SC218022 false Design and sale of kite wings 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/2024-12-31 http://www.companieshouse.gov.uk/cd:CompanySecretary1 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2024-12-31 http://www.companieshouse.gov.uk/cd:Director1 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/pt:SharePremium 2024-12-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2025-12-31 http://www.companieshouse.gov.uk/cd:Director2 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/pt:CapitalRedemptionReserve 2024-12-31 http://www.companieshouse.gov.uk/pt:SharePremium 2025-12-31 http://www.companieshouse.gov.uk/pt:ToolsEquipment 2024-12-31 http://www.companieshouse.gov.uk/pt:CapitalRedemptionReserve 2025-12-31 http://www.companieshouse.gov.uk/pt:MotorCars 2024-12-31 http://www.companieshouse.gov.uk/pt:ToolsEquipment 2025-12-31 http://www.companieshouse.gov.uk/cd:RegisteredOffice 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/pt:MotorCars 2025-12-31 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2025-12-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2024-12-31 http://www.companieshouse.gov.uk/2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/2024-12-31 http://www.companieshouse.gov.uk/cd:FRS102 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/2025-12-31 http://www.companieshouse.gov.uk/cd:FullAccounts 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: SC218022
Ozone Kites Ltd
ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025

Ozone Kites Ltd

ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
DIRECTORS
M J D Cavanagh
M Taggart
SECRETARY
M J D Cavanagh
REGISTERED OFFICE
16 Barnes Green
Livingston
West Lothian
EH54 8PP
COMPANY DETAILS
Private company limited by shares registered in SC - Scotland, registered number SC218022
ACCOUNTANTS
Hodgson and Company
16 Barnes Green
Livingston
West Lothian
EH54 8PP

Ozone Kites Ltd

ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
CONTENTS |  |
|  | Page
Balance Sheet |  | 3
Notes To The Accounts |  | 4

Ozone Kites Ltd

BALANCE SHEET AT 31 December 2025
|  |  |  |  |  | 2025 |  |  |  | 2024
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Tangible assets |  | 3 |  |  |  | 436 |  |  |  | 581
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Debtors |  | 4 |  | 264,387 |  |  |  | 84,210 |  |
Cash at bank and in hand |  |  |  | 238,993 |  |  |  | 69,451 |  |
|  |  |  | 503,380 |  |  |  | 153,661 |  |
CREDITORS: Amounts falling due within one year |  | 5 |  | 224,157 |  |  |  | 117,496 |  |
NET CURRENT ASSETS |  |  |  |  |  | 279,223 |  |  |  | 36,165
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 279,659 |  |  |  | 36,746
PROVISIONS FOR LIABILITIES AND CHARGES |  |  |  |  |  | 260 |  |  |  | 260
NET ASSETS |  |  |  |  |  | 279,399 |  |  |  | 36,486
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  |  | 63 |  |  |  | 63
Share premium account |  |  |  |  |  | 16,994 |  |  |  | 16,994
Capital redemption reserve |  | 6 |  |  |  | 18 |  |  |  | 18
Other reserves |  | 6 |  |  |  | 15,074 |  |  |  | 12,981
Profit and loss account |  |  |  |  |  | 247,250 |  |  |  | 6,430
SHAREHOLDERS' FUNDS |  |  |  |  |  | 279,399 |  |  |  | 36,486
For the year ending 31 December 2025 the company was entitled to exemption 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 25 June 2026 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
M J D Cavanagh |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

Ozone Kites Ltd

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting FRS 1021 a
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

1b. Depreciation |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Motor Cars |  | reducing balance 25%

1c. Research And Development
Expenditure on research and development is written off in the year in which it is incurred.

1d. Foreign Currencies
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 rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating result.

2. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 2 |  | 2

Ozone Kites Ltd

3. TANGIBLE FIXED ASSETS |  |  |  |  |  |
|  | Equipment |  | Motor Cars |  | Total
|  | £ |  | £ |  | £
Cost |  |  |  |  |  |
At 1 January 2025 |  | 5,927 |  | 6,768 |  | 12,695
At 31 December 2025 |  | 5,927 |  | 6,768 |  | 12,695
Depreciation |  |  |  |  |  |
At 1 January 2025 |  | 5,927 |  | 6,187 |  | 12,114
For the year |  | - |  | 145 |  | 145
At 31 December 2025 |  | 5,927 |  | 6,332 |  | 12,259
Net Book Amounts |  |  |  |  |  |
At 31 December 2025 |  | - |  | 436 |  | 436
At 31 December 2024 |  | - |  | 581 |  | 581

4. DEBTORS |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amounts falling due within one year |  |  |  |  |  |
Trade debtors |  |  |  | 237,611 |  | 59,527
Corporation tax recoverable |  |  |  | 11,702 |  | 11,702
Other debtors |  |  |  | 15,074 |  | 12,981
|  |  |  | 264,387 |  | 84,210

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
UK corporation tax |  |  |  | 4,638 |  | 23
VAT |  |  |  | 29,487 |  | 55
Loans |  |  |  | 1,110 |  | 1,110
Trade creditors |  |  |  | 31,801 |  | 38,098
Other creditors |  |  |  | 15,074 |  | 12,981
Accruals |  |  |  | 142,047 |  | 65,229
|  |  |  | 224,157 |  | 117,496

Ozone Kites Ltd

6. OTHER RESERVES |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Capital redemption reserve |  |  |  | 18 |  | 18
Non-distributable reserves |  |  |  | 15,074 |  | 12,981
|  |  |  | 15,092 |  | 12,999