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Registered number: 13204147
TZSK Second Ltd
Unaudited Financial Statements
For The Year Ended 29 February 2024
DKR Chartered Accountants
36 Lichfield Street
Walsall
West Midlands
WS1 1TJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13204147
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 5,000 7,500
Tangible Assets 5 655,994 390,317
660,994 397,817
CURRENT ASSETS
Stocks 6 15,000 12,000
Debtors 7 37,537 29,468
Cash at bank and in hand 116,498 70,802
169,035 112,270
Creditors: Amounts Falling Due Within One Year 8 (560,370 ) (417,992 )
NET CURRENT ASSETS (LIABILITIES) (391,335 ) (305,722 )
TOTAL ASSETS LESS CURRENT LIABILITIES 269,659 92,095
NET ASSETS 269,659 92,095
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 269,559 91,995
SHAREHOLDERS' FUNDS 269,659 92,095
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Page 2
For the year ending 29 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 Tadeer Hussain
Director
27th 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
TZSK Second Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13204147 . The registered office is 10 Daisy Bank Crescent, Walsall, West Midlands, WS5 3BJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets includes a licence fee. It is amortised to profit and loss account over its estimated economic life of 5 years

2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any 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 & Machinery 15% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
Computer Equipment 25% Reducing Balance
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 29 (2023: 19)
29 19
4. Intangible Assets
Other
£
Cost
As at 1 March 2023 12,500
As at 29 February 2024 12,500
...CONTINUED
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Amortisation
As at 1 March 2023 5,000
Provided during the period 2,500
As at 29 February 2024 7,500
Net Book Value
As at 29 February 2024 5,000
As at 1 March 2023 7,500
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 March 2023 191,987 38,849 212,264 11,347 454,447
Additions 109,542 - 275,417 - 384,959
As at 29 February 2024 301,529 38,849 487,681 11,347 839,406
Depreciation
As at 1 March 2023 - 16,996 43,809 3,325 64,130
Provided during the period 45,231 5,463 66,582 2,006 119,282
As at 29 February 2024 45,231 22,459 110,391 5,331 183,412
Net Book Value
As at 29 February 2024 256,298 16,390 377,290 6,016 655,994
As at 1 March 2023 191,987 21,853 168,455 8,022 390,317
6. Stocks
2024 2023
£ £
Stock 15,000 12,000
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 37,537 29,468
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 11,623 16,261
Other taxes and social security 50,043 25,764
Other creditors 364,878 244,591
Accruals and deferred income 2,500 650
Amounts owed to related parties 131,326 130,726
560,370 417,992
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9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Related Party Transactions
At 28th February 2023 there was an amount of £130,726 (2022: NIL) owed to an entity under common control. This loan is interest free and repayable on demand.
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