1 November 2022 false No description of principal activity Taxfiler 2024.4 09831357business:PrivateLimitedCompanyLtd2022-11-012023-10-31 098313572022-10-31 098313572022-11-012023-10-31 09831357business:AuditExempt-NoAccountantsReport2022-11-012023-10-31 09831357business:FilletedAccounts2022-11-012023-10-31 098313572023-10-31 09831357business:Director12022-11-012023-10-31 09831357business:RegisteredOffice2022-11-012023-10-31 098313572022-10-31 09831357core:WithinOneYear2023-10-31 09831357core:WithinOneYear2022-10-31 09831357core:AfterOneYear2023-10-31 09831357core:AfterOneYear2022-10-31 09831357core:ShareCapitalcore:PreviouslyStatedAmount2023-10-31 09831357core:ShareCapitalcore:PreviouslyStatedAmount2022-10-31 09831357core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-10-31 09831357core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-10-31 09831357core:PreviouslyStatedAmount2023-10-31 09831357core:PreviouslyStatedAmount2022-10-31 09831357business:SmallEntities2022-11-012023-10-31 09831357countries:EnglandWales2022-11-012023-10-31 09831357core:MotorVehicles2022-11-012023-10-31 09831357core:ComputerEquipment2022-11-012023-10-31 09831357core:MotorVehicles2022-10-31 09831357core:ComputerEquipment2022-10-31 09831357core:MotorVehicles2023-10-31 09831357core:ComputerEquipment2023-10-31 09831357business:OrdinaryShareClass12022-11-012023-10-31 09831357business:OrdinaryShareClass12021-11-012022-10-31 098313572021-11-012022-10-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 09831357 (England and Wales)
ZKUK LTD Accounts for the year ended 31 October 2023
ZKUK LTD Accounts Contents
Page
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ZKUK LTD Company Information for the year ended 31 October 2023
Director
Dzmitry Shareika
Company Number
09831357 (England and Wales)
Registered Office
63 Herald Gardens Tunbridge Wells TN2 3FQ
Accountants
ABN Accounting Limited 85 Great Portland Street First Floor London United Kingdom W1W 7LT
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ZKUK LTD Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
14,578 
28,429 
Current assets
Inventories
- 
23,850 
Debtors
63,780 
11,087 
Cash at bank and in hand
13,765 
5,505 
77,545 
40,442 
Creditors: amounts falling due within one year
(78,214)
(63,691)
Net current liabilities
(669)
(23,249)
Total assets less current liabilities
13,909 
5,180 
Creditors: amounts falling due after more than one year
(49,075)
(89,439)
Net liabilities
(35,166)
(84,259)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(35,266)
(84,359)
Shareholders' funds
(35,166)
(84,259)
For the year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 July 2024 and were signed on its behalf by
Dzmitry Shareika Director Company Registration No. 09831357
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ZKUK LTD Notes to the Accounts for the year ended 31 October 2023
1
Statutory information
ZKUK LTD is a private company, limited by shares, registered in England and Wales, registration number 09831357. The registered office is 63 Herald Gardens, Tunbridge Wells, TN2 3FQ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
Straight line depreciation 20%
Computer equipment
Reducing balance method 20%
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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ZKUK LTD Notes to the Accounts for the year ended 31 October 2023
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2022
70,153 
14,581 
84,734 
Disposals
(50,125)
- 
(50,125)
At 31 October 2023
20,028 
14,581 
34,609 
Depreciation
At 1 November 2022
47,341 
8,964 
56,305 
Charge for the year
4,076 
2,917 
6,993 
On disposals
(43,267)
- 
(43,267)
At 31 October 2023
8,150 
11,881 
20,031 
Net book value
At 31 October 2023
11,878 
2,700 
14,578 
At 31 October 2022
22,812 
5,617 
28,429 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
3,412 
(2,157)
Trade debtors
54,000 
1,176 
Other debtors
1,000 
7,000 
58,412 
6,019 
Amounts falling due after more than one year
Other debtors
5,368 
5,068 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
4,655 
196 
Trade creditors
1,677 
8,100 
Taxes and social security
17,303 
3,702 
Other creditors
52,513 
48,693 
Accruals
2,066 
3,000 
78,214 
63,691 
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ZKUK LTD Notes to the Accounts for the year ended 31 October 2023
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Other creditors
23,859 
48,442 
Loans from directors
25,216 
40,997 
49,075 
89,439 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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