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Registered number: SC296392






Ozone Kitesurf Limited


ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025


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 SC296392



ACCOUNTANTS
Hodgson and Company
16 Barnes Green
Livingston
West Lothian
EH54 8PP


ACCOUNTS
FOR THEYEARENDED31 DECEMBER 2025



CONTENTS



		Page







Balance Sheet		3

Notes To The Accounts		4


BALANCE SHEET AT 31 December 2025

			2025		2024
	Notes		£		£

FIXED ASSETS
Tangible assets	3		7,828		11,477

CURRENT ASSETS
Stock		-		19,322
Debtors	5	548,961		247,971
Cash at bank and in hand		816,755		749,518
		1,365,716		1,016,811
CREDITORS: Amounts falling due within one year	6	949,655		438,222
NET CURRENT ASSETS			416,061		578,589
TOTAL ASSETS LESS CURRENT LIABILITIES			423,889		590,066


PROVISIONS FOR LIABILITIES AND CHARGES			437		437

NET ASSETS			423,452		589,629

CAPITAL AND RESERVES

Called up share capital			101		101
Share premium account			157,990		157,990
Capital redemption reserve			29		29
Other reserves			84,578		97,469
Profit and loss account			180,754		334,040
SHAREHOLDERS' FUNDS			423,452		589,629

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 26 June 2026and signed on their behalf by



.............................
M J D Cavanagh
Director




1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Equipment		reducing balance 15%
Motor Cars		reducing balance 25%




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.




1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.




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.




3. TANGIBLE FIXED ASSETS


	Equipment	Motor Cars	Total
	£	£	£
Cost
At 1 January 2025	6,199	21,471	27,670
At 31 December 2025	6,199	21,471	27,670
Depreciation
At 1 January 2025	5,393	10,800	16,193
For the year	121	3,528	3,649
At 31 December 2025	5,514	14,328	19,842
Net Book Amounts
At 31 December 2025	685	7,143	7,828
At 31 December 2024	806	10,671	11,477




5. DEBTORS	2025	2024
	£	£
Amounts falling due within one year
Trade debtors	408,103	125,317
VAT	56,280	25,185
Other debtors	84,578	97,469
	548,961	247,971




6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2025	2024
	£	£
Corporation tax	-	6,818
Trade creditors	243,376	71,019
Other creditors	84,578	97,469
Accruals	621,701	262,916
	949,655	438,222




2. EMPLOYEES

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