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REGISTERED NUMBER: 04976443 (England and Wales)









ZM ACCOUNTANCY SERVICES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 DECEMBER 2022 TO 31 MAY 2024






ZM ACCOUNTANCY SERVICES LIMITED (REGISTERED NUMBER: 04976443)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 DECEMBER 2022 TO 31 MAY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ZM ACCOUNTANCY SERVICES LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 DECEMBER 2022 TO 31 MAY 2024







DIRECTOR: A D Millington





REGISTERED OFFICE: Adelaide House
Park Crescent
Emsworth
Hampshire
PO10 7NT





REGISTERED NUMBER: 04976443 (England and Wales)





ACCOUNTANTS: Morris Crocker
Chartered Accountants
Station House
North Street
Havant
Hampshire
PO9 1QU

ZM ACCOUNTANCY SERVICES LIMITED (REGISTERED NUMBER: 04976443)

BALANCE SHEET
31 MAY 2024

2024 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 18

CURRENT ASSETS
Debtors 5 9,206 9,155
Cash at bank 1,471 3,049
10,677 12,204
CREDITORS
Amounts falling due within one year 6 9,583 5,353
NET CURRENT ASSETS 1,094 6,851
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,094

6,869

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 994 6,769
SHAREHOLDERS' FUNDS 1,094 6,869

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 21 February 2025 and were signed by:





A D Millington - Director


ZM ACCOUNTANCY SERVICES LIMITED (REGISTERED NUMBER: 04976443)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 DECEMBER 2022 TO 31 MAY 2024

1. STATUTORY INFORMATION

ZM Accountancy Services 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover represents income from the provision of services, excluding value added tax.

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 - 20% on cost
Fixtures and fittings - 20% on cost
Computer equipment - 33% on cost

Financial instruments
Debtors and cash at bank: Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and in hand includes cash on deposit or in a current account.

Creditors and provisions: Creditors and provisions are recognised where there is a present obligation resulting from a past event that will probably result in the transfer of economic benefits to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Taxation
Taxation for the period 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 at the balance sheet date, except as otherwise required in the paragraphs below.

Unrelieved 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 shall not be recognised on permanent differences, other than a business combination where assets (other than goodwill) give rise to an deferred tax asset or liability.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2022 - 1 ) .

ZM ACCOUNTANCY SERVICES LIMITED (REGISTERED NUMBER: 04976443)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 DECEMBER 2022 TO 31 MAY 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 December 2022 3,873 1,177 4,500 9,550
Additions - - 1,080 1,080
Disposals (3,873 ) (1,177 ) (5,580 ) (10,630 )
At 31 May 2024 - - - -
DEPRECIATION
At 1 December 2022 3,873 1,177 4,482 9,532
Charge for period - - 535 535
Eliminated on disposal (3,873 ) (1,177 ) (5,017 ) (10,067 )
At 31 May 2024 - - - -
NET BOOK VALUE
At 31 May 2024 - - - -
At 30 November 2022 - - 18 18

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2022
£    £   
Trade debtors - 3,615
Other debtors 9,206 5,540
9,206 9,155

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2022
£    £   
Taxation and social security 7,492 2,544
Other creditors 2,091 2,809
9,583 5,353

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2022
value: £    £   
100 Ordinary £1 100 100