Acorah Software Products - Accounts Production 16.1.200 false true 5 April 2023 6 April 2022 false 6 April 2023 5 April 2024 5 April 2024 04158901 Mrs P Harrison Mr G Harrison Mr G Harrison iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04158901 2023-04-05 04158901 2024-04-05 04158901 2023-04-06 2024-04-05 04158901 frs-core:CurrentFinancialInstruments 2024-04-05 04158901 frs-core:ComputerEquipment 2024-04-05 04158901 frs-core:ComputerEquipment 2023-04-06 2024-04-05 04158901 frs-core:ComputerEquipment 2023-04-05 04158901 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-06 2024-04-05 04158901 frs-core:ShareCapital 2024-04-05 04158901 frs-core:RetainedEarningsAccumulatedLosses 2024-04-05 04158901 frs-bus:PrivateLimitedCompanyLtd 2023-04-06 2024-04-05 04158901 frs-bus:FilletedAccounts 2023-04-06 2024-04-05 04158901 frs-bus:SmallEntities 2023-04-06 2024-04-05 04158901 frs-bus:AuditExempt-NoAccountantsReport 2023-04-06 2024-04-05 04158901 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-06 2024-04-05 04158901 frs-bus:OrdinaryShareClass1 2023-04-06 2024-04-05 04158901 frs-bus:OrdinaryShareClass1 2024-04-05 04158901 frs-bus:Director1 2023-04-06 2024-04-05 04158901 frs-bus:Director2 2023-04-06 2024-04-05 04158901 frs-bus:CompanySecretary1 2023-04-06 2024-04-05 04158901 frs-countries:EnglandWales 2023-04-06 2024-04-05 04158901 2022-04-05 04158901 2023-04-05 04158901 2022-04-06 2023-04-05 04158901 frs-core:CurrentFinancialInstruments 2023-04-05 04158901 frs-core:ShareCapital 2023-04-05 04158901 frs-core:RetainedEarningsAccumulatedLosses 2023-04-05 04158901 frs-bus:OrdinaryShareClass1 2022-04-06 2023-04-05
Registered number: 04158901
Zara Media & Design Limited
Unaudited Financial Statements
For The Year Ended 5 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04158901
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 525 618
525 618
CURRENT ASSETS
Debtors 5 16,525 17,056
Cash at bank and in hand 35,983 42,328
52,508 59,384
Creditors: Amounts Falling Due Within One Year 6 (48,905 ) (48,325 )
NET CURRENT ASSETS (LIABILITIES) 3,603 11,059
TOTAL ASSETS LESS CURRENT LIABILITIES 4,128 11,677
PROVISIONS FOR LIABILITIES
Deferred Taxation (100 ) (117 )
NET ASSETS 4,028 11,560
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 4,026 11,558
SHAREHOLDERS' FUNDS 4,028 11,560
Page 1
Page 2
For the year ending 5 April 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 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 G Harrison
Director
03/01/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Zara Media & Design Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04158901 . The registered office is Mount Pleasant House, Clyst Honiton, Exeter, Devon, EX5 2NE.
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 rendering of services. Turnover is reduced for estimated customer rebates and other similar allowances.
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 fixed assets, except freehold property, 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:
Freehold nil
Computer Equipment 15% reducing balance
Freehold property is shown at fair value and any excess over cost is shown in the revaluation reserve.
2.4. Taxation
The 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 statement of comprehensive income because of items of income or expense that are taxable or deductible in other year 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 timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax for the year is recognised in the profit and loss account.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was  2 (2023: 3)
2 3
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Page 4
4. Tangible Assets
Computer Equipment
£
Cost
As at 6 April 2023 1,005
As at 5 April 2024 1,005
Depreciation
As at 6 April 2023 387
Provided during the period 93
As at 5 April 2024 480
Net Book Value
As at 5 April 2024 525
As at 6 April 2023 618
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 16,287 15,999
Other debtors 238 1,057
16,525 17,056
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 34,302 31,583
Other creditors 14,251 16,390
Taxation and social security 352 352
48,905 48,325
7. Share Capital
2024 2023
Allotted, called up and fully paid £ £
2 Ordinary Shares of £ 1 each 2 2
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