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Registered number: 14169463
Zagra Ltd
Unaudited Financial Statements
For the Period 13 June 2022 to 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14169463
30 June 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 1,875
Investment Properties 5 104,952
106,827
CURRENT ASSETS
Cash at bank and in hand 2,275
2,275
Creditors: Amounts Falling Due Within One Year 6 (132,530 )
NET CURRENT ASSETS (LIABILITIES) (130,255 )
TOTAL ASSETS LESS CURRENT LIABILITIES (23,428 )
NET LIABILITIES (23,428 )
CAPITAL AND RESERVES
Called up share capital 7 1
Profit and Loss Account (23,429 )
SHAREHOLDERS' FUNDS (23,428)
For the period ending 30 June 2023 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
S Williams
Director
12/03/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Zagra Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14169463 . The registered office is 15 Malvern Street East, Rochdale, OL11 5EZ.
2. Accounting Policies
2.1. 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.
2.2. Significant judgements and estimations
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
The director has used his professional knowledge and judgement to determine the fair value of the property at the balance sheet date. 
2.3. 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:
Fixtures & Fittings 20% Straight Line
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 13 June 2022 -
Additions 1,875
As at 30 June 2023 1,875
Net Book Value
As at 30 June 2023 1,875
As at 13 June 2022 -
Page 2
Page 3
5. Investment Property
30 June 2023
£
Fair Value
As at 13 June 2022 -
Additions 104,952
As at 30 June 2023 104,952
6. Creditors: Amounts Falling Due Within One Year
30 June 2023
£
Director's loan account 66,284
Amounts owed to group undertakings 66,246
132,530
7. Share Capital
30 June 2023
£
Allotted, Called up and fully paid 1
Page 3