2022-04-012023-03-312023-03-31false11126828ZOT 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ZOT LIMITED

Registered Number
11126828
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

ZOT LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

Mr S Feroz
Ms H M Mugo
Mrs D Nazari

Registered Address

112 Stanford House Greenford Business Centre
Oldfield Lane North, Station Approach
Greenford
UB6 0AL

Registered Number

11126828 (England and Wales)
ZOT LIMITED
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets6120,88557,634
120,88557,634
Current assets
Debtors760,21833,979
Cash at bank and on hand18,8328,862
79,05042,841
Creditors amounts falling due within one year882,14484,750
Net current assets (liabilities)(3,094)(41,909)
Total assets less current liabilities117,79115,725
Creditors amounts falling due after one year9102,432119,195
Provisions for liabilities10(22,968)-
Net assets(7,609)(103,470)
Capital and reserves
Called up share capital11
Revaluation reserve50,816-
Profit and loss account(58,426)(103,471)
Shareholders' funds(7,609)(103,470)
The financial statements were approved and authorised for issue by the Board of Directors on 7 February 2024, and are signed on its behalf by:
Mr S Feroz
Director
Registered Company No. 11126828
ZOT LIMITED
Notes to the Financial Statements
for the year ended 31 March 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.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention, modified to include the revaluation of plant and machinery and certain financial instruments at fair value, and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
4.Accounting policies
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 from the rendering of services.
Property, plant and equipment policy
Tangible fixed assets are initially measure at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings25
Office Equipment25
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.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Leases policy
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
5.Employee information

20232022
Average number of employees during the year85
6.Property, plant and equipment

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 April 2262,0707131,17663,959
Additions15,8248631,85718,544
Revaluations62,736--62,736
At 31 March 23140,6301,5763,033145,239
Depreciation and impairment
At 01 April 225,1144357766,325
Charge for year17,73311118518,029
At 31 March 2322,84754696124,354
Net book value
At 31 March 23117,7831,0302,072120,885
At 31 March 2256,95627840057,634
During the period some of the plant and machinery with a net book value of £117,783 were revalued by the director. If plant and machinery were measured using the cost model the net book valued would have been £ 57,317 (2022: £56,956).
7.Debtors

2023

2022

££
Trade debtors / trade receivables60,21833,979
Total60,21833,979
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, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables6,000-
Bank borrowings and overdrafts22,45222,452
Taxation and social security16,39115,819
Other creditors33,34242,880
Accrued liabilities and deferred income3,9593,599
Total82,14484,750
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.
9.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts102,432119,195
Total102,432119,195
10.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)22,968-
Total22,968-