2022-02-212022-08-312022-08-31false13928722ZEPHYR 100 LTD2024-02-0556101iso4217:GBPxbrli:pure139287222022-02-21139287222022-08-31139287222022-02-212022-08-31139287222022-02-20139287222022-02-20139287222022-02-202022-02-2013928722bus:SmallEntities2022-02-212022-08-3113928722bus:AuditExempt-NoAccountantsReport2022-02-212022-08-3113928722bus:FullAccounts2022-02-212022-08-3113928722bus:PrivateLimitedCompanyLtd2022-02-212022-08-3113928722core:WithinOneYear2022-08-3113928722core:AfterOneYear2022-08-3113928722core:WithinOneYear2022-02-2013928722core:AfterOneYear2022-02-2013928722core:ShareCapital2022-08-3113928722core:SharePremium2022-08-3113928722core:RevaluationReserve2022-08-3113928722core:OtherReservesSubtotal2022-08-3113928722core:RetainedEarningsAccumulatedLosses2022-08-3113928722core:ShareCapital2022-02-2013928722core:SharePremium2022-02-2013928722core:RevaluationReserve2022-02-2013928722core:OtherReservesSubtotal2022-02-2013928722core:RetainedEarningsAccumulatedLosses2022-02-2013928722core:LandBuildings2022-08-3113928722core:PlantMachinery2022-08-3113928722core:Vehicles2022-08-3113928722core:FurnitureFittings2022-08-3113928722core:OfficeEquipment2022-08-3113928722core:NetGoodwill2022-08-3113928722core:IntangibleAssetsOtherThanGoodwill2022-08-3113928722core:ListedExchangeTraded2022-08-3113928722core:UnlistedNon-exchangeTraded2022-08-3113928722core:LandBuildings2022-02-2013928722core:PlantMachinery2022-02-2013928722core:Vehicles2022-02-2013928722core:FurnitureFittings2022-02-2013928722core:OfficeEquipment2022-02-2013928722core:NetGoodwill2022-02-2013928722core:IntangibleAssetsOtherThanGoodwill2022-02-2013928722core:ListedExchangeTraded2022-02-2013928722core:UnlistedNon-exchangeTraded2022-02-2013928722core:LandBuildings2022-02-212022-08-3113928722core:PlantMachinery2022-02-212022-08-3113928722core:Vehicles2022-02-212022-08-3113928722core:FurnitureFittings2022-02-212022-08-3113928722core:OfficeEquipment2022-02-212022-08-3113928722core:NetGoodwill2022-02-212022-08-3113928722core:IntangibleAssetsOtherThanGoodwill2022-02-212022-08-3113928722core:ListedExchangeTraded2022-02-212022-08-3113928722core:UnlistedNon-exchangeTraded2022-02-212022-08-3113928722core:MoreThanFiveYears2022-02-212022-08-3113928722core:Non-currentFinancialInstruments2022-08-3113928722core:Non-currentFinancialInstruments2022-02-2013928722dpl:CostSales2022-02-212022-08-3113928722dpl:DistributionCosts2022-02-212022-08-3113928722core:LandBuildings2022-02-212022-08-3113928722core:PlantMachinery2022-02-212022-08-3113928722core:Vehicles2022-02-212022-08-3113928722core:FurnitureFittings2022-02-212022-08-3113928722core:OfficeEquipment2022-02-212022-08-3113928722dpl:AdministrativeExpenses2022-02-212022-08-3113928722core:NetGoodwill2022-02-212022-08-3113928722core:IntangibleAssetsOtherThanGoodwill2022-02-212022-08-3113928722dpl:GroupUndertakings2022-02-212022-08-3113928722dpl:ParticipatingInterests2022-02-212022-08-3113928722dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-212022-08-3113928722core:ListedExchangeTraded2022-02-212022-08-3113928722dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-212022-08-3113928722core:UnlistedNon-exchangeTraded2022-02-212022-08-3113928722dpl:CostSales2022-02-202022-02-2013928722dpl:DistributionCosts2022-02-202022-02-2013928722core:LandBuildings2022-02-202022-02-2013928722core:PlantMachinery2022-02-202022-02-2013928722core:Vehicles2022-02-202022-02-2013928722core:FurnitureFittings2022-02-202022-02-2013928722core:OfficeEquipment2022-02-202022-02-2013928722dpl:AdministrativeExpenses2022-02-202022-02-2013928722core:NetGoodwill2022-02-202022-02-2013928722core:IntangibleAssetsOtherThanGoodwill2022-02-202022-02-2013928722dpl:GroupUndertakings2022-02-202022-02-2013928722dpl:ParticipatingInterests2022-02-202022-02-2013928722dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-202022-02-2013928722core:ListedExchangeTraded2022-02-202022-02-2013928722dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-202022-02-2013928722core:UnlistedNon-exchangeTraded2022-02-202022-02-2013928722core:NetGoodwill2022-08-3113928722core:IntangibleAssetsOtherThanGoodwill2022-08-3113928722core:LandBuildings2022-08-3113928722core:PlantMachinery2022-08-3113928722core:Vehicles2022-08-3113928722core:FurnitureFittings2022-08-3113928722core:OfficeEquipment2022-08-3113928722core:AfterOneYear2022-08-3113928722core:WithinOneYear2022-08-3113928722core:ListedExchangeTraded2022-08-3113928722core:UnlistedNon-exchangeTraded2022-08-3113928722core:ShareCapital2022-08-3113928722core:SharePremium2022-08-3113928722core:RevaluationReserve2022-08-3113928722core:OtherReservesSubtotal2022-08-3113928722core:RetainedEarningsAccumulatedLosses2022-08-3113928722core:NetGoodwill2022-02-2013928722core:IntangibleAssetsOtherThanGoodwill2022-02-2013928722core:LandBuildings2022-02-2013928722core:PlantMachinery2022-02-2013928722core:Vehicles2022-02-2013928722core:FurnitureFittings2022-02-2013928722core:OfficeEquipment2022-02-2013928722core:AfterOneYear2022-02-2013928722core:WithinOneYear2022-02-2013928722core:ListedExc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ZEPHYR 100 LTD

Registered Number
13928722
(England and Wales)

Unaudited Financial Statements for the Period ended
31 August 2022

ZEPHYR 100 LTD
Company Information
for the period from 21 February 2022 to 31 August 2022

Director

NARZIBEKOV, Rustambek

Registered Address

18 Thayer Street
London
W1U 3JY

Registered Number

13928722 (England and Wales)
ZEPHYR 100 LTD
Balance Sheet as at
31 August 2022

Notes

2022

£

£

Current assets
Stocks625,000
Debtors754,583
Cash at bank and on hand56,749
136,332
Creditors amounts falling due within one year8(272,118)
Net current assets (liabilities)(135,786)
Total assets less current liabilities(135,786)
Net assets(135,786)
Capital and reserves
Profit and loss account(135,786)
Shareholders' funds(135,786)
The financial statements were approved and authorised for issue by the Board of Directors on 5 February 2024, and are signed on its behalf by:
NARZIBEKOV, Rustambek
Director
Registered Company No. 13928722
ZEPHYR 100 LTD
Notes to the Financial Statements
for the period ended 31 August 2022

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

2022
Average number of employees during the year18
5.Description of nature of transactions and balances with related parties
At the year end the company owed £10,000 to Chicama Limited, a fellow group undertaking, in respect of an interest free loan which is repayable on demand. At the year end the company owed £4635.46 to CRG London Limited, a fellow group undertaking, in respect of an interest free loan which is repayable on demand. At the year end the company owed £3,906.65 to Juzo Limited, a fellow group undertaking, in respect of an interest free loan which is repayable on demand. At the year end the company owed £10,000 to Pachamamarestaurant Limited, a fellow group undertaking, in respect of an interest free loan which is repayable on demand.
6.Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential. At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2022

£
Raw materials and consumables25,000
Total25,000
7.Debtors

2022

£
Trade debtors / trade receivables17,218
Other debtors300
Prepayments and accrued income37,065
Total54,583
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.
8.Creditors within one year

2022

£
Trade creditors / trade payables175,445
Amounts owed to related parties58,542
Taxation and social security36,301
Other creditors331
Accrued liabilities and deferred income1,499
Total272,118
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.