Caseware UK (AP4) 2022.0.179 2022.0.179 2023-04-302023-04-302false2022-04-25falseNo description of principal activitytrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14067473 2022-04-24 14067473 2022-04-25 2023-04-30 14067473 2021-01-01 2022-04-24 14067473 2023-04-30 14067473 c:Director1 2022-04-25 2023-04-30 14067473 d:FreeholdInvestmentProperty 2022-04-25 2023-04-30 14067473 d:FreeholdInvestmentProperty 2023-04-30 14067473 d:CurrentFinancialInstruments 2023-04-30 14067473 d:ShareCapital 2023-04-30 14067473 d:RetainedEarningsAccumulatedLosses 2023-04-30 14067473 c:OrdinaryShareClass1 2022-04-25 2023-04-30 14067473 c:OrdinaryShareClass1 2023-04-30 14067473 c:FRS102 2022-04-25 2023-04-30 14067473 c:AuditExempt-NoAccountantsReport 2022-04-25 2023-04-30 14067473 c:FullAccounts 2022-04-25 2023-04-30 14067473 c:PrivateLimitedCompanyLtd 2022-04-25 2023-04-30 14067473 6 2022-04-25 2023-04-30 14067473 e:PoundSterling 2022-04-25 2023-04-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14067473


 







ZSL UK LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 APRIL 2023

 
ZSL UK LIMITED
REGISTERED NUMBER: 14067473

BALANCE SHEET
AS AT 30 APRIL 2023

2023
Note
£

Fixed assets
  

Investment property
 5 
900,000

Current assets
  

Debtors: amounts falling due within one year
 6 
130,000

Cash at bank and in hand
  
3

Net current assets
  
 
 
130,003

Net assets
  
1,030,003


Capital and reserves
  

Called up share capital 
  
1,030,560

Profit and loss account
  
(557)

  
1,030,003


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 February 2024.




D Yurtseven
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
ZSL UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2023

1.


General information

ZSL UK Limited ("the Company") is a private company limited by shares, incorporated in England and Wales. The address of the registered office is Leytonstone House, 3 Hanbury Drive, Leytonstone, London, England, E11 1GA.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Investment property

Investment property is carried at fair value determined annually by external valuers 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. Changes in fair value are recognised in profit or loss.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.


3.


Employees




The average monthly number of employees, including directors, during the period was 2.

Page 2

 
ZSL UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2023

4.


Fixed asset investments





Investments in subsidiary companies

£





Additions
2,306,945


Disposals
(2,306,945)



At 30 April 2023
-





5.


Investment property


Freehold investment property

£



Valuation


Additions at cost
900,000



At 30 April 2023
900,000

The 2023 valuations were made by the director, on an open market value for existing use basis.







6.


Debtors

2023
£


Other debtors
130,000


Page 3

 
ZSL UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2023

7.


Share capital

2023
£
Allotted, called up and fully paid


1,030,560 Ordinary A shares of £1 each
1,030,560


On incorporation, the Company issued 3 Ordinary shares of £1 each at par. In May 2022, the Company issued a further 2,306,945 Ordinary shares of £1 each at par. The shares were reclassified into 1,030,560 Ordinary A shares of £1 each and 1,276,388 Ordinary B shares of £1 each. The 1,276,388 Ordinary B shares of £1 each were cancelled in May 2022.

 
Page 4