Registered number
09277263
ZOYA FILMS LTD
Unaudited Filleted Accounts
31 July 2023
ZOYA FILMS LTD
Registered number: 09277263
Balance Sheet
as at 31 July 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 40,339 43,098
Current assets
Debtors 4 34,774 10,485
Cash at bank and in hand 9,369 21,229
44,143 31,714
Creditors: amounts falling due within one year 5 (23,831) (3,286)
Net current assets 20,312 28,428
Net assets 60,651 71,526
Capital and reserves
Called up share capital 146 146
Share premium 49,979 49,979
Profit and loss account 10,526 21,401
Shareholders' funds 60,651 71,526
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Anatole Hou Yeung Sloan
Director
Approved by the board on 30 July 2024
ZOYA FILMS LTD
Notes to the Accounts
for the year ended 31 July 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings, tools and equipment 20% Reducing balance
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.
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 3 3
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 August 2022 70,407
Additions 6,264
At 31 July 2023 76,671
Depreciation
At 1 August 2022 27,309
Charge for the year 9,023
At 31 July 2023 36,332
Net book value
At 31 July 2023 40,339
At 31 July 2022 43,098
4 Debtors 2023 2022
£ £
Trade debtors 34,774 10,485
5 Creditors: amounts falling due within one year 2023 2022
£ £
Bank loans and overdrafts 7,703 11,292
Obligations under finance lease and hire purchase contracts - 719
Taxation and social security costs 2,102 (3,191)
Other creditors 14,026 (5,534)
23,831 3,286
6 Other information
ZOYA FILMS LTD is a private company limited by shares and incorporated in England. Its registered office is:
41 Blomfield Road
London
W9 2PF
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