2023-04-012024-03-312024-03-31false12017993ZARA SPV LTD2024-08-16iso4217:GBPxbrli:pure120179932023-04-01120179932024-03-31120179932023-04-012024-03-31120179932022-04-01120179932023-03-31120179932022-04-012023-03-3112017993bus:SmallEntities2023-04-012024-03-3112017993bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3112017993bus:AbridgedAccounts2023-04-012024-03-3112017993bus:PrivateLimitedCompanyLtd2023-04-012024-03-3112017993core:WithinOneYear2024-03-3112017993core:AfterOneYear2024-03-3112017993core:WithinOneYear2023-03-3112017993core:AfterOneYear2023-03-3112017993core:ShareCapital2024-03-3112017993core:SharePremium2024-03-3112017993core:RevaluationReserve2024-03-3112017993core:OtherReservesSubtotal2024-03-3112017993core:RetainedEarningsAccumulatedLosses2024-03-3112017993core:ShareCapital2023-03-3112017993core:SharePremium2023-03-3112017993core:RevaluationReserve2023-03-3112017993core:OtherReservesSubtotal2023-03-3112017993core:RetainedEarningsAccumulatedLosses2023-03-3112017993core:LandBuildings2024-03-3112017993core:PlantMachinery2024-03-3112017993core:Vehicles2024-03-3112017993core:FurnitureFittings2024-03-3112017993core:OfficeEquipment2024-03-3112017993core:NetGoodwill2024-03-3112017993core:IntangibleAssetsOtherThanGoodwill2024-03-3112017993core:ListedExchangeTraded2024-03-3112017993core:UnlistedNon-exchangeTraded2024-03-3112017993core:LandBuildings2023-03-3112017993core:PlantMachinery2023-03-3112017993core:Vehicles2023-03-3112017993core:FurnitureFittings2023-03-3112017993core:OfficeEquipment2023-03-3112017993core:NetGoodwill2023-03-3112017993core:IntangibleAssetsOtherThanGoodwill2023-03-3112017993core:ListedExchangeTraded2023-03-3112017993core:UnlistedNon-exchangeTraded2023-03-3112017993core:LandBuildings2023-04-012024-03-3112017993core:PlantMachinery2023-04-012024-03-3112017993core:Vehicles2023-04-012024-03-3112017993core:FurnitureFittings2023-04-012024-03-3112017993core:OfficeEquipment2023-04-012024-03-3112017993core:NetGoodwill2023-04-012024-03-3112017993core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3112017993core:ListedExchangeTraded2023-04-012024-03-3112017993core:UnlistedNon-exchangeTraded2023-04-012024-03-3112017993core:MoreThanFiveYears2023-04-012024-03-3112017993core:Non-currentFinancialInstruments2024-03-3112017993core:Non-currentFinancialInstruments2023-03-3112017993dpl:CostSales2023-04-012024-03-3112017993dpl:DistributionCosts2023-04-012024-03-3112017993core:LandBuildings2023-04-012024-03-3112017993core:PlantMachinery2023-04-012024-03-3112017993core:Vehicles2023-04-012024-03-3112017993core:FurnitureFittings2023-04-012024-03-3112017993core:OfficeEquipment2023-04-012024-03-3112017993dpl:AdministrativeExpenses2023-04-012024-03-3112017993core:NetGoodwill2023-04-012024-03-3112017993core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3112017993dpl:GroupUndertakings2023-04-012024-03-3112017993dpl:ParticipatingInterests2023-04-012024-03-3112017993dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3112017993core:ListedExchangeTraded2023-04-012024-03-3112017993dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3112017993core:UnlistedNon-exchangeTraded2023-04-012024-03-3112017993dpl:CostSales2022-04-012023-03-3112017993dpl:DistributionCosts2022-04-012023-03-3112017993core:LandBuildings2022-04-012023-03-3112017993core:PlantMachinery2022-04-012023-03-3112017993core:Vehicles2022-04-012023-03-3112017993core:FurnitureFittings2022-04-012023-03-3112017993core:OfficeEquipment2022-04-012023-03-3112017993dpl:AdministrativeExpenses2022-04-012023-03-3112017993core:NetGoodwill2022-04-012023-03-3112017993core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3112017993dpl:GroupUndertakings2022-04-012023-03-3112017993dpl:ParticipatingInterests2022-04-012023-03-3112017993dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3112017993core:ListedExchangeTraded2022-04-012023-03-3112017993dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3112017993core:UnlistedNon-exchangeTraded2022-04-012023-03-3112017993core:NetGoodwill2024-03-3112017993core:IntangibleAssetsOtherThanGoodwill2024-03-3112017993core:LandBuildings2024-03-3112017993core:PlantMachinery2024-03-3112017993core:Vehicles2024-03-3112017993core:FurnitureFittings2024-03-3112017993core:OfficeEquipment2024-03-3112017993core:AfterOneYear2024-03-3112017993core:WithinOneYear2024-03-3112017993core:ListedExchangeTraded2024-03-3112017993core:UnlistedNon-exchangeTraded2024-03-3112017993core:ShareCapital2024-03-3112017993core:SharePremium2024-03-3112017993core:RevaluationReserve2024-03-3112017993core:OtherReservesSubtotal2024-03-3112017993core:RetainedEarningsAccumulatedLosses2024-03-3112017993core:NetGoodwill2023-03-3112017993core:IntangibleAssetsOtherThanGoodwill2023-03-3112017993core:LandBuildings2023-03-3112017993core:PlantMachinery2023-03-3112017993core:Vehicles2023-03-3112017993core:FurnitureFittings2023-03-3112017993core:OfficeEquipment2023-03-3112017993core:AfterOneYear2023-03-3112017993core:WithinOneYear2023-03-3112017993core:ListedExchangeTraded2023-03-3112017993core:UnlistedNon-exchangeTraded2023-03-3112017993core:ShareCapital2023-03-3112017993core:SharePremium2023-03-3112017993core:RevaluationReserve2023-03-3112017993core:OtherReservesSubtotal2023-03-3112017993core:RetainedEarningsAccumulatedLosses2023-03-3112017993core:NetGoodwill2022-04-0112017993core:IntangibleAssetsOtherThanGoodwill2022-04-0112017993core:LandBuildings2022-04-0112017993core:PlantMachinery2022-04-0112017993core:Vehicles2022-04-0112017993core:FurnitureFittings2022-04-0112017993core:OfficeEquipment2022-04-0112017993core:AfterOneYear2022-04-0112017993core:WithinOneYear2022-04-0112017993core:ListedExchangeTraded2022-04-0112017993core:UnlistedNon-exchangeTraded2022-04-0112017993core:ShareCapital2022-04-0112017993core:SharePremium2022-04-0112017993core:RevaluationReserve2022-04-0112017993core:OtherReservesSubtotal2022-04-0112017993core:RetainedEarningsAccumulatedLosses2022-04-0112017993core:AfterOneYear2023-04-012024-03-3112017993core:WithinOneYear2023-04-012024-03-3112017993core:Non-currentFinancialInstrumentscore:CostValuation2023-04-012024-03-3112017993core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-012024-03-3112017993core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-012024-03-3112017993core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-012024-03-3112017993core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-012024-03-3112017993core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-012024-03-3112017993core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3112017993core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3112017993core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3112017993core:Non-currentFinancialInstrumentscore:CostValuation2024-03-3112017993core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-03-3112017993core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-03-3112017993core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-03-3112017993core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-03-3112017993core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-03-3112017993core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-03-3112017993core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-03-3112017993core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-03-3112017993core:Non-currentFinancialInstrumentscore:CostValuation2023-03-3112017993core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-3112017993core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-3112017993core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-3112017993core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-3112017993core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-3112017993core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-3112017993core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-3112017993core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-3112017993bus:Director12023-04-012024-03-31

ZARA SPV LTD

Registered Number
12017993
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

ZARA SPV LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

KASHEF, Zahra

Registered Address

8b Accommodation Road
Golders Green
London
NW11 8ED

Registered Number

12017993 (England and Wales)
ZARA SPV LTD
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3247,839247,839
247,839247,839
Current assets
Cash at bank and on hand14,1205,747
14,1205,747
Creditors amounts falling due within one year4(146,723)(145,106)
Net current assets (liabilities)(132,603)(139,359)
Total assets less current liabilities115,236108,480
Creditors amounts falling due after one year5(107,250)(107,250)
Net assets7,9861,230
Capital and reserves
Called up share capital11
Profit and loss account7,9851,229
Shareholders' funds7,9861,230
The financial statements were approved and authorised for issue by the Director on 16 August 2024, and are signed on its behalf by:
KASHEF, Zahra
Director
Registered Company No. 12017993
ZARA SPV LTD
Notes to the Financial Statements
for the year ended 31 March 2024

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 23247,839
At 31 March 24247,839
Net book value
At 31 March 24247,839
At 31 March 23247,839
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables67,384-
Bank borrowings and overdrafts74,63374,633
Taxation and social security1,585288
Other creditors2,30069,684
Accrued liabilities and deferred income821501
Total146,723145,106
5.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts107,250107,250
Total107,250107,250