Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-03-151falseNo description of principal activitytruetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14730784 2023-03-14 14730784 2023-03-15 2024-03-31 14730784 2022-04-01 2023-03-14 14730784 2024-03-31 14730784 c:Director1 2023-03-15 2024-03-31 14730784 d:CurrentFinancialInstruments 2024-03-31 14730784 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 14730784 d:ShareCapital 2024-03-31 14730784 d:RetainedEarningsAccumulatedLosses 2024-03-31 14730784 c:OrdinaryShareClass1 2023-03-15 2024-03-31 14730784 c:OrdinaryShareClass1 2024-03-31 14730784 c:FRS102 2023-03-15 2024-03-31 14730784 c:AuditExempt-NoAccountantsReport 2023-03-15 2024-03-31 14730784 c:FullAccounts 2023-03-15 2024-03-31 14730784 c:PrivateLimitedCompanyLtd 2023-03-15 2024-03-31 14730784 e:PoundSterling 2023-03-15 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14730784









ZR STUDIO LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2024

 
ZR STUDIO LIMITED
REGISTERED NUMBER: 14730784

BALANCE SHEET
AS AT 31 MARCH 2024

2024
Note
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
7,680

Cash at bank and in hand
 5 
196,400

  
204,080

Creditors: amounts falling due within one year
 6 
(77,266)

Net current assets
  
 
 
126,814

Total assets less current liabilities
  
126,814

  

Net assets
  
126,814


Capital and reserves
  

Called up share capital 
 7 
1

Profit and loss account
  
126,813

  
126,814


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 22 January 2025.




Z Rocha
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
ZR STUDIO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

1.


General information

ZR Studio Limited is a private company limited by shares and registered in England. The address of its registered office/principal place of business is 124 Finchley Road, London, United Kingdom, NW3 5JS.
The company was incorporated on 15 March 2023 and began trading on this date.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Page 2

 
ZR STUDIO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.4

Debtors

Short term debtors are measured at the transaction price, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.6

Creditors

Short term creditors are measured at the transaction price, less any impairment.

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees




The average monthly number of employees, including directors, during the period was 1.


4.


Debtors

2024
£


Trade debtors
7,680

7,680



5.


Cash and cash equivalents

2024
£

Cash at bank and in hand
196,400

196,400


Page 3

 
ZR STUDIO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

6.


Creditors: Amounts falling due within one year

2024
£

Corporation tax
68,447

Other taxation and social security
1,193

Other creditors
4,476

Accruals and deferred income
3,150

77,266



7.


Share capital

2024
£
Allotted, called up and fully paid


1 Ordinary share of £1.00
1


On incorporation the company issued 1 ordinary share of £1 each for a cash consideration.


8.


Related party transactions

At the reporting date, creditors include £4,476 due to Z Rocha.


9.


Controlling party

During the period, the company was under the control of Z Rocha by virtue of their shareholding.

 
Page 4