2023-05-012024-04-302024-04-30false12292370ZAUM UK LTD2025-01-2258210falseiso4217:GBPxbrli:pure122923702023-05-01122923702024-04-30122923702023-05-012024-04-30122923702022-05-01122923702023-04-30122923702022-05-012023-04-3012292370bus:SmallEntities2023-05-012024-04-3012292370bus:AuditExempt-NoAccountantsReport2023-05-012024-04-3012292370bus:FullAccounts2023-05-012024-04-3012292370bus:PrivateLimitedCompanyLtd2023-05-012024-04-3012292370core:WithinOneYear2024-04-3012292370core:AfterOneYear2024-04-3012292370core:WithinOneYear2023-04-3012292370core:AfterOneYear2023-04-3012292370core:ShareCapital2024-04-3012292370core:SharePremium2024-04-3012292370core:RevaluationReserve2024-04-3012292370core:OtherReservesSubtotal2024-04-3012292370core:RetainedEarningsAccumulatedLosses2024-04-3012292370core:ShareCapital2023-04-3012292370core:SharePremium2023-04-3012292370core:RevaluationReserve2023-04-3012292370core:OtherReservesSubtotal2023-04-3012292370core:RetainedEarningsAccumulatedLosses2023-04-3012292370core:LandBuildings2024-04-3012292370core:PlantMachinery2024-04-3012292370core:Vehicles2024-04-3012292370core:FurnitureFittings2024-04-3012292370core:OfficeEquipment2024-04-3012292370core:NetGoodwill2024-04-3012292370core:IntangibleAssetsOtherThanGoodwill2024-04-3012292370core:ListedExchangeTraded2024-04-3012292370core:UnlistedNon-exchangeTraded2024-04-3012292370core:LandBuildings2023-04-3012292370core:PlantMachinery2023-04-3012292370core:Vehicles2023-04-3012292370core:FurnitureFittings2023-04-3012292370core:OfficeEquipment2023-04-3012292370core:NetGoodwill2023-04-3012292370core:IntangibleAssetsOtherThanGoodwill2023-04-3012292370core:ListedExchangeTraded2023-04-3012292370core:UnlistedNon-exchangeTraded2023-04-3012292370core:LandBuildings2023-05-012024-04-3012292370core:PlantMachinery2023-05-012024-04-3012292370core:Vehicles2023-05-012024-04-3012292370core:FurnitureFittings2023-05-012024-04-3012292370core:OfficeEquipment2023-05-012024-04-3012292370core:NetGoodwill2023-05-012024-04-3012292370core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3012292370core:ListedExchangeTraded2023-05-012024-04-3012292370core:UnlistedNon-exchangeTraded2023-05-012024-04-3012292370core:MoreThanFiveYears2023-05-012024-04-3012292370core:Non-currentFinancialInstruments2024-04-3012292370core:Non-currentFinancialInstruments2023-04-3012292370dpl:CostSales2023-05-012024-04-3012292370dpl:DistributionCosts2023-05-012024-04-3012292370core:LandBuildings2023-05-012024-04-3012292370core:PlantMachinery2023-05-012024-04-3012292370core:Vehicles2023-05-012024-04-3012292370core:FurnitureFittings2023-05-012024-04-3012292370core:OfficeEquipment2023-05-012024-04-3012292370dpl:AdministrativeExpenses2023-05-012024-04-3012292370core:NetGoodwill2023-05-012024-04-3012292370core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3012292370dpl:GroupUndertakings2023-05-012024-04-3012292370dpl:ParticipatingInterests2023-05-012024-04-3012292370dpl:GroupUndertakingscore:ListedExchangeTraded2023-05-012024-04-3012292370core:ListedExchangeTraded2023-05-012024-04-3012292370dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-05-012024-04-3012292370core:UnlistedNon-exchangeTraded2023-05-012024-04-3012292370dpl:CostSales2022-05-012023-04-3012292370dpl:DistributionCosts2022-05-012023-04-3012292370core:LandBuildings2022-05-012023-04-3012292370core:PlantMachinery2022-05-012023-04-3012292370core:Vehicles2022-05-012023-04-3012292370core:FurnitureFittings2022-05-012023-04-3012292370core:OfficeEquipment2022-05-012023-04-3012292370dpl:AdministrativeExpenses2022-05-012023-04-3012292370core:NetGoodwill2022-05-012023-04-3012292370core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-3012292370dpl:GroupUndertakings2022-05-012023-04-3012292370dpl:ParticipatingInterests2022-05-012023-04-3012292370dpl:GroupUndertakingscore:ListedExchangeTraded2022-05-012023-04-3012292370core:ListedExchangeTraded2022-05-012023-04-3012292370dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-05-012023-04-3012292370core:UnlistedNon-exchangeTraded2022-05-012023-04-3012292370core:NetGoodwill2024-04-3012292370core:IntangibleAssetsOtherThanGoodwill2024-04-3012292370core:LandBuildings2024-04-3012292370core:PlantMachinery2024-04-3012292370core:Vehicles2024-04-3012292370core:FurnitureFittings2024-04-3012292370core:OfficeEquipment2024-04-3012292370core:AfterOneYear2024-04-3012292370core:WithinOneYear2024-04-3012292370core:ListedExchangeTraded2024-04-3012292370core:UnlistedNon-exchangeTraded2024-04-3012292370core:ShareCapital2024-04-3012292370core:SharePremium2024-04-3012292370core:RevaluationReserve2024-04-3012292370core:OtherReservesSubtotal2024-04-3012292370core:RetainedEarningsAccumulatedLosses2024-04-3012292370core:NetGoodwill2023-04-3012292370core:IntangibleAssetsOtherThanGoodwill2023-04-3012292370core:LandBuildings2023-04-3012292370core:PlantMachinery2023-04-3012292370core:Vehicles2023-04-3012292370core:FurnitureFittings2023-04-3012292370core:OfficeEquipment2023-04-3012292370core:AfterOneYear2023-04-3012292370core:WithinOneYear2023-04-3012292370core:ListedExchangeTraded2023-04-3012292370core:UnlistedNon-exchangeTraded2023-04-3012292370core:ShareCapital2023-04-3012292370core:SharePremium2023-04-3012292370core:RevaluationReserve2023-04-3012292370core:OtherReservesSubtotal2023-04-3012292370core:RetainedEarningsAccumulatedLosses2023-04-3012292370core:NetGoodwill2022-05-0112292370core:IntangibleAssetsOtherThanGoodwill2022-05-0112292370core:LandBuildings2022-05-0112292370core:PlantMachinery2022-05-0112292370core:Vehicles2022-05-0112292370core:FurnitureFittings2022-05-0112292370core:OfficeEquipment2022-05-0112292370core:AfterOneYear2022-05-0112292370core:WithinOneYear2022-05-0112292370core:ListedExchangeTraded2022-05-0112292370core:UnlistedNon-exchangeTraded2022-05-0112292370core:ShareCapital2022-05-0112292370core:SharePremium2022-05-0112292370core:RevaluationReserve2022-05-0112292370core:OtherReservesSubtotal2022-05-0112292370core:RetainedEarningsAccumulatedLosses2022-05-0112292370core:AfterOneYear2023-05-012024-04-3012292370core:WithinOneYear2023-05-012024-04-3012292370core:Non-currentFinancialInstrumentscore:CostValuation2023-05-012024-04-3012292370core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-012024-04-3012292370core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-012024-04-3012292370core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-012024-04-3012292370core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-012024-04-3012292370core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-012024-04-3012292370core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3012292370core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3012292370core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3012292370core:Non-currentFinancialInstrumentscore:CostValuation2024-04-3012292370core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-04-3012292370core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-04-3012292370core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-04-3012292370core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-04-3012292370core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-04-3012292370core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-04-3012292370core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-04-3012292370core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-04-3012292370core:Non-currentFinancialInstrumentscore:CostValuation2023-04-3012292370core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-3012292370core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-3012292370core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-3012292370core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-3012292370core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-3012292370core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-3012292370core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-3012292370core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-3012292370bus:Director12023-05-012024-04-3012292370bus:Director22023-05-012024-04-30

ZAUM UK LTD

Registered Number
12292370
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

ZAUM UK LTD
Company Information
for the year from 1 May 2023 to 30 April 2024

Directors

KENDER, Kaur
KOMPUS, Ilmar

Registered Address

Brickworks (Office 305) 37 Cremer Street
London
E2 8HD

Registered Number

12292370 (England and Wales)
ZAUM UK LTD
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investments3850850
850850
Current assets
Debtors451,57651,562
Cash at bank and on hand35,7136,551
87,28958,113
Creditors amounts falling due within one year5(425,037)(200,534)
Net current assets (liabilities)(337,748)(142,421)
Total assets less current liabilities(336,898)(141,571)
Creditors amounts falling due after one year6(15,833)(25,833)
Net assets(352,731)(167,404)
Capital and reserves
Called up share capital5,0005,000
Profit and loss account(357,731)(172,404)
Shareholders' funds(352,731)(167,404)
The financial statements were approved and authorised for issue by the Board of Directors on 22 January 2025, and are signed on its behalf by:
KOMPUS, Ilmar
Director
Registered Company No. 12292370
ZAUM UK LTD
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20242023
Average number of employees during the year00
3.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 May 23850850
At 30 April 24850850
Net book value
At 30 April 24850850
At 30 April 23850850

Notes

1Investments in group undertakings and participating interests
4.Debtors: amounts due within one year

2024

2023

££
Amounts owed by group undertakings24,54619,746
Amounts owed by associates and joint ventures / participating interests8,6908,690
Other debtors18,34023,126
Total51,57651,562
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables21,12851,198
Bank borrowings and overdrafts10,00010,000
Amounts owed to related parties393,636136,414
Taxation and social security2732,824
Accrued liabilities and deferred income-98
Total425,037200,534
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts15,83325,833
Total15,83325,833