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REGISTERED NUMBER: 05060632 (England and Wales)






Zocca Holdings Limited

Financial Statements

for the Year Ended 30 September 2023






Zocca Holdings Limited (Registered number: 05060632)

Contents of the Financial Statements
for the year ended 30 September 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Zocca Holdings Limited

Company Information
for the year ended 30 September 2023







DIRECTORS: Mr G Bernardi
Mrs F Bernardi



SECRETARY: Mrs F Bernardi



REGISTERED OFFICE: Lower Ground Floor
46 Cheltenham Mount
Harrogate
North Yorkshire
HG1 1DL



REGISTERED NUMBER: 05060632 (England and Wales)



ACCOUNTANTS: SMH Jolliffe Cork Ltd
Chartered Accountants
33 George Street
Wakefield
West Yorkshire
WF1 1LX



BANKERS: The Royal Bank of Scotland
7 Cambridge Cresent
Harrogate
HG1 1PH

Zocca Holdings Limited (Registered number: 05060632)

Balance Sheet
30 September 2023

2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 1,382 1,782
Investment property 5 550,000 550,000
551,382 551,782

CURRENT ASSETS
Debtors 6 6,367 65,197
Cash at bank 1 8,830
6,368 74,027
CREDITORS
Amounts falling due within one year 7 144,785 185,150
NET CURRENT LIABILITIES (138,417 ) (111,123 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

412,965

440,659

CREDITORS
Amounts falling due after more than one
year

8

(13,105

)

(24,789

)

PROVISIONS FOR LIABILITIES (22,428 ) (9,380 )
NET ASSETS 377,432 406,490

Zocca Holdings Limited (Registered number: 05060632)

Balance Sheet - continued
30 September 2023

2023 2022
Notes £ £ £ £

CAPITAL AND RESERVES
Called up share capital 10,000 10,000
Retained earnings 367,432 396,490
SHAREHOLDERS' FUNDS 377,432 406,490

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

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

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 January 2024 and were signed on its behalf by:





Mr G Bernardi - Director


Zocca Holdings Limited (Registered number: 05060632)

Notes to the Financial Statements
for the year ended 30 September 2023


1. STATUTORY INFORMATION

Zocca Holdings 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 company's functional and presentation currency is the pound sterling £. All financial information presented has been rounded to the nearest £, unless otherwise stated.

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 as modified by the revaluation of certain assets.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance

All fixed assets are initially recorded at cost.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Operating lease agreements
Where the company retains substantially all the risks and rewards of ownership of the asset subject to the lease, as lessor, the asset is shown within fixed assets. Rental income from these operating leases is recognised on a straight line basis over the period of the lease. Operating lease incentives offered by the company are accounted for as a reduction of the rental income and are allocated over the shorter of the lease term and the period to the first rent review where market rentals will be receivable.

Zocca Holdings Limited (Registered number: 05060632)

Notes to the Financial Statements - continued
for the year ended 30 September 2023


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£
COST
At 1 October 2022
and 30 September 2023 4,697
DEPRECIATION
At 1 October 2022 2,915
Charge for year 400
At 30 September 2023 3,315
NET BOOK VALUE
At 30 September 2023 1,382
At 30 September 2022 1,782

5. INVESTMENT PROPERTY
Total
£
FAIR VALUE
At 1 October 2022
and 30 September 2023 550,000
NET BOOK VALUE
At 30 September 2023 550,000
At 30 September 2022 550,000

The directors are of the opinion that the carrying value of investment properties at the year end is appropriate.

Fair value at 30 September 2023 is represented by:
£
Valuation in 2021 (435,478 )
Cost 985,478
550,000

Zocca Holdings Limited (Registered number: 05060632)

Notes to the Financial Statements - continued
for the year ended 30 September 2023


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade debtors - 10,560
Directors' current accounts 6,367 49,078
VAT - 2,626
Prepayments and accrued income - 2,933
6,367 65,197

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Bank loans and overdrafts 6,906 -
Trade creditors 3,477 4,912
Amounts owed to related undertakings 122,199 155,433
Tax 2,992 2,889
VAT 6,426 -
Accruals and deferred income 2,785 21,916
144,785 185,150

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£ £
Bank loans 13,105 24,789

9. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£ £
Bank overdraft 1,064 -
Bank loans 18,947 24,789
20,011 24,789

Zocca Holdings Limited (Registered number: 05060632)

Notes to the Financial Statements - continued
for the year ended 30 September 2023


10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2023 and 30 September 2022:

2023 2022
£ £
Mr G Bernardi and Mrs F Bernardi
Balance outstanding at start of year 49,078 -
Amounts advanced 40,939 49,078
Amounts repaid (83,650 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 6,367 49,078