ZSD HOLDINGS LIMITED

Company Registration Number:
04626931 (England and Wales)

Unaudited abridged accounts for the year ended 30 September 2024

Period of accounts

Start date: 01 October 2023

End date: 30 September 2024

ZSD HOLDINGS LIMITED

Contents of the Financial Statements

for the Period Ended 30 September 2024

Balance sheet
Notes

ZSD HOLDINGS LIMITED

Balance sheet

As at 30 September 2024


Notes

2024

2023


£

£
Fixed assets
Tangible assets: 3 90,429 113,037
Investments: 4 232,958 242,014
Total fixed assets: 323,387 355,051
Current assets
Debtors:   136,688 160,296
Cash at bank and in hand: 326,048 585,221
Total current assets: 462,736 745,517
Creditors: amounts falling due within one year:   (140,294) (238,087)
Net current assets (liabilities): 322,442 507,430
Total assets less current liabilities: 645,829 862,481
Creditors: amounts falling due after more than one year:   (2,610) (9,724)
Total net assets (liabilities): 643,219 852,757
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 643,119 852,657
Shareholders funds: 643,219 852,757

The notes form part of these financial statements

ZSD HOLDINGS LIMITED

Balance sheet statements

For the year ending 30 September 2024 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 24 February 2025
and signed on behalf of the board by:

Name: Mr S Small
Status: Director

The notes form part of these financial statements

ZSD HOLDINGS LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Tangible fixed assets and depreciation policy

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Plant and machinery - 20% reducing balance Motor vehicles - 20% reducing balance The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Other accounting policies

Fixed asset investments Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss. A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities. An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate. Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities. Cash and cash equivalents Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. Leases Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases. Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

ZSD HOLDINGS LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2024

2. Employees

2024 2023
Average number of employees during the period 0 0

ZSD HOLDINGS LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2024

3. Tangible Assets

Total
Cost £
At 01 October 2023 256,431
At 30 September 2024 256,431
Depreciation
At 01 October 2023 143,394
Charge for year 22,608
At 30 September 2024 166,002
Net book value
At 30 September 2024 90,429
At 30 September 2023 113,037

ZSD HOLDINGS LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2024

4. Fixed investments

At the year end, the company held shares in group undertakings and participating interests of £100 (2023: £100). At the year end, the company had loans owed by group undertakings and participating interests totalling £232,858 (2023: £241,914).