Acorah Software Products - Accounts Production 16.1.200 false true true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 13358070 Mr Dominic Bennett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13358070 2023-04-30 13358070 2024-04-30 13358070 2023-05-01 2024-04-30 13358070 frs-core:CurrentFinancialInstruments 2024-04-30 13358070 frs-core:PlantMachinery 2024-04-30 13358070 frs-core:PlantMachinery 2023-05-01 2024-04-30 13358070 frs-core:PlantMachinery 2023-04-30 13358070 frs-core:ShareCapital 2024-04-30 13358070 frs-core:RetainedEarningsAccumulatedLosses 2023-05-01 2024-04-30 13358070 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 13358070 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 13358070 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 13358070 frs-bus:SmallEntities 2023-05-01 2024-04-30 13358070 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 13358070 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 13358070 frs-bus:Director1 2023-05-01 2024-04-30 13358070 frs-bus:Director1 2023-04-30 13358070 frs-bus:Director1 2024-04-30 13358070 frs-countries:EnglandWales 2023-05-01 2024-04-30 13358070 2022-04-30 13358070 2023-04-30 13358070 2022-05-01 2023-04-30 13358070 frs-core:CurrentFinancialInstruments 2023-04-30 13358070 frs-core:ShareCapital 2022-04-30 13358070 frs-core:ShareCapital 2023-04-30 13358070 frs-core:RetainedEarningsAccumulatedLosses 2022-05-01 2023-04-30 13358070 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-04-30 13358070 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 13358070
ZBP Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—6
Page 1
Balance Sheet
Registered number: 13358070
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,714 2,101
1,714 2,101
CURRENT ASSETS
Debtors 5 47,822 34,261
Cash at bank and in hand 464 60
48,286 34,321
Creditors: Amounts Falling Due Within One Year 6 (49,147 ) (35,493 )
NET CURRENT ASSETS (LIABILITIES) (861 ) (1,172 )
TOTAL ASSETS LESS CURRENT LIABILITIES 853 929
PROVISIONS FOR LIABILITIES
Deferred Taxation (429 ) (525 )
NET ASSETS 424 404
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 324 304
SHAREHOLDERS' FUNDS 424 404
Page 1
Page 2
For the year ending 30 April 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 Dominic Bennett
Director
29 January 2025
The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 May 2022 100 618 718
Profit for the year and total comprehensive income - 35,686 35,686
Dividends paid - (36,000) (36,000)
As at 30 April 2023 and 1 May 2023 100 304 404
Profit for the year and total comprehensive income - 4,270 4,270
Dividends paid - (4,250) (4,250)
As at 30 April 2024 100 324 424
Page 3
Page 4
Notes to the Financial Statements
1. General Information
ZBP Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13358070 . The registered office is Unit 3 Vista Place, Ingworth Road, Coy Pond Business Park, Poole, Dorset, BH12 1JY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
These financial statements are presented in pound sterling which is the functional currency of the company.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
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.
2.4. 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 25% reducing balance method
2.5. Financial Instruments
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially measured at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
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.
2.6. Taxation
Income 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 years 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.
...CONTINUED
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2.6. Taxation - continued
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 assets reflect 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 May 2023 3,140
Additions 141
As at 30 April 2024 3,281
Depreciation
As at 1 May 2023 1,039
Provided during the period 528
As at 30 April 2024 1,567
Net Book Value
As at 30 April 2024 1,714
As at 1 May 2023 2,101
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 1,131
Other debtors 47,822 33,130
47,822 34,261
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,560 -
Other taxes and social security 34,120 25,833
Other creditors 12,067 8,360
Accruals and deferred income 1,400 1,300
49,147 35,493
Page 5
Page 6
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2023 Amounts advanced Amounts repaid Amounts written off As at 30 April 2024
£ £ £ £ £
Mr Dominic Bennett 24,770 15,370 4,385 - 35,755
The above loan is unsecured, interest has been charged at 2.25% and repayable on demand.
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