Caseware UK (AP4) 2021.0.152 2021.0.152 2022-03-312022-03-312021-02-012falseNo description of principal activity2falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09409436 2021-02-01 2022-03-31 09409436 2020-02-01 2021-01-31 09409436 2022-03-31 09409436 2021-01-31 09409436 c:Director1 2021-02-01 2022-03-31 09409436 d:CurrentFinancialInstruments 2022-03-31 09409436 d:CurrentFinancialInstruments 2021-01-31 09409436 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 09409436 d:CurrentFinancialInstruments d:WithinOneYear 2021-01-31 09409436 d:ShareCapital 2022-03-31 09409436 d:ShareCapital 2021-01-31 09409436 d:RetainedEarningsAccumulatedLosses 2022-03-31 09409436 d:RetainedEarningsAccumulatedLosses 2021-01-31 09409436 c:FRS102 2021-02-01 2022-03-31 09409436 c:AuditExempt-NoAccountantsReport 2021-02-01 2022-03-31 09409436 c:FullAccounts 2021-02-01 2022-03-31 09409436 c:PrivateLimitedCompanyLtd 2021-02-01 2022-03-31 iso4217:GBP xbrli:pure

Registered number: 09409436










ZUSAURA LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2022

 
ZUSAURA LIMITED
REGISTERED NUMBER: 09409436

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2022

31 March
31 January
2022
2021
Note
£
£

  

Current assets
  

Stocks
  
19,909
20,962

Cash at bank and in hand
  
795
962

  
20,704
21,924

Creditors: amounts falling due within one year
 4 
(38,606)
(37,551)

Net current liabilities
  
 
 
(17,902)
 
 
(15,627)

Total assets less current liabilities
  
(17,902)
(15,627)

  

Net liabilities
  
(17,902)
(15,627)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(18,002)
(15,727)

  
(17,902)
(15,627)


Page 1

 
ZUSAURA LIMITED
REGISTERED NUMBER: 09409436
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2022

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 8 August 2022.




................................................
A Latifi
Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
ZUSAURA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2022

1.


General information

Zusaura Limited is a private company limited by shares and incorporated in England and Wales, registration number 09409436. The registered office is 8 The Courtyard, Wyncolls Road, Severalls Industrial Park, Colchester, Essex, CO4 9PE. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

Lenders have confirmed their continuing support for the company and so the directors consider that preparing financial statements on a going concern basis is appropriate.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.4

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

Page 3

 
ZUSAURA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2022

2.Accounting policies (continued)

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.7

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Average number of employees

The average monthly number of employees, including directors, during the period was 2 (2021 - 2).


4.


Creditors: Amounts falling due within one year

31 March
31 January
2022
2021
£
£

Other taxation and social security
204
36

Other creditors
37,077
36,265

Accruals and deferred income
1,325
1,250

38,606
37,551


 
Page 4