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ZOT LIMITED

Registered Number
11126828
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

ZOT LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

Mr S Feroz
Ms H M Mugo
Mrs D Nazari

Registered Address

112 Stanford House Greenford Business Centre
Oldfield Lane North, Station Approach
Greenford
UB6 0AL

Registered Number

11126828 (England and Wales)
ZOT LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3258,912120,885
258,912120,885
Current assets
Debtors486,71560,218
Cash at bank and on hand57,91718,832
144,63279,050
Creditors amounts falling due within one year5(132,441)(82,144)
Net current assets (liabilities)12,191(3,094)
Total assets less current liabilities271,103117,791
Creditors amounts falling due after one year6(195,480)(102,432)
Provisions for liabilities7(13,570)(22,968)
Net assets62,053(7,609)
Capital and reserves
Called up share capital11
Revaluation reserve50,81650,816
Profit and loss account11,236(58,426)
Shareholders' funds62,053(7,609)
The financial statements were approved and authorised for issue by the Board of Directors on 23 January 2025, and are signed on its behalf by:
Mr S Feroz
Director
Registered Company No. 11126828
ZOT LIMITED
Notes to the Financial Statements
for the year ended 31 March 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.
Basis of preparation
The accounts have been prepared under the historical cost convention, modified to include the revaluation of plant and machinery and certain financial instruments at fair value, and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are initially measure at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings25
Office Equipment25
Finance leases and hire purchase contracts
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
2.Average number of employees

20242023
Average number of employees during the year118
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 April 23140,6301,5763,033145,239
Additions190,007348-190,355
At 31 March 24330,6371,9243,033335,594
Depreciation and impairment
At 01 April 2322,84754796024,354
Charge for year51,53127951852,328
At 31 March 2474,3788261,47876,682
Net book value
At 31 March 24256,2591,0981,555258,912
At 31 March 23117,7831,0292,073120,885
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables86,71560,218
Total86,71560,218
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-6,000
Bank borrowings and overdrafts48,80822,452
Taxation and social security40,76716,391
Other creditors39,26633,342
Accrued liabilities and deferred income3,6003,959
Total132,44182,144
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 overdrafts195,480102,432
Total195,480102,432
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)13,57022,968
Total13,57022,968
8.Related party transactions
Director loan account balance at the year-end was £17,284 (2023: 22,566).