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Registered number: 11535225
Zaffon Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 November 2023
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 11535225
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 79,821 79,361
79,821 79,361
CURRENT ASSETS
Debtors 5 23,359 59,674
Cash at bank and in hand 57,106 28,273
80,465 87,947
Creditors: Amounts Falling Due Within One Year (12,582 ) (13,510 )
NET CURRENT ASSETS (LIABILITIES) 67,883 74,437
TOTAL ASSETS LESS CURRENT LIABILITIES 147,704 153,798
Creditors: Amounts Falling Due After More Than One Year (53,767 ) (64,383 )
NET ASSETS 93,937 89,415
CAPITAL AND RESERVES
Called up share capital 7 10 10
Profit and Loss Account 93,927 89,405
SHAREHOLDERS' FUNDS 93,937 89,415
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Page 2
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 November 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Ms Jane Byrnes
Director
30/08/2024
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Abridged Financial Statements
1. General Information
Zaffon Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11535225 . The registered office is 127 Briscoe Lane, Manchester, M40 2TP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery Reducing Balance @ 10%
Motor Vehicles Reducing Balance @ 15%
Fixtures & Fittings Reducing Balance @ 10%
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 22 (2022: 19)
22 19
4. Tangible Assets
Total
£
Cost
As at 1 December 2022 95,042
Additions 12,937
As at 30 November 2023 107,979
Depreciation
As at 1 December 2022 15,681
Provided during the period 12,477
As at 30 November 2023 28,158
...CONTINUED
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Net Book Value
As at 30 November 2023 79,821
As at 1 December 2022 79,361
5. Debtors
2023 2022
£ £
Due after more than one year
Other debtors 10,000 10,000
10,000 10,000
6. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 17,769 24,785
7. Share Capital
2023 2022
£ £
Called Up Share Capital not Paid 10 10
Amount of Allotted, Called Up Share Capital 10 10
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2022 Amounts advanced Amounts repaid Amounts written off As at 30 November 2023
£ £ £ £ £
Ms Jane Byrnes 6,783 34,206 31,000 - 9,989
The above loan is unsecured, interest free and repayable on demand.
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