Zaptia + N Ltd Filleted Accounts Cover
Zaptia + N Ltd
Company No. 12497216
Information for Filing with The Registrar
31 March 2024
Zaptia + N Ltd Directors Report Registrar
The Director presents her report and the accounts for the year ended 31 March 2024.
Principal activities
The principal activity of the company during the year under review was consultancy.
Director
The Director who served at any time during the year was as follows:
N. Zaptia
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
N. Zaptia
Director
14 October 2024
Zaptia + N Ltd Balance Sheet Registrar
at
31 March 2024
Company No.
12497216
Notes
2024
2023
£
£
Current assets
Debtors
4
11
Cash at bank and in hand
7,970-
7,9711
Creditors: Amount falling due within one year
5
(2,504)
-
Net current assets
5,4671
Total assets less current liabilities
5,4671
Net assets
5,4671
Capital and reserves
Called up share capital
11
Profit and loss account
6
5,466-
Total equity
5,4671
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 14 October 2024 and signed on its behalf by:
N. Zaptia
Director
14 October 2024
Zaptia + N Ltd Notes to the Accounts Registrar
for the year ended 31 March 2024
1
General information
Zaptia + N Ltd is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 12497216
Its registered office is:
124 City Road
London
EC1V 2NX
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Foreign currencies
The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of 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 historic cost in a foreign currency are not retranslated.
3
Employees
2024
2023
Number
Number
The average monthly number of employees (including directors) during the year was:
11
4
Debtors
2024
2023
£
£
Other debtors
11
11
5
Creditors:
amounts falling due within one year
2024
2023
£
£
Trade creditors
104-
Taxes and social security
1,602
-
Loans from directors
16-
Accruals and deferred income
782-
2,504-
6
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
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