ENDZONE.IO LIMITED


Director	O'KANE, Barry


Registered Address	Clyde Offices, 2nd Floor
	48 West George Street
	Glasgow
	G2 1BP


Registered Number	SC492581 (Scotland)

Statement of Financial Position
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		1,693		3,101
			1,693		3,101
Current assets
Debtors		20,902		17,910
Cash at bank and on hand		191,839		154,345
		212,741		172,255
Creditors amounts falling due within one year	4	(18,797)		(10,621)
Net current assets (liabilities)			193,944		161,634
Total assets less current liabilities			195,637		164,735
Creditors amounts falling due after one year	5		(18,982)		(24,538)
Net assets			176,655		140,197
Capital and reserves
Profit and loss account			176,655		140,197
Shareholders' funds			176,655		140,197

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 22 June 2026, and are signed on its behalf by:

O'KANE, Barry
Director
Registered Company No. SC492581

ENDZONE.IO LIMITED

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		3

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 January 25	751	16,690	17,441
Additions	-	1,103	1,103
At 31 December 25	751	17,793	18,544
Depreciation and impairment
At 01 January 25	751	13,589	14,340
Charge for year	-	2,511	2,511
At 31 December 25	751	16,100	16,851
Net book value
At 31 December 25	-	1,693	1,693
At 31 December 24	-	3,101	3,101

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	213	272
Bank borrowings and overdrafts	5,556	5,556
Taxation and social security	12,112	3,912
Accrued liabilities and deferred income	916	881
Total	18,797	10,621

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	18,982	24,538
Total	18,982	24,538