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REGISTERED NUMBER: 08089854 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2024

FOR

ZOZMA LTD

ZOZMA LTD (REGISTERED NUMBER: 08089854)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30th April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ZOZMA LTD

COMPANY INFORMATION
for the Year Ended 30th April 2024







DIRECTORS: L F Baron
Mrs A J Baron





SECRETARY: Mrs A J Baron





REGISTERED OFFICE: Cherry Trees
Back Lane
Cross in hand
Heathfield
East Sussex
TN21 0QH





REGISTERED NUMBER: 08089854 (England and Wales)





ACCOUNTANTS: D E Ball & Co Limited
Chartered Accountants
15 Bridge Road
Wellington
Telford
Shropshire
TF1 1EB

ZOZMA LTD (REGISTERED NUMBER: 08089854)

BALANCE SHEET
30th April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 7,501 10,196
Investments 6 14,100 14,100
21,601 24,296

CURRENT ASSETS
Debtors 7 47,320 41,598
Cash at bank 220,552 214,086
267,872 255,684
CREDITORS
Amounts falling due within one year 8 99,624 83,698
NET CURRENT ASSETS 168,248 171,986
TOTAL ASSETS LESS CURRENT
LIABILITIES

189,849

196,282

PROVISIONS FOR LIABILITIES 900 1,400
NET ASSETS 188,949 194,882

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 188,947 194,880
SHAREHOLDERS' FUNDS 188,949 194,882

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

ZOZMA LTD (REGISTERED NUMBER: 08089854)

BALANCE SHEET - continued
30th April 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16th September 2024 and were signed on its behalf by:





L F Baron - Director


ZOZMA LTD (REGISTERED NUMBER: 08089854)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30th April 2024

1. STATUTORY INFORMATION

Zozma Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on cost, 15% on reducing balance and Straight line over 3 years

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company has made contributions to certain of the employees money purchase pension schemes.These are reflected in the profit and loss account in the year.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

ZOZMA LTD (REGISTERED NUMBER: 08089854)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30th April 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st May 2023
and 30th April 2024 93,000
AMORTISATION
At 1st May 2023
and 30th April 2024 93,000
NET BOOK VALUE
At 30th April 2024 -
At 30th April 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st May 2023 15,086
Additions 388
Disposals (471 )
At 30th April 2024 15,003
DEPRECIATION
At 1st May 2023 4,890
Charge for year 3,083
Eliminated on disposal (471 )
At 30th April 2024 7,502
NET BOOK VALUE
At 30th April 2024 7,501
At 30th April 2023 10,196

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1st May 2023
and 30th April 2024 14,100
NET BOOK VALUE
At 30th April 2024 14,100
At 30th April 2023 14,100

ZOZMA LTD (REGISTERED NUMBER: 08089854)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30th April 2024

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 38,491 34,490
Other debtors 8,829 7,108
47,320 41,598

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 2,393 2,597
Taxation and social security 91,127 75,344
Other creditors 6,104 5,757
99,624 83,698

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
2 Ordinary £1 2 2

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30th April 2024 and 30th April 2023:

30.4.24 30.4.23
£    £   
L F Baron and Mrs A J Baron
Balance outstanding at start of year - -
Amounts advanced 45,576 29,266
Amounts repaid (45,576 ) (29,266 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

Loans to directors were repaid prior to the year end with interest at 2.25% on the monthly loan balance until repaid.