IRIS Accounts Production v24.2.0.383 08898246 director 1.3.23 29.2.24 29.2.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh088982462023-02-28088982462024-02-29088982462023-03-012024-02-29088982462022-02-28088982462022-03-012023-02-28088982462023-02-2808898246ns15:EnglandWales2023-03-012024-02-2908898246ns14:PoundSterling2023-03-012024-02-2908898246ns10:Director12023-03-012024-02-2908898246ns10:PrivateLimitedCompanyLtd2023-03-012024-02-2908898246ns10:SmallEntities2023-03-012024-02-2908898246ns10:AuditExempt-NoAccountantsReport2023-03-012024-02-2908898246ns10:SmallCompaniesRegimeForDirectorsReport2023-03-012024-02-2908898246ns10:SmallCompaniesRegimeForAccounts2023-03-012024-02-2908898246ns10:FullAccounts2023-03-012024-02-290889824612023-03-012024-02-2908898246ns10:CompanySecretary12023-03-012024-02-2908898246ns10:RegisteredOffice2023-03-012024-02-2908898246ns5:CurrentFinancialInstruments2024-02-2908898246ns5:CurrentFinancialInstruments2023-02-2808898246ns5:Non-currentFinancialInstruments2024-02-2908898246ns5:Non-currentFinancialInstruments2023-02-2808898246ns5:ShareCapital2024-02-2908898246ns5:ShareCapital2023-02-2808898246ns5:RetainedEarningsAccumulatedLosses2024-02-2908898246ns5:RetainedEarningsAccumulatedLosses2023-02-2808898246ns5:NetGoodwill2023-03-012024-02-2908898246ns5:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2908898246ns5:FurnitureFittings2023-03-012024-02-2908898246ns5:MotorVehicles2023-03-012024-02-2908898246ns5:NetGoodwill2023-02-2808898246ns5:NetGoodwill2024-02-2908898246ns5:NetGoodwill2023-02-2808898246ns5:FurnitureFittings2023-02-2808898246ns5:MotorVehicles2023-02-2808898246ns5:FurnitureFittings2024-02-2908898246ns5:MotorVehicles2024-02-2908898246ns5:FurnitureFittings2023-02-2808898246ns5:MotorVehicles2023-02-2808898246ns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2024-02-2908898246ns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2023-02-2808898246ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2024-02-2908898246ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-02-2808898246ns5:Non-currentFinancialInstrumentsns5:MoreThanFiveYears2024-02-2908898246ns5:Non-currentFinancialInstrumentsns5:MoreThanFiveYears2023-02-2808898246ns5:Secured2024-02-2908898246ns5:Secured2023-02-28
REGISTERED NUMBER: 08898246 (England and Wales)















Unaudited Financial Statements for the Year Ended 29 February 2024

for

Zenas Top Nosh Limited

Zenas Top Nosh Limited (Registered number: 08898246)






Contents of the Financial Statements
for the Year Ended 29 February 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Zenas Top Nosh Limited

Company Information
for the Year Ended 29 February 2024







DIRECTOR: Mrs Z Kliszcz





SECRETARY:





REGISTERED OFFICE: 2 Mill Lane
South Clifton
Newark
Nottinghamshire
NG23 7AN





REGISTERED NUMBER: 08898246 (England and Wales)





ACCOUNTANTS: ASAP Accountants & Business Advisors Ltd
Room 206, Mercury House
Willoughton Drive
Foxby Lane Business Park
Gainsborough
Lincolnshire
DN21 1DY

Zenas Top Nosh Limited (Registered number: 08898246)

Balance Sheet
29 February 2024

29.2.24 28.2.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,586 2,350
1,586 2,350

CURRENT ASSETS
Stocks 837 837
Cash at bank 539 -
1,376 837
CREDITORS
Amounts falling due within one year 6 11,097 13,356
NET CURRENT LIABILITIES (9,721 ) (12,519 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(8,135

)

(10,169

)

CREDITORS
Amounts falling due after more than
one year

7

12,709

14,389
NET LIABILITIES (20,844 ) (24,558 )

Zenas Top Nosh Limited (Registered number: 08898246)

Balance Sheet - continued
29 February 2024

29.2.24 28.2.23
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (20,944 ) (24,658 )
(20,844 ) (24,558 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 25 July 2024 and were signed by:





Mrs Z Kliszcz - Director


Zenas Top Nosh Limited (Registered number: 08898246)

Notes to the Financial Statements
for the Year Ended 29 February 2024

1. STATUTORY INFORMATION

Zenas Top Nosh 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.

The financial statements have been prepared on a going concern basis despite the negative balance sheet.This situation has never really recovered from the COVID-19 pandemic.

However, the Director is confident that company will become profitable once the economy starts to head back to some sort of normality.

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 2014, is being amortised evenly over its estimated useful life of five 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.
Fixtures and fittings - 33% on cost
Motor vehicles - 25% on reducing balance

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


Zenas Top Nosh Limited (Registered number: 08898246)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024

2. ACCOUNTING POLICIES - continued
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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 4 ) .

Zenas Top Nosh Limited (Registered number: 08898246)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 March 2023
and 29 February 2024 10,000
AMORTISATION
At 1 March 2023
and 29 February 2024 10,000
NET BOOK VALUE
At 29 February 2024 -
At 28 February 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 March 2023
and 29 February 2024 7,629 3,500 11,129
DEPRECIATION
At 1 March 2023 5,430 3,349 8,779
Charge for year 726 38 764
At 29 February 2024 6,156 3,387 9,543
NET BOOK VALUE
At 29 February 2024 1,473 113 1,586
At 28 February 2023 2,199 151 2,350

Zenas Top Nosh Limited (Registered number: 08898246)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
29.2.24 28.2.23
£    £   
Bank loans and overdrafts 1,680 1,711
Trade creditors 1 -
Tax 685 2,221
VAT 882 1,241
Directors' current accounts 7,149 7,483
Accruals and deferred income 700 700
11,097 13,356

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE
THAN ONE YEAR
29.2.24 28.2.23
£    £   
Bank loans - 1-2 years 1,680 1,680
Bank loans - 2-5 years 5,040 5,040
Bank loans more 5 yr by instal 5,989 7,669
12,709 14,389

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 5,989 7,669

8. SECURED DEBTS

The following secured debts are included within creditors:

29.2.24 28.2.23
£    £   
Bank overdraft - 31
Bank loans 14,389 16,069
14,389 16,100