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Registered number: 13151549
Zak Calder Engineering Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2024
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13151549
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 528 1,294
528 1,294
CURRENT ASSETS
Debtors 4 18,609 27,089
Cash at bank and in hand 13,032 14,493
31,641 41,582
Creditors: Amounts Falling Due Within One Year 5 (18,697 ) (31,992 )
NET CURRENT ASSETS (LIABILITIES) 12,944 9,590
TOTAL ASSETS LESS CURRENT LIABILITIES 13,472 10,884
PROVISIONS FOR LIABILITIES
Deferred Taxation (107 ) (246 )
NET ASSETS 13,365 10,638
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account 13,364 10,637
SHAREHOLDERS' FUNDS 13,365 10,638
Page 1
Page 2
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Zak Calder
Director
04/03/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 33.33% Straight Line
1.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 3)
2 3
3. Tangible Assets
Computer Equipment
£
Cost
As at 1 February 2023 2,298
As at 31 January 2024 2,298
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 February 2023 1,004
Provided during the period 766
As at 31 January 2024 1,770
Net Book Value
As at 31 January 2024 528
As at 1 February 2023 1,294
4. Debtors
2024 2023
£ £
Due within one year
Trade debtors 11,796 27,089
Other debtors 6,313 -
18,109 27,089
Due after more than one year
Other debtors 500 -
500 -
18,609 27,089
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 11,495
Other creditors 76 2,154
Taxation and social security 18,621 18,343
18,697 31,992
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 4