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ZIWAKA LIMITED

Registered Number
09157553
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

ZIWAKA LIMITED
Company Information
for the year from 1 September 2023 to 31 August 2024

Director

TOE, Kyi, Dr

Company Secretary

SWE, Cho Cho

Registered Address

37 Gatewick Lane
Caldecotte
Milton Keynes
MK7 8LH

Registered Number

09157553 (England and Wales)
ZIWAKA LIMITED
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,1601,731
1,1601,731
Current assets
Cash at bank and on hand84,42587,197
84,42587,197
Creditors amounts falling due within one year4(10,761)(5,001)
Net current assets (liabilities)73,66482,196
Total assets less current liabilities74,82483,927
Provisions for liabilities5(220)(329)
Net assets74,60483,598
Capital and reserves
Called up share capital44
Profit and loss account74,60083,594
Shareholders' funds74,60483,598
The financial statements were approved and authorised for issue by the Director on 11 February 2025, and are signed on its behalf by:
TOE, Kyi, Dr
Director
Registered Company No. 09157553
ZIWAKA LIMITED
Notes to the Financial Statements
for the year ended 31 August 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.
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.
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.
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 stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Office Equipment33
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 September 234,2754,275
At 31 August 244,2754,275
Depreciation and impairment
At 01 September 232,5442,544
Charge for year571571
At 31 August 243,1153,115
Net book value
At 31 August 241,1601,160
At 31 August 231,7311,731
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables420140
Taxation and social security6,2742,262
Other creditors3,8892,599
Accrued liabilities and deferred income178-
Total10,7615,001
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.
5.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)220329
Total220329