Caseware UK (AP4) 2022.0.179 2022.0.179 2023-01-312023-01-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false2022-01-211falsetrueNo description of principal activity 13863113 2022-01-20 13863113 2022-01-21 2023-01-31 13863113 2021-01-21 2022-01-20 13863113 2023-01-31 13863113 c:Director1 2022-01-21 2023-01-31 13863113 d:FurnitureFittings 2022-01-21 2023-01-31 13863113 d:FurnitureFittings 2023-01-31 13863113 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-01-21 2023-01-31 13863113 d:ComputerEquipment 2022-01-21 2023-01-31 13863113 d:ComputerEquipment 2023-01-31 13863113 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-01-21 2023-01-31 13863113 d:OwnedOrFreeholdAssets 2022-01-21 2023-01-31 13863113 d:CurrentFinancialInstruments 2023-01-31 13863113 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 13863113 d:ShareCapital 2023-01-31 13863113 d:RetainedEarningsAccumulatedLosses 2023-01-31 13863113 c:OrdinaryShareClass1 2022-01-21 2023-01-31 13863113 c:OrdinaryShareClass1 2023-01-31 13863113 c:FRS102 2022-01-21 2023-01-31 13863113 c:AuditExempt-NoAccountantsReport 2022-01-21 2023-01-31 13863113 c:FullAccounts 2022-01-21 2023-01-31 13863113 c:PrivateLimitedCompanyLtd 2022-01-21 2023-01-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 13863113














ZEPHYRE ALB LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE PERIOD ENDED 31 JANUARY 2023

 
ZEPHYRE ALB LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1
Notes to the Financial Statements
 
2 - 5


 
ZEPHYRE ALB LIMITED
REGISTERED NUMBER:13863113

STATEMENT OF FINANCIAL POSITION
AS AT 31 JANUARY 2023

2023
Note
£

Fixed assets
  

Tangible assets
 4 
481

Current assets
  

Debtors: amounts falling due within one year
 5 
23,136

Cash at bank and in hand
  
27,322

  
50,458

Current liablities
  

Creditors: amounts falling due within one year
 6 
(22,454)

Net current assets
  
 
 
28,004

  

Net assets
  
28,485


Capital and reserves
  

Called up share capital 
 7 
1

Profit and loss account
  
28,484

  
28,485


The Director considers 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 Director acknowledges his 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 statement of comprehensive income 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 27 September 2023.




L Benhamou
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
ZEPHYRE ALB LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2023

1.


General information

Zephyre Alb Limited is a private company limited by shares and incorporated in England and Wales. Its
registered office is at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, England, WD6 1JD.

The principal activity of the Company during the year was that of a Management consultancy activities
other than financial management.

The Company was incorporated on and started trading 21 January 2022.

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

Turnover

Turnover comprises of revenue recognised in respect of services provided in the year, net of trade
discounts and excluding Value Added Tax. Revenue from services is recognised when all contractual
obligations have been met.

Consultancy services are recognised in the period to which they relate.

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Page 2

 
ZEPHYRE ALB LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2023

2.Accounting policies (continued)

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
20%
Computer equipment
-
20%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

  
2.6

Basic financial instruments

The Company only enters into transactions that result in basic financial instruments such as trade
and other debtors, trade and other creditors, cash at bank and in hand.

Trade debtors and other debtors are recognised initially at the transaction price less attributable
transaction costs. Trade creditors and other creditors are recognised initially at transaction price plus
attributable transaction costs. Subsequently they are measured at amortised cost using the effective
interest method, less any impairment losses in the case of trade and other debtors.

Cash and cash equivalents comprise cash balances and call deposits.

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 3

 
ZEPHYRE ALB LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2023

3.


Employees

The average monthly number of employees, including directors, during the period was 1.


4.


Tangible fixed assets





Fixtures and fittings
Computer equipment
Total

£
£
£



Cost or valuation


Additions
265
265
530



At 31 January 2023

265
265
530



Depreciation


Charge for the period on owned assets
18
31
49



At 31 January 2023

18
31
49



Net book value



At 31 January 2023
247
234
481


5.


Debtors

2023
£


Trade debtors
22,049

Other debtors
755

Prepayments and accrued income
332

23,136



6.


Creditors: Amounts falling due within one year

2023
£

Other taxation and social security
8,721

Other creditors
10,145

Accruals and deferred income
3,588

22,454


Page 4

 
ZEPHYRE ALB LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2023

7.


Share capital

2023
£
Allotted, called up and fully paid


1 Ordinary shares share of £1
1


Upon incorporation 1 Ordinary shares of £1 each were issued for £1. 

 
Page 5