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Registered number: 12442731
Zinnia Environmental Ltd
Unaudited Financial Statements
For The Year Ended 27 February 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12442731
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 63,325 3,930
63,325 3,930
CURRENT ASSETS
Debtors 5 432,358 177,292
Cash at bank and in hand 33,459 3,053
465,817 180,345
Creditors: Amounts Falling Due Within One Year 6 (489,026 ) (199,675 )
NET CURRENT ASSETS (LIABILITIES) (23,209 ) (19,330 )
TOTAL ASSETS LESS CURRENT LIABILITIES 40,116 (15,400 )
Creditors: Amounts Falling Due After More Than One Year 7 (13,955 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,893 ) -
NET ASSETS/(LIABILITIES) 19,268 (15,400 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 19,267 (15,401 )
SHAREHOLDERS' FUNDS 19,268 (15,400)
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For the year ending 27 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr M T Hughes
Director
14 November 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Zinnia Environmental Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12442731 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant and machinery 25% Reducing Balance
Motor vehicles 25% Reducing Balance
Computer equipment 33% Straight Line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 4)
5 4
4. Tangible Assets
Plant and machinery Motor vehicles Computer equipment Total
£ £ £ £
Cost
As at 28 February 2023 - 5,417 1,090 6,507
Additions 27,000 106,920 870 134,790
Disposals (27,000 ) (27,000 ) - (54,000 )
As at 27 February 2024 - 85,337 1,960 87,297
Depreciation
As at 28 February 2023 - 2,370 207 2,577
Provided during the period - 20,742 653 21,395
As at 27 February 2024 - 23,112 860 23,972
Net Book Value
As at 27 February 2024 - 62,225 1,100 63,325
As at 28 February 2023 - 3,047 883 3,930
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2024 2023
£ £
Motor vehicles 17,963 -
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 102,230 175,792
Prepayments and accrued income - 1,500
Other debtors 330,128 -
432,358 177,292
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6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 4,720 -
Trade creditors 36,588 139,064
Bank loans and overdrafts - 19,022
Other taxes and social security 6,638 -
VAT 64,276 21,091
Net wages 3,382 -
Accruals and deferred income 302,400 -
Director's loan account 71,022 20,498
489,026 199,675
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 13,955 -
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,720 -
Later than one year and not later than five years 13,955 -
18,675 -
18,675 -
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
10. Related Party Transactions
The following related party transactions were undertaken during the year:
During the period a director of the company introduced amounts totalling £162,351 and withdrew amounts totalling £111,828. At the balance sheet date the amount owed to the director was £71,022 (2023: £20,498). 
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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