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
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
Zest.golf Technologies Limited
Statement of financial position
as at 31 October 2024
Cash at bank and in hand
438
393
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
Net liabilities
(4,695)
(2,900)
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
Zest.golf Technologies Limited
Notes to the Accounts
for the year ended 31 October 2024
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 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.
Zest.golf Technologies Limited
Notes to the Accounts
for the year ended 31 October 2024
4
Tangible fixed assets
Computer equipment
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2024
2023
Amounts owed to group undertakings and other participating interests
3,620
431
Loans from directors
1,890
1,890
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).