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dpl-frs:CostSales dpl-frs:Item12 2022-05-30 SC426629 dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-30 SC426629 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-30 SC426629 1 2021-06-01 2022-05-30 SC426629 frs-countries:Scotland 2021-06-01 2022-05-30
Registered number: SC426629
ZING PROPERTY SPECIALISTS LTD.
Unaudited Financial Statements
For The Year Ended 30 May 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC426629
2023 2022
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 4 344 16,217
Cash at bank and in hand 13,377 4,342
13,721 20,559
Creditors: Amounts Falling Due Within One Year 5 (7,426 ) (18,342 )
NET CURRENT ASSETS (LIABILITIES) 6,295 2,217
TOTAL ASSETS LESS CURRENT LIABILITIES 6,295 2,217
NET ASSETS 6,295 2,217
CAPITAL AND RESERVES
Called up share capital 9 9
Profit and Loss Account 6,286 2,208
SHAREHOLDERS' FUNDS 6,295 2,217
For the year ending 30 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
Sandra McArthur
Director
30 January 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
ZING PROPERTY SPECIALISTS LTD. is a private company, limited by shares, incorporated in Scotland, registered number SC426629 . The registered office is c/o Grants Accountants, 120 West Regent Street, Glasgow, G2 2QD.
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. 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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Taxation
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: 1)
- 1
4. Debtors
2023 2022
£ £
Due within one year
Other debtors 344 355
Amounts owed by group undertakings - 15,862
344 16,217
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 1,454
Corporation tax 19 337
Other taxes and social security - 2,133
VAT - 2,205
Net wages - 8,256
Other creditors - 360
Accruals 1,800 3,597
Amounts owed to group undertakings 5,607 -
7,426 18,342
6. Related Party Transactions
Invest In Scottish Properties Ltd is a fellow subsidiary company. At the year end, amounts due to Invest In Scottish Properties was £5,607 (2022: £15,862 due from).
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Page 3
7. Ultimate Controlling Party
The company's ultimate controlling party is Quantam Holdings Limited by virtue of ownership of 100% of the issued share capital in the company.
Page 3