Registered number
11344229
Zapp IT&C Limited
Filleted Accounts
30 November 2022
Zapp IT&C Limited
Registered number: 11344229
Balance Sheet
as at 30 November 2022
Notes 2022 2021
£ £
Fixed assets
Intangible assets 3 6,000 7,000
Tangible assets 4 - 271
6,000 7,271
Current assets
Stocks 25,000 25,000
Debtors 5 21,749 12,424
Cash at bank and in hand 1,236 1,175
47,985 38,599
Creditors: amounts falling due within one year 6 (82,990) (76,968)
Net current liabilities (35,005) (38,369)
Total assets less current liabilities (29,005) (31,098)
Creditors: amounts falling due after more than one year 7 (38,468) (43,764)
Net liabilities (67,473) (74,862)
Capital and reserves
Called up share capital 1 1
Profit and loss account (67,474) (74,863)
Shareholder's funds (67,473) (74,862)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
I Muscan, Esq.
Director
Approved by the board on 5 February 2024
Zapp IT&C Limited
Notes to the Accounts
for the year ended 30 November 2022
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention 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).
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 related services and is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 4 years
Computers over 3 years
Debtors
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.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
2 Employees 2022 2021
Number Number
Average number of persons employed by the company 1 1
3 Intangible fixed assets £
Goodwill:
Cost
At 1 December 2021 10,000
At 30 November 2022 10,000
Amortisation
At 1 December 2021 3,000
Provided during the year 1,000
At 30 November 2022 4,000
Net book value
At 30 November 2022 6,000
At 30 November 2021 7,000
Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.
4 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 December 2021 2,087
At 30 November 2022 2,087
Depreciation
At 1 December 2021 1,816
Charge for the year 271
At 30 November 2022 2,087
Net book value
At 30 November 2022 -
At 30 November 2021 271
5 Debtors 2022 2021
£ £
Pre payments - 5,750
Other debtors 21,749 6,674
6 Creditors: amounts falling due within one year 2022 2021
£ £
Bank loans and overdrafts 8,167 6,300
Other loans 766 -
Amounts owed to related companies 58,081 38,132
Taxation and social security costs 4,377 3,977
Other creditors 11,599 28,559
82,990 76,968
Included in creditors is £5,479 (2021: £9,599) owing to the director. The loan is interest-free and there is no fixed date of repayment. The director has confirmed that the loan will only be repaid as and when cash flow permits.
7 Creditors: amounts falling due after one year 2022 2021
£ £
Bank loans 38,468 43,764
8 Going concern
The company is dependent on the continued support of its creditors to continue in business.
9 Related party transactions
The director, Mr J Muscan, is director and owner of As You Like It Building Services Ltd, a company incorporated in England & Wales . At the Balance Sheet date there is a balance due to that company of £54,331 (2021:£34,132.)

The director, Mr J Muscan, is director and shareholder of As You Like It Maintenance Ltd, a company incorporated in England & Wales . At the Balance Sheet date there is a balance due to that company of £3,750 (2021:£4,000 due from that company)
10 Controlling party
The company is controlled by the director, Mr J Muscan, who owns the entire share capital of the company.
11 Other information
Zapp IT&C Limited is a private company limited by shares and incorporated in England. Its registered office is:
Devonshire House
582 Honeypot Lane
Stanmore
Middlesex
HA7 1JS
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