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Company Registration No. 08962681 (England and Wales)
ZPK LIMITED Unaudited accounts for the year ended 31 March 2023
ZPK LIMITED Unaudited accounts Contents
Page
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ZPK LIMITED Company Information for the year ended 31 March 2023
Director
P Stone
Company Number
08962681 (England and Wales)
Registered Office
28 HOLMES GROVE BRISTOL BS9 4EE
Accountants
FARQUHAR PARTNERSHIP LIMITED 151 WHITELADIES ROAD CLIFTON BRISTOL BS8 2RA
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ZPK LIMITED Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
1,070 
2,140 
Tangible assets
1,730 
1,684 
2,800 
3,824 
Current assets
Debtors
19,744 
7,636 
Cash at bank and in hand
66,094 
100,714 
85,838 
108,350 
Creditors: amounts falling due within one year
(18,867)
(37,741)
Net current assets
66,971 
70,609 
Total assets less current liabilities
69,771 
74,433 
Creditors: amounts falling due after more than one year
(15,428)
(17,424)
Provisions for liabilities
Deferred tax
(329)
(320)
Net assets
54,014 
56,689 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
54,004 
56,679 
Shareholders' funds
54,014 
56,689 
For the year ending 31 March 2023 the company was entitled to exemption from audit 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 14 November 2023 and were signed on its behalf by
P Stone Director Company Registration No. 08962681
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ZPK LIMITED Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
ZPK LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08962681. The registered office is 28 HOLMES GROVE, BRISTOL, BS9 4EE.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and value added tax. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% reducing balance and 25% straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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ZPK LIMITED Notes to the Accounts for the year ended 31 March 2023
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2022
10,700 
At 31 March 2023
10,700 
Amortisation
At 1 April 2022
8,560 
Charge for the year
1,070 
At 31 March 2023
9,630 
Net book value
At 31 March 2023
1,070 
At 31 March 2022
2,140 
Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 April 2022
4,674 
Additions
333 
At 31 March 2023
5,007 
Depreciation
At 1 April 2022
2,990 
Charge for the year
287 
At 31 March 2023
3,277 
Net book value
At 31 March 2023
1,730 
At 31 March 2022
1,684 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
19,744 
7,636 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
2,471 
2,471 
Taxes and social security
12,596 
16,489 
Loans from directors
3,200 
18,131 
Accruals
600 
650 
18,867 
37,741 
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ZPK LIMITED Notes to the Accounts for the year ended 31 March 2023
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
15,428 
17,424 
9
Deferred taxation
2023 
2022 
£ 
£ 
Accelerated capital allowances
329 
320 
2023 
2022 
£ 
£ 
Provision at start of year
320 
390 
Charged/(credited) to the profit and loss account
9 
(70)
Provision at end of year
329 
320 
10
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1,000 Ordinary shares of £0.01 each
10 
10 
11
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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