Registered number: 03852772 | ||||||||
FOR THE YEAR ENDED 30/11/2023 | ||||||||
Prepared By: | ||||||||
Apple Tree Accountancy Ltd | ||||||||
Fox Fold House | ||||||||
Steventon Road | ||||||||
East Hanney | ||||||||
Wantage | ||||||||
OX12 0HS |
Zioxi Ltd | ||||||||
ACCOUNTS | ||||||||
FOR THE YEAR ENDED 30/11/2023 | ||||||||
DIRECTORS | ||||||||
SECRETARY | ||||||||
REGISTERED OFFICE | ||||||||
Oxon. | ||||||||
COMPANY DETAILS | ||||||||
Private company limited by shares registered in EW - England and Wales, registered number 03852772 | ||||||||
ACCOUNTANTS | ||||||||
Apple Tree Accountancy Ltd | ||||||||
Fox Fold House | ||||||||
Steventon Road | ||||||||
East Hanney | ||||||||
Wantage | ||||||||
OX12 0HS |
Zioxi Ltd | ||||||||
ACCOUNTS | ||||||||
FOR THEYEARENDED30/11/2023 | ||||||||
CONTENTS | ||||||||
Page | ||||||||
Directors' Report | - | |||||||
Accountants' Report | - | |||||||
Statement Of Comprehensive Income | - | |||||||
Balance Sheet | 3 | |||||||
Notes To The Accounts | 4 | |||||||
The following do not form part of the statutory financial statements: | ||||||||
Trading And Profit And Loss Account | - | |||||||
Profit And Loss Account Summaries | - |
Zioxi Ltd | ||||||||
BALANCE SHEET AT | ||||||||||
2023 | 2022 | |||||||||
Notes | £ | £ | ||||||||
FIXED ASSETS | ||||||||||
Tangible assets | 3 | |||||||||
Investment Assets | 4 | |||||||||
CURRENT ASSETS | ||||||||||
Stock | ||||||||||
Debtors | 6 | |||||||||
Cash at bank and in hand | ||||||||||
5,045,861 | 4,454,222 | |||||||||
CREDITORS: Amounts falling due within one year | 7 | |||||||||
NET CURRENT ASSETS | 3,317,789 | |||||||||
TOTAL ASSETS LESS CURRENT LIABILITIES | ||||||||||
PROVISIONS FOR LIABILITIES AND CHARGES | 8 | |||||||||
NET ASSETS | ||||||||||
CAPITAL AND RESERVES | ||||||||||
Called up share capital | 9 | |||||||||
Profit and loss account | 2,142,750 | 3,400,269 | ||||||||
SHAREHOLDERS' FUNDS | ||||||||||
Approved by the board on | ||||||||||
............................. | ||||||||||
Director | ||||||||||
Zioxi Ltd | ||||||||
NOTES TO THE ACCOUNTS | ||||||||||
FOR THE YEAR ENDED 30/11/2023 | ||||||||||
1. ACCOUNTING POLICIES |
1a. Basis Of Accounting | ||||||||
The accounts have been prepared under the historical cost convention. | ||||||||
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 . |
1b. Depreciation | ||||||||
Plant and Machinery | straight line 14-33% | |||||||
Equipment | straight line 25% | |||||||
Motor Cars | straight line 25-33% |
1c. Stocks | ||||||||
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs. | ||||||||
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs. |
1d. Pension Costs | ||||||||
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year. |
1e. Foreign Currency | ||||||||
Transactions in currencies, other than the functional currency of the company, are recorded at the rate of the exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at the historic cost in a foreign currency are not retranslated. |
Zioxi Ltd | ||||||||
1f. Investments | ||||||||
Fixed asset investments are shown at cost less amounts written off. | ||||||||
Provisions are made for permanent fluctuations in value. |
2. EMPLOYEES | ||||||
2023 | 2022 | |||||
No. | No. | |||||
Average number of employees | 39 | |||||
3. TANGIBLE FIXED ASSETS | ||||||||||
Short Leasehold | Plant and | |||||||||
Properties | Machinery | Equipment | Motor Cars | Total | ||||||
£ | £ | £ | £ | £ | ||||||
Cost | ||||||||||
At 01/12/2022 | 77,967 | 294,761 | 279,920 | 340,867 | 993,515 | |||||
At 30/11/2023 | 77,967 | 294,761 | 279,920 | 340,867 | 993,515 | |||||
Depreciation | ||||||||||
At 01/12/2022 | 77,967 | 202,316 | 271,523 | 340,867 | 892,673 | |||||
For the year | - | 45,451 | 4,959 | - | 50,410 | |||||
At 30/11/2023 | 77,967 | 247,767 | 276,482 | 340,867 | 943,083 | |||||
Net Book Amounts | ||||||||||
At 30/11/2023 | - | 50,432 | ||||||||
At 30/11/2022 | - | 100,842 | ||||||||
4. FINANCIAL ASSETS | |||||||||
Shares in group companies | |||||||||
and participating interests | Total | ||||||||
£ | £ | ||||||||
Cost | |||||||||
At 01/12/2022 | 31,640 | 31,640 | |||||||
At 30/11/2023 | 31,640 | 31,640 | |||||||
Amortisation | |||||||||
Net Book Amounts | |||||||||
At 30/11/2023 | 31,640 | 31,640 | |||||||
At 30/11/2022 | 31,640 | 31,640 | |||||||
Zioxi Ltd | ||||||||
5. STOCK | 2023 | 2022 | ||||
£ | £ | |||||
Stock comprises: | ||||||
Stock of finished goods | ||||||
6. DEBTORS | 2023 | 2022 | ||||||
£ | £ | |||||||
Amounts falling due within one year | ||||||||
Trade debtors | 1,224,317 | 1,871,551 | ||||||
VAT | 1,566 | - | ||||||
Amounts due from group companies | - | 233,939 | ||||||
Prepayments | 74,954 | 73,411 | ||||||
1,300,837 | 2,178,901 | |||||||
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||||||
2023 | 2022 | |||||||
£ | £ | |||||||
UK corporation tax | 94,365 | 565,000 | ||||||
VAT | - | 22,891 | ||||||
PAYE control | 41,790 | 32,450 | ||||||
Amounts due from group companies | 1,549,355 | - | ||||||
Trade creditors | 659,817 | 250,834 | ||||||
Accruals | 383,675 | 262,314 | ||||||
Deferred income | 121,179 | 2,944 | ||||||
2,850,181 | 1,136,433 | |||||||
8. PROVISIONS FOR LIABILITIES | 2023 | 2022 | ||||||
£ | £ | |||||||
Dilapidation provision | 135,000 | 50,000 | ||||||
135,000 | 50,000 | |||||||
The dilapidation provision relates to an amount held for dilapidation rectification on one of the property lease contracts. This amount was professionally assessed during the year. | ||||||||
Zioxi Ltd | ||||||||
9. SHARE CAPITAL | 2023 | 2022 | ||||||
£ | £ | |||||||
Allotted, issued and fully paid: | ||||||||
2 | 2 | |||||||
2 | 2 | |||||||
10. CONTROLLING PARTY | ||||||||
The immediate and ultimate parent company throughout this year and the last was Isis Concepts Holdings Ltd, a company incorporated in England & Wales. | ||||||||