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REGISTERED NUMBER: 12254892 (England and Wales)















Unaudited Financial Statements

for the period

1 October 2022 to 30 June 2023

for

ZAHA VENTURES LIMITED

ZAHA VENTURES LIMITED (REGISTERED NUMBER: 12254892)

Contents of the Financial Statements
for the period 1 October 2022 to 30 June 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

ZAHA VENTURES LIMITED

Company Information
for the period 1 October 2022 to 30 June 2023







Director: S R Lavers





Registered office: Aissela
46 High Street
Esher
Surrey
KT10 9QY





Registered number: 12254892 (England and Wales)





Accountants: Cooper Parry Advisory Limited
Aissela
46 High Street
Esher
Surrey
KT10 9QY

ZAHA VENTURES LIMITED (REGISTERED NUMBER: 12254892)

Balance Sheet
30 June 2023

2023 2022
Notes £ £ £ £
Fixed assets
Tangible assets 4 99,072 -
Investments 5 136,995 136,995
236,067 136,995

Current assets
Stocks 630,891 -
Debtors 6 10,105,584 6,488,472
Cash at bank 1,574,127 5,460,665
12,310,602 11,949,137
Creditors
Amounts falling due within one year 7 370,688 53,505
Net current assets 11,939,914 11,895,632
Total assets less current liabilities 12,175,981 12,032,627

Capital and reserves
Called up share capital 8 1,471 1,471
Retained earnings 12,174,510 12,031,156
Shareholders' funds 12,175,981 12,032,627

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 November 2023 and were signed by:





S R Lavers - Director


ZAHA VENTURES LIMITED (REGISTERED NUMBER: 12254892)

Notes to the Financial Statements
for the period 1 October 2022 to 30 June 2023


1. Statutory information

ZAHA Ventures Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. Accounting policies

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern
The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the annual financial statements.

Preparation of consolidated financial statements
The financial statements contain information about ZAHA Ventures Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Key source of estimation, uncertainty and judgement
The preparation of financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period.

There is estimation uncertainty in calculating depreciation. A full line by line review of fixed assets is carried out by management regularly. Whilst every attempt is made to ensure that the depreciation policy is as accurate as possible, there remains a risk that the policy does not match the useful life of the assets.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - Straight line over 4 years

Investments in subsidiaries and associates
Investments in subsidiary and associate undertakings are recognised at cost.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

ZAHA VENTURES LIMITED (REGISTERED NUMBER: 12254892)

Notes to the Financial Statements - continued
for the period 1 October 2022 to 30 June 2023


2. Accounting policies - continued

Financial instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. Employees and directors

The average number of employees during the period was NIL (2022 - NIL).

4. Tangible fixed assets
Motor
vehicles
£
Cost
Additions 104,900
At 30 June 2023 104,900
Depreciation
Charge for period 5,828
At 30 June 2023 5,828
Net book value
At 30 June 2023 99,072

ZAHA VENTURES LIMITED (REGISTERED NUMBER: 12254892)

Notes to the Financial Statements - continued
for the period 1 October 2022 to 30 June 2023


5. Fixed asset investments
Shares in
group Interest in Other
undertakings associate investments Totals
£ £ £ £
Cost
At 1 October 2022
and 30 June 2023 125,627 10,000 1,368 136,995
Net book value
At 30 June 2023 125,627 10,000 1,368 136,995
At 30 September 2022 125,627 10,000 1,368 136,995

6. Debtors
2023 2022
£ £
Amounts falling due within one year:
Other debtors 5,601,640 2,966,214

Amounts falling due after more than one year:
Other debtors 4,503,944 3,522,258

Aggregate amounts 10,105,584 6,488,472

7. Creditors: amounts falling due within one year
2023 2022
£ £
Taxation and social security 109,818 49,755
Other creditors 260,870 3,750
370,688 53,505

8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £ £
50 Ordinary £1 50 50
100 E Redeemable 1p 1 1
100 F Redeemable 1p 1 1
50 C Ordinary £1 50 50
136,300 A Redeemable 1p 1,363 1,363
470 B Redeemable 1p 5 5
47 D Redeemable 1p 1 1
1,471 1,471

9. Director's advances, credits and guarantees

Included within Other Creditors is a £256,920 owed to the Director of the company. The loan is interest free and repayable on demand.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
ZAHA Ventures Limited


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of ZAHA Ventures Limited for the period ended 30 June 2023 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of ZAHA Ventures Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of ZAHA Ventures Limited and state those matters that we have agreed to state to the director of ZAHA Ventures Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ZAHA Ventures Limited and its director for our work or for this report.

It is your duty to ensure that ZAHA Ventures Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of ZAHA Ventures Limited. You consider that ZAHA Ventures Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of ZAHA Ventures Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Cooper Parry Advisory Limited
Aissela
46 High Street
Esher
Surrey
KT10 9QY


29 November 2023