subsequently loans and borrowings are stated at amortised cost using the effective interest rate method. The computation of amortised cost includes any issue costs, transaction costs and fees, and any discount or premium on settlement, and the effect of this is to amortise these amounts over the expected borrowing period. Loans with no stated interest rate and repayable within one period or on demand are not amortised. Loans and borrowings are classified as current liabilities unless the borrower has an unconditional right to defer settlement of the liability for at least 12 months after the financial period end date.

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 12 ) .

OZAROO LTD (REGISTERED NUMBER: NI601925)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 July 2024 | 1,967,593 |  |

| Disposals | (1,967,593 | ) |

| At 30 June 2025 | - |  |

| DEPRECIATION

| At 1 July 2024 | 505,903 |  |

| Charge for year | 41,139 |  |

| Eliminated on disposal | (547,042 | ) |

| At 30 June 2025 | - |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  |

| At 30 June 2024 | 1,461,690 |  |

5. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST

| At 1 July 2024 | 4,122,408 |  |

| Disposals | (4,122,408 | ) |

| At 30 June 2025 | - |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  |

| At 30 June 2024 | 4,122,408 |  |

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.6.25 |  | 30.6.24

| value: | £ | £ |

| 1,000 | Ordinary Share Capital | 1 | 1,000 |  | 1,000 |  |

| 10 | "A" Ordinary Shares | 1 | 10 |  | 10 |  |

| 10 | "B" Ordinary Shares | 1 | 10 |  | 10 |  |

| 10 | "C" Ordinary Shares | 1 | 10 |  | 10 |  |

1,030 |  | 1,030 |  |

OZAROO LTD (REGISTERED NUMBER: NI601925)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

6. | CALLED UP SHARE CAPITAL - continued

| Ordinary shares have full voting rights, entitle holders full rights to participate in dividends as voted and have full rights to participate in a distribution including on a winding up situation.

| "A" Ordinary shares, "B" Ordinary shares and "C" Ordinary shares do not rank pari passu as regards dividends. The directors have the authority to recommend different rates of dividend on different classes of shares, and to recommend that some class or classes of shares shall receive no dividend. "A", "B" and "C" shareholders do not have any voting rights or the rights to participate in a distribution including on a winding up situation.