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REGISTERED NUMBER: 01866328 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

ZONE CEE LIMITED

ZONE CEE LIMITED (REGISTERED NUMBER: 01866328)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024










Page

Company Information 1

Report of the Accountants 2

Balance Sheet 3

Notes to the Financial Statements 5


ZONE CEE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTOR: J O'Regan





SECRETARY:





REGISTERED OFFICE: 300 Scribers Lane
Hall Green
Birmingham
West Midlands
B28 0TD





REGISTERED NUMBER: 01866328 (England and Wales)





ACCOUNTANTS: JFR Accountancy Limited
61 Irnham Road
Four Oaks
Sutton Coldfield
West Midlands
B74 2TQ

ZONE CEE LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTOR OF
ZONE CEE LIMITED


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2024 set out on pages two to eleven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






JFR Accountancy Limited
61 Irnham Road
Four Oaks
Sutton Coldfield
West Midlands
B74 2TQ


18 July 2024

ZONE CEE LIMITED (REGISTERED NUMBER: 01866328)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 17,395 22,846

CURRENT ASSETS
Stocks 39,559 71,802
Debtors 5 878,983 848,840
Cash at bank and in hand 164,672 219,619
1,083,214 1,140,261
CREDITORS
Amounts falling due within one year 6 218,956 379,189
NET CURRENT ASSETS 864,258 761,072
TOTAL ASSETS LESS CURRENT
LIABILITIES

881,653

783,918

CREDITORS
Amounts falling due after more than one
year

7

(104,000

)

(106,667

)

PROVISIONS FOR LIABILITIES (4,300 ) (4,300 )
NET ASSETS 773,353 672,951

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 773,351 672,949
SHAREHOLDERS' FUNDS 773,353 672,951

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

ZONE CEE LIMITED (REGISTERED NUMBER: 01866328)

BALANCE SHEET - continued
31 MARCH 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 July 2024 and were signed by:





J O'Regan - Director


ZONE CEE LIMITED (REGISTERED NUMBER: 01866328)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024


1. STATUTORY INFORMATION

Zone Cee Limited 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 represents the sales value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where a contract has only been partially completed at the Balance Sheet date turnover represents the value of the services provided to date based on a proportion of the total expected consideration at completion, Where payments are received in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

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 - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

ZONE CEE LIMITED (REGISTERED NUMBER: 01866328)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Revenue recognition
Revenue is recognised by a 3rd party valuation on interim stages of job completion. Certificates of payments are raised to take into account job completion at various stages of the contract. At the year end a review of invoices posted after the Balance Sheet date is undertaken and a provision is made for work completed in the year under review.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2023 - 13 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2023 10,477 7,659 52,953 15,038 86,127
Additions - - - 582 582
At 31 March 2024 10,477 7,659 52,953 15,620 86,709
DEPRECIATION
At 1 April 2023 10,477 7,327 31,275 14,202 63,281
Charge for year - 83 5,419 531 6,033
At 31 March 2024 10,477 7,410 36,694 14,733 69,314
NET BOOK VALUE
At 31 March 2024 - 249 16,259 887 17,395
At 31 March 2023 - 332 21,678 836 22,846

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 175,581 193,518
Amounts owed by group undertakings 695,000 635,000
Other debtors 8,402 20,322
878,983 848,840

ZONE CEE LIMITED (REGISTERED NUMBER: 01866328)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts - 60,000
Trade creditors 99,569 161,037
Taxation and social security 83,144 103,370
Other creditors 36,243 54,782
218,956 379,189

Included in other creditors is an amount owed to the Director of £11,000 (2023 - £0).

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 106,667
Other creditors 104,000 -
104,000 106,667

8. RELATED PARTY DISCLOSURES

The amount owed from JOR Group limited of £695,000 (2023 - £ 635,000) is a company also controlled by the director of Zone Cee Limited.

The loan of £104,000 (2023 - £0) is an interest free loan from the Director's family which is being repaid in equal monthly instalments.