2022-07-012023-06-302023-06-30false06927691ZERO DEGREES CONSULTING LTD2023-11-0370229iso4217:GBPxbrli:pure069276912022-07-01069276912023-06-30069276912022-07-012023-06-30069276912021-07-01069276912022-06-30069276912021-07-012022-06-3006927691bus:SmallEntities2022-07-012023-06-3006927691bus:AuditExempt-NoAccountantsReport2022-07-012023-06-3006927691bus:FullAccounts2022-07-012023-06-3006927691bus:PrivateLimitedCompanyLtd2022-07-012023-06-3006927691core:WithinOneYear2023-06-3006927691core:AfterOneYear2023-06-3006927691core:WithinOneYear2022-06-3006927691core:AfterOneYear2022-06-3006927691core:ShareCapital2023-06-3006927691core:SharePremium2023-06-3006927691core:RevaluationReserve2023-06-3006927691core:OtherReservesSubtotal2023-06-3006927691core:RetainedEarningsAccumulatedLosses2023-06-3006927691core:ShareCapital2022-06-3006927691core:SharePremium2022-06-3006927691core:RevaluationReserve2022-06-3006927691core:OtherReservesSubtotal2022-06-3006927691core:RetainedEarningsAccumulatedLosses2022-06-3006927691core:LandBuildings2023-06-3006927691core:PlantMachinery2023-06-3006927691core:Vehicles2023-06-3006927691core:FurnitureFittings2023-06-3006927691core:OfficeEquipment2023-06-3006927691core:NetGoodwill2023-06-3006927691core:IntangibleAssetsOtherThanGoodwill2023-06-3006927691core:ListedExchangeTraded2023-06-3006927691core:UnlistedNon-exchangeTraded2023-06-3006927691core:LandBuildings2022-06-3006927691core:PlantMachinery2022-06-3006927691core:Vehicles2022-06-3006927691core:FurnitureFittings2022-06-3006927691core:OfficeEquipment2022-06-3006927691core:NetGoodwill2022-06-3006927691core:IntangibleAssetsOtherThanGoodwill2022-06-3006927691core:ListedExchangeTraded2022-06-3006927691core:UnlistedNon-exchangeTraded2022-06-3006927691core:LandBuildings2022-07-012023-06-3006927691core:PlantMachinery2022-07-012023-06-3006927691core:Vehicles2022-07-012023-06-3006927691core:FurnitureFittings2022-07-012023-06-3006927691core:OfficeEquipment2022-07-012023-06-3006927691core:NetGoodwill2022-07-012023-06-3006927691core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3006927691core:ListedExchangeTraded2022-07-012023-06-3006927691core:UnlistedNon-exchangeTraded2022-07-012023-06-3006927691core:MoreThanFiveYears2022-07-012023-06-3006927691core:Non-currentFinancialInstruments2023-06-3006927691core:Non-currentFinancialInstruments2022-06-3006927691dpl:CostSales2022-07-012023-06-3006927691dpl:DistributionCosts2022-07-012023-06-3006927691core:LandBuildings2022-07-012023-06-3006927691core:PlantMachinery2022-07-012023-06-3006927691core:Vehicles2022-07-012023-06-3006927691core:FurnitureFittings2022-07-012023-06-3006927691core:OfficeEquipment2022-07-012023-06-3006927691dpl:AdministrativeExpenses2022-07-012023-06-3006927691core:NetGoodwill2022-07-012023-06-3006927691core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3006927691dpl:GroupUndertakings2022-07-012023-06-3006927691dpl:ParticipatingInterests2022-07-012023-06-3006927691dpl:GroupUndertakingscore:ListedExchangeTraded2022-07-012023-06-3006927691core:ListedExchangeTraded2022-07-012023-06-3006927691dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-07-012023-06-3006927691core:UnlistedNon-exchangeTraded2022-07-012023-06-3006927691dpl:CostSales2021-07-012022-06-3006927691dpl:DistributionCosts2021-07-012022-06-3006927691core:LandBuildings2021-07-012022-06-3006927691core:PlantMachinery2021-07-012022-06-3006927691core:Vehicles2021-07-012022-06-3006927691core:FurnitureFittings2021-07-012022-06-3006927691core:OfficeEquipment2021-07-012022-06-3006927691dpl:AdministrativeExpenses2021-07-012022-06-3006927691core:NetGoodwill2021-07-012022-06-3006927691core:IntangibleAssetsOtherThanGoodwill2021-07-012022-06-3006927691dpl:GroupUndertakings2021-07-012022-06-3006927691dpl:ParticipatingInterests2021-07-012022-06-3006927691dpl:GroupUndertakingscore:ListedExchangeTraded2021-07-012022-06-3006927691core:ListedExchangeTraded2021-07-012022-06-3006927691dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-07-012022-06-3006927691core:UnlistedNon-exchangeTraded2021-07-012022-06-3006927691core:NetGoodwill2023-06-3006927691core:IntangibleAssetsOtherThanGoodwill2023-06-3006927691core:LandBuildings2023-06-3006927691core:PlantMachinery2023-06-3006927691core:Vehicles2023-06-3006927691core:FurnitureFittings2023-06-3006927691core:OfficeEquipment2023-06-3006927691core:AfterOneYear2023-06-3006927691core:WithinOneYear2023-06-3006927691core:ListedExchangeTraded2023-06-3006927691core:UnlistedNon-exchangeTraded2023-06-3006927691core:ShareCapital2023-06-3006927691core:SharePremium2023-06-3006927691core:RevaluationReserve2023-06-3006927691core:OtherReservesSubtotal2023-06-3006927691core:RetainedEarningsAccumulatedLosses2023-06-3006927691core:NetGoodwill2022-06-3006927691core:IntangibleAssetsOtherThanGoodwill2022-06-3006927691core:LandBuildings2022-06-3006927691core:PlantMachinery2022-06-3006927691core:Vehicles2022-06-3006927691core:FurnitureFittings2022-06-3006927691core:OfficeEquipment2022-06-3006927691core:AfterOneYear2022-06-3006927691core:WithinOneYear2022-06-3006927691core:ListedExchangeTraded2022-06-3006927691core:UnlistedNon-exchangeTraded2022-06-3006927691core:ShareCapital2022-06-3006927691core:SharePremium2022-06-3006927691core:RevaluationReserve2022-06-3006927691core:OtherReservesSubtotal2022-06-3006927691core:RetainedEarningsAccumulatedLosses2022-06-3006927691core:NetGoodwill2021-07-0106927691core:IntangibleAssetsOtherThanGoodwill2021-07-0106927691core:LandBuildings2021-07-0106927691core:PlantMachinery2021-07-0106927691core:Vehicles2021-07-0106927691core:FurnitureFittings2021-07-0106927691core:OfficeEquipment2021-07-0106927691core:AfterOneYear2021-07-0106927691core:WithinOneYear2021-07-0106927691core:ListedExchangeTraded2021-07-0106927691core:UnlistedNon-exchangeTraded2021-07-0106927691core:ShareCapital2021-07-0106927691core:SharePremium2021-07-0106927691core:RevaluationReserve2021-07-0106927691core:OtherReservesSubtotal2021-07-0106927691core:RetainedEarningsAccumulatedLosses2021-07-0106927691core:AfterOneYear2022-07-012023-06-3006927691core:WithinOneYear2022-07-012023-06-3006927691core:Non-currentFinancialInstrumentscore:CostValuation2022-07-012023-06-3006927691core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-07-012023-06-3006927691core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-07-012023-06-3006927691core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-07-012023-06-3006927691core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-07-012023-06-3006927691core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-07-012023-06-3006927691core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-07-012023-06-3006927691core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-07-012023-06-3006927691core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-07-012023-06-3006927691core:Non-currentFinancialInstrumentscore:CostValuation2023-06-3006927691core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-3006927691core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-3006927691core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-3006927691core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-3006927691core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-3006927691core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-3006927691core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-3006927691core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-3006927691core:Non-currentFinancialInstrumentscore:CostValuation2022-06-3006927691core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-06-3006927691core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-06-3006927691core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-06-3006927691core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-06-3006927691core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-06-3006927691core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-06-3006927691core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-06-3006927691core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-06-3006927691bus:Director12022-07-012023-06-3006927691bus:Director22022-07-012023-06-3006927691core:FurnitureFittingsToolsEquipment2022-06-3006927691core:FurnitureFittingsToolsEquipment2023-06-3006927691core:FurnitureFittingsToolsEquipment2022-07-012023-06-30

ZERO DEGREES CONSULTING LTD

Registered Number
06927691
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2023

ZERO DEGREES CONSULTING LTD
Company Information
for the year from 1 July 2022 to 30 June 2023

Directors

TAYLOR, Jane Marie
TAYLOR, William Stephen

Registered Address

Third Floor
10 South Parade
Leeds
LS1 5QS

Registered Number

06927691 (England and Wales)
ZERO DEGREES CONSULTING LTD
Statement of Financial Position
30 June 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets51,0273,510
1,0273,510
Current assets
Debtors613,7017,810
Cash at bank and on hand110,742119,339
124,443127,149
Creditors amounts falling due within one year7(12,895)(10,060)
Net current assets (liabilities)111,548117,089
Total assets less current liabilities112,575120,599
Net assets112,575120,599
Capital and reserves
Called up share capital22
Profit and loss account112,573120,597
Shareholders' funds112,575120,599
The financial statements were approved and authorised for issue by the Board of Directors on 3 November 2023, and are signed on its behalf by:
TAYLOR, William Stephen
Director
Registered Company No. 06927691
ZERO DEGREES CONSULTING LTD
Notes to the Financial Statements
for the year ended 30 June 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Basis of measurement used in financial statements
The financial statements have been prepared under the historical cost convention on a going concern basis 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.
3.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. 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 disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery4
Fixtures and fittings5
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
4.Employee information

20232022
Average number of employees during the year22
5.Property, plant and equipment

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 July 2212,4125,64518,057
At 30 June 2312,4125,64518,057
Depreciation and impairment
At 01 July 228,9025,64514,547
Charge for year2,483-2,483
At 30 June 2311,3855,64517,030
Net book value
At 30 June 231,027-1,027
At 30 June 223,510-3,510
6.Debtors

2023

2022

££
Trade debtors / trade receivables8,8862,519
Other debtors4,8155,291
Total13,7017,810
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Included in debtors is a balance of £4,815 which relates to an overdrawn directors loan account. The highest balance during the year was £5,291.
7.Creditors within one year

2023

2022

££
Taxation and social security8,6926,390
Other creditors4,2033,670
Total12,89510,060
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.