Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30No description of principal activity2023-05-01false2falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14829862 2023-04-30 14829862 2023-05-01 2024-04-30 14829862 2022-05-01 2023-04-30 14829862 2024-04-30 14829862 c:Director1 2023-05-01 2024-04-30 14829862 d:ComputerEquipment 2023-05-01 2024-04-30 14829862 d:ComputerEquipment 2024-04-30 14829862 d:CurrentFinancialInstruments 2024-04-30 14829862 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 14829862 d:ShareCapital 2024-04-30 14829862 d:RetainedEarningsAccumulatedLosses 2024-04-30 14829862 c:FRS102 2023-05-01 2024-04-30 14829862 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 14829862 c:FullAccounts 2023-05-01 2024-04-30 14829862 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure
Company registration number: 14829862







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 APRIL 2024


ZOKI TECHNICAL LTD






































img228e.png                        

 


ZOKI TECHNICAL LTD
REGISTERED NUMBER:14829862



STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
Note
£

Fixed assets
  

Tangible assets
 3 
1,529

  
1,529

Current assets
  

Bank and cash balances
  
4,413

  
4,413

Creditors: amounts falling due within one year
  
(5,233)

Net current (liabilities)/assets
  
 
 
(820)

Total assets less current liabilities
  
709

  

Net assets
  
709


Capital and reserves
  

Called up share capital 
  
50

Profit and loss account
  
659

  
709


Page 1

 


ZOKI TECHNICAL LTD
REGISTERED NUMBER:14829862


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question 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 financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
W A Smith
Director

Date: 28 October 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 


ZOKI TECHNICAL LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.Accounting policies

 
1.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
1.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
1.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
1.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 


ZOKI TECHNICAL LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.Accounting policies (continued)


1.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment
-
25%
on cost

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
1.5

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.


2.


Employees

The average monthly number of employees, including directors, during the year was 2.


3.


Tangible fixed assets





Computer equipment

£



Cost or valuation


Additions
1,529



At 30 April 2024

1,529






Net book value



At 30 April 2024
1,529

Page 4

 


ZOKI TECHNICAL LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Creditors: Amounts falling due within one year

2024
£

Corporation tax
3,666

Other creditors
367

Accruals and deferred income
1,200

5,233


 
Page 5