IRIS Accounts Production v24.3.0.553 05655093 Board of Directors 1.7.23 30.6.24 30.6.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh056550932023-06-30056550932024-06-30056550932023-07-012024-06-30056550932022-06-30056550932022-07-012023-06-30056550932023-06-3005655093ns15:EnglandWales2023-07-012024-06-3005655093ns14:PoundSterling2023-07-012024-06-3005655093ns10:Director12023-07-012024-06-3005655093ns10:PrivateLimitedCompanyLtd2023-07-012024-06-3005655093ns10:SmallEntities2023-07-012024-06-3005655093ns10:AuditExempt-NoAccountantsReport2023-07-012024-06-3005655093ns10:SmallCompaniesRegimeForDirectorsReport2023-07-012024-06-3005655093ns10:SmallCompaniesRegimeForAccounts2023-07-012024-06-3005655093ns10:FullAccounts2023-07-012024-06-300565509312023-07-012024-06-3005655093ns10:Director32023-07-012024-06-3005655093ns10:Director42023-07-012024-06-3005655093ns10:CompanySecretary12023-07-012024-06-3005655093ns10:RegisteredOffice2023-07-012024-06-3005655093ns5:CurrentFinancialInstruments2023-06-3005655093ns5:CurrentFinancialInstruments2024-06-3005655093ns5:Non-currentFinancialInstruments2023-06-3005655093ns5:Non-currentFinancialInstruments2024-06-3005655093ns5:ShareCapital2023-06-3005655093ns5:ShareCapital2024-06-3005655093ns5:SharePremium2023-06-3005655093ns5:SharePremium2024-06-3005655093ns5:RetainedEarningsAccumulatedLosses2023-06-3005655093ns5:RetainedEarningsAccumulatedLosses2024-06-3005655093ns5:NetGoodwill2023-07-012024-06-3005655093ns5:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3005655093ns5:PlantMachinery2023-07-012024-06-3005655093ns5:NetGoodwill2023-06-3005655093ns5:NetGoodwill2024-06-3005655093ns5:NetGoodwill2023-06-3005655093ns5:PlantMachinery2023-06-3005655093ns5:PlantMachinery2024-06-3005655093ns5:PlantMachinery2023-06-3005655093ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-06-3005655093ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-06-30
REGISTERED NUMBER: 05655093 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

ZEST4.TV LIMITED

ZEST4.TV LIMITED (REGISTERED NUMBER: 05655093)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ZEST4.TV LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTORS: S A Roe
G P Fox-Williams
T Herrington





SECRETARY: A W Roe





REGISTERED OFFICE: Unit C3
Brooklands Close
Sunbury -on- Thames
TW16 7DX





REGISTERED NUMBER: 05655093 (England and Wales)





ACCOUNTANTS: D Flynn Associates Limited
Chartered Certified Accountants
and Business Advisors
23 Chantry Lane
Grimsby
N E Lincolnshire
DN31 2LP

ZEST4.TV LIMITED (REGISTERED NUMBER: 05655093)

BALANCE SHEET
30 JUNE 2024

30.6.23 30.6.24
£    £    Notes £    £   
FIXED ASSETS
- Intangible assets 4 -
702,622 Tangible assets 5 618,785
702,622 618,785

CURRENT ASSETS
186,183 Debtors 6 352,600
123,605 Cash at bank and in hand 26,386
309,788 378,986
CREDITORS
364,160 Amounts falling due within one year 7 498,728
(54,372 ) NET CURRENT LIABILITIES (119,742 )
648,250 TOTAL ASSETS LESS CURRENT
LIABILITIES

499,043

CREDITORS
(150,029 ) Amounts falling due after more than one year 8 (31,070 )

(130,151 ) PROVISIONS FOR LIABILITIES (154,696 )
368,070 NET ASSETS 313,277

CAPITAL AND RESERVES
100 Called up share capital 100
3,198 Share premium 3,198
364,772 Retained earnings 309,979
368,070 SHAREHOLDERS' FUNDS 313,277

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

ZEST4.TV LIMITED (REGISTERED NUMBER: 05655093)

BALANCE SHEET - continued
30 JUNE 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 January 2025 and were signed on its behalf by:





S A Roe - Director


ZEST4.TV LIMITED (REGISTERED NUMBER: 05655093)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

ZEST4.TV Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

TURNOVER
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

GOODWILL
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five years.

INTANGIBLE ASSETS
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on reducing balance

TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

HIRE PURCHASE AND LEASING COMMITMENTS
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

ZEST4.TV LIMITED (REGISTERED NUMBER: 05655093)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

2. ACCOUNTING POLICIES - continued

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2023 - 14 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2023 78,000
Disposals (78,000 )
At 30 June 2024 -
AMORTISATION
At 1 July 2023 78,000
Eliminated on disposal (78,000 )
At 30 June 2024 -
NET BOOK VALUE
At 30 June 2024 -
At 30 June 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2023 1,694,279
Additions 63,331
At 30 June 2024 1,757,610
DEPRECIATION
At 1 July 2023 991,657
Charge for year 147,168
At 30 June 2024 1,138,825
NET BOOK VALUE
At 30 June 2024 618,785
At 30 June 2023 702,622

ZEST4.TV LIMITED (REGISTERED NUMBER: 05655093)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 318,106 152,501
Other debtors 34,494 33,682
352,600 186,183

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans and overdrafts 26,520 -
Hire purchase contracts 81,965 78,426
Trade creditors 202,765 158,709
Taxation and social security 109,077 36,194
Other creditors 78,401 90,831
498,728 364,160

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.24 30.6.23
£    £   
Hire purchase contracts 31,070 92,737
Other creditors - 57,292
31,070 150,029