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REGISTERED NUMBER: 05814641 (England and Wales)















ZMMA LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2023






ZMMA LIMITED (REGISTERED NUMBER: 05814641)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023










Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


ZMMA LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2023







DIRECTOR: A M Zombory-Moldovan





SECRETARY:





REGISTERED OFFICE: 25b Underwood Street
London
N1 7LG





REGISTERED NUMBER: 05814641 (England and Wales)





ACCOUNTANTS: William Hinton Limited
Chartered Accountants
Ross House
The Square
Stow On The Wold
Gloucestershire
GL54 1AF

ZMMA LIMITED (REGISTERED NUMBER: 05814641)

BALANCE SHEET
31 JULY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 8,472 9,785
8,472 9,785

CURRENT ASSETS
Work in progress 89,245 209,245
Debtors 6 186,339 95,011
Cash at bank 57,039 148,428
332,623 452,684
CREDITORS
Amounts falling due within one year 7 151,006 219,675
NET CURRENT ASSETS 181,617 233,009
TOTAL ASSETS LESS CURRENT
LIABILITIES

190,089

242,794

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 189,089 241,794
SHAREHOLDERS' FUNDS 190,089 242,794

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

ZMMA LIMITED (REGISTERED NUMBER: 05814641)

BALANCE SHEET - continued
31 JULY 2023


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 April 2024 and were signed by:





A M Zombory-Moldovan - Director


ZMMA LIMITED (REGISTERED NUMBER: 05814641)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023


1. STATUTORY INFORMATION

ZMMA Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 33% on cost
Fixtures and fittings - 33% on cost
Computer equipment - 33% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing work in progress to their present location and condition.

Taxation
Taxation for the year comprises current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2022 - 10 ) .

ZMMA LIMITED (REGISTERED NUMBER: 05814641)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2022
and 31 July 2023 450,000
AMORTISATION
At 1 August 2022
and 31 July 2023 450,000
NET BOOK VALUE
At 31 July 2023 -
At 31 July 2022 -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 August 2022 1,280 15,470 60,970 77,720
Additions 525 - 5,270 5,795
At 31 July 2023 1,805 15,470 66,240 83,515
DEPRECIATION
At 1 August 2022 1,279 15,355 51,301 67,935
Charge for year 173 112 6,823 7,108
At 31 July 2023 1,452 15,467 58,124 75,043
NET BOOK VALUE
At 31 July 2023 353 3 8,116 8,472
At 31 July 2022 1 115 9,669 9,785

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 186,339 91,593
Other debtors - 3,418
186,339 95,011

ZMMA LIMITED (REGISTERED NUMBER: 05814641)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 73 18,994
Taxation and social security 110,880 98,693
Other creditors 40,053 101,988
151,006 219,675

8. RELATED PARTY DISCLOSURES

During the year the company paid rent to Mr A M Zombory-Moldovan of £57,000 (2022 - £57,000) . The rent is paid at an open market value.

All dividend payments during the year have been made to Mr A M Zombory-Moldovan.

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr A M Zombory-Moldovan.