2022-09-012023-08-312023-08-31false06993320ZOYA`S LTD2024-03-2647710iso4217:GBPxbrli:pure069933202022-09-01069933202023-08-31069933202022-09-012023-08-31069933202021-09-01069933202022-08-31069933202021-09-012022-08-3106993320bus:SmallEntities2022-09-012023-08-3106993320bus:AuditExempt-NoAccountantsReport2022-09-012023-08-3106993320bus:AbridgedAccounts2022-09-012023-08-3106993320bus:PrivateLimitedCompanyLtd2022-09-012023-08-3106993320core:WithinOneYear2023-08-3106993320core:AfterOneYear2023-08-3106993320core:WithinOneYear2022-08-3106993320core:AfterOneYear2022-08-3106993320core:ShareCapital2023-08-3106993320core:SharePremium2023-08-3106993320core:RevaluationReserve2023-08-3106993320core:OtherReservesSubtotal2023-08-3106993320core:RetainedEarningsAccumulatedLosses2023-08-3106993320core:ShareCapital2022-08-3106993320core:SharePremium2022-08-3106993320core:RevaluationReserve2022-08-3106993320core:OtherReservesSubtotal2022-08-3106993320core:RetainedEarningsAccumulatedLosses2022-08-3106993320core:LandBuildings2023-08-3106993320core:PlantMachinery2023-08-3106993320core:Vehicles2023-08-3106993320core:FurnitureFittings2023-08-3106993320core:OfficeEquipment2023-08-3106993320core:NetGoodwill2023-08-3106993320core:IntangibleAssetsOtherThanGoodwill2023-08-3106993320core:ListedExchangeTraded2023-08-3106993320core:UnlistedNon-exchangeTraded2023-08-3106993320core:LandBuildings2022-08-3106993320core:PlantMachinery2022-08-3106993320core:Vehicles2022-08-3106993320core:FurnitureFittings2022-08-3106993320core:OfficeEquipment2022-08-3106993320core:NetGoodwill2022-08-3106993320core:IntangibleAssetsOtherThanGoodwill2022-08-3106993320core:ListedExchangeTraded2022-08-3106993320core:UnlistedNon-exchangeTraded2022-08-3106993320core:LandBuildings2022-09-012023-08-3106993320core:PlantMachinery2022-09-012023-08-3106993320core:Vehicles2022-09-012023-08-3106993320core:FurnitureFittings2022-09-012023-08-3106993320core:OfficeEquipment2022-09-012023-08-3106993320core:NetGoodwill2022-09-012023-08-3106993320core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-3106993320core:ListedExchangeTraded2022-09-012023-08-3106993320core:UnlistedNon-exchangeTraded2022-09-012023-08-3106993320core:MoreThanFiveYears2022-09-012023-08-3106993320core:Non-currentFinancialInstruments2023-08-3106993320core:Non-currentFinancialInstruments2022-08-3106993320dpl:CostSales2022-09-012023-08-3106993320dpl:DistributionCosts2022-09-012023-08-3106993320core:LandBuildings2022-09-012023-08-3106993320core:PlantMachinery2022-09-012023-08-3106993320core:Vehicles2022-09-012023-08-3106993320core:FurnitureFittings2022-09-012023-08-3106993320core:OfficeEquipment2022-09-012023-08-3106993320dpl:AdministrativeExpenses2022-09-012023-08-3106993320core:NetGoodwill2022-09-012023-08-3106993320core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-3106993320dpl:GroupUndertakings2022-09-012023-08-3106993320dpl:ParticipatingInterests2022-09-012023-08-3106993320dpl:GroupUndertakingscore:ListedExchangeTraded2022-09-012023-08-3106993320core:ListedExchangeTraded2022-09-012023-08-3106993320dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-09-012023-08-3106993320core:UnlistedNon-exchangeTraded2022-09-012023-08-3106993320dpl:CostSales2021-09-012022-08-3106993320dpl:DistributionCosts2021-09-012022-08-3106993320core:LandBuildings2021-09-012022-08-3106993320core:PlantMachinery2021-09-012022-08-3106993320core:Vehicles2021-09-012022-08-3106993320core:FurnitureFittings2021-09-012022-08-3106993320core:OfficeEquipment2021-09-012022-08-3106993320dpl:AdministrativeExpenses2021-09-012022-08-3106993320core:NetGoodwill2021-09-012022-08-3106993320core:IntangibleAssetsOtherThanGoodwill2021-09-012022-08-3106993320dpl:GroupUndertakings2021-09-012022-08-3106993320dpl:ParticipatingInterests2021-09-012022-08-3106993320dpl:GroupUndertakingscore:ListedExchangeTraded2021-09-012022-08-3106993320core:ListedExchangeTraded2021-09-012022-08-3106993320dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-09-012022-08-3106993320core:UnlistedNon-exchangeTraded2021-09-012022-08-3106993320core:NetGoodwill2023-08-3106993320core:IntangibleAssetsOtherThanGoodwill2023-08-3106993320core:LandBuildings2023-08-3106993320core:PlantMachinery2023-08-3106993320core:Vehicles2023-08-3106993320core:FurnitureFittings2023-08-3106993320core:OfficeEquipment2023-08-3106993320core:AfterOneYear2023-08-3106993320core:WithinOneYear2023-08-3106993320core:ListedExchangeTraded2023-08-3106993320core:UnlistedNon-exchangeTraded2023-08-3106993320core:ShareCapital2023-08-3106993320core:SharePremium2023-08-3106993320core:RevaluationReserve2023-08-3106993320core:OtherReservesSubtotal2023-08-3106993320core:RetainedEarningsAccumulatedLosses2023-08-3106993320core:NetGoodwill2022-08-3106993320core:IntangibleAssetsOtherThanGoodwill2022-08-3106993320core:LandBuildings2022-08-3106993320core:PlantMachinery2022-08-3106993320core:Vehicles2022-08-3106993320core:FurnitureFittings2022-08-3106993320core:OfficeEquipment2022-08-3106993320core:AfterOneYear2022-08-3106993320core:WithinOneYear2022-08-3106993320core:Liste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ZOYA`S LTD

Registered Number
06993320
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2023

ZOYA`S LTD
Company Information
for the year from 1 September 2022 to 31 August 2023

Directors

Tahira Ahmad
Riaz Ahmad

Registered Address

232 Soho Rd
Handsworth
Birmingham
B21 9LR

Registered Number

06993320 (England and Wales)
ZOYA`S LTD
Balance Sheet as at
31 August 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets35,0105,010
Tangible assets427,10128,417
32,11133,427
Current assets
Stocks143,571139,867
Debtors1,709-
Cash at bank and on hand436403
145,716140,270
Creditors amounts falling due within one year(169,771)(136,899)
Net current assets (liabilities)(24,055)3,371
Total assets less current liabilities8,05636,798
Creditors amounts falling due after one year(95,380)(99,817)
Net assets(87,324)(63,019)
Capital and reserves
Called up share capital100100
Profit and loss account(87,424)(63,119)
Shareholders' funds(87,324)(63,019)
The financial statements were approved and authorised for issue by the Board of Directors on 26 March 2024, and are signed on its behalf by:
Tahira Ahmad
Director
Registered Company No. 06993320
ZOYA`S LTD
Notes to the Financial Statements
for the year ended 31 August 2023

1.Accounting policies
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.
Statement of compliance
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.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Intangible assets
Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is not being amortised evenly over its estimated useful life.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Fixtures and fittings20
Office Equipment20
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Trade and other 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.
Trade and other 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.
2.Average number of employees

20232022
Average number of employees during the year55
3.Intangible assets

Total

£
Cost or valuation
At 01 September 225,010
At 31 August 235,010
Net book value
At 31 August 235,010
At 31 August 225,010
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 September 2243,653
At 31 August 2343,653
Depreciation and impairment
At 01 September 2215,236
Charge for year1,316
At 31 August 2316,552
Net book value
At 31 August 2327,101
At 31 August 2228,417