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Company Registration No. SC578497 (Scotland)
Zest.golf Technologies Limited Unaudited accounts for the year ended 31 October 2024
Zest.golf Technologies Limited Unaudited accounts Contents
Page
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Zest.golf Technologies Limited Company Information for the year ended 31 October 2024
Directors
Oliver Dury Zest.Golf Technologies BV
Company Number
SC578497 (Scotland)
Registered Office
11A Strathkinness High Road St Andrews Fife KY16 9UA
Accountants
Warwick McArdle 55 Ellerton Road London SW18 3NQ
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Zest.golf Technologies Limited Statement of financial position as at 31 October 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
444 
- 
Current assets
Debtors
477 
195 
Cash at bank and in hand
438 
393 
915 
588 
Creditors: amounts falling due within one year
(5,970)
(3,488)
Net current liabilities
(5,055)
(2,900)
Total assets less current liabilities
(4,611)
(2,900)
Provisions for liabilities
Deferred tax
(84)
- 
Net liabilities
(4,695)
(2,900)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(4,696)
(2,901)
Shareholders' funds
(4,695)
(2,900)
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 10 February 2025 and were signed on its behalf by
Oliver Dury Director Company Registration No. SC578497
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Zest.golf Technologies Limited Notes to the Accounts for the year ended 31 October 2024
1
Statutory information
Zest.golf Technologies Limited is a private company, limited by shares, registered in Scotland, registration number SC578497. The registered office is 11A Strathkinness High Road, St Andrews, Fife, KY16 9UA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Going concern
The directors believe that the company's financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding will be adequate to meet the company's needs for a period of at least 12 months from the date of approval of these financial statements.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
3 years straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Zest.golf Technologies Limited Notes to the Accounts for the year ended 31 October 2024
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 November 2023
1,099 
Additions
666 
At 31 October 2024
1,765 
Depreciation
At 1 November 2023
1,099 
Charge for the year
222 
At 31 October 2024
1,321 
Net book value
At 31 October 2024
444 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
477 
195 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
170 
939 
Amounts owed to group undertakings and other participating interests
3,620 
431 
Loans from directors
1,890 
1,890 
Accruals
290 
228 
5,970 
3,488 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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