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REGISTERED NUMBER: SC736057 (Scotland)















Unaudited Financial Statements

for the Year Ended 30 June 2024

for

Zoomology Ltd

Zoomology Ltd (Registered number: SC736057)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Zoomology Ltd

Company Information
for the Year Ended 30 June 2024







DIRECTOR: Mr D M Smith





REGISTERED OFFICE: 5 Little Banchory Mews
Banchory Devenick
Aberdeen
AB12 5XS





REGISTERED NUMBER: SC736057 (Scotland)





ACCOUNTANTS: SBP
Accountants
42 Queens Road
Aberdeen
AB15 4YE

Zoomology Ltd (Registered number: SC736057)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,161 137

CURRENT ASSETS
Debtors 5 325 603
Cash at bank 61,581 68,386
61,906 68,989
CREDITORS
Amounts falling due within one year 6 7,931 16,873
NET CURRENT ASSETS 53,975 52,116
TOTAL ASSETS LESS CURRENT
LIABILITIES

55,136

52,253

PROVISIONS FOR LIABILITIES 221 27
NET ASSETS 54,915 52,226

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 54,913 52,224
54,915 52,226

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

Zoomology Ltd (Registered number: SC736057)

Balance Sheet - continued
30 June 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 March 2025 and were signed by:





Mr D M Smith - Director


Zoomology Ltd (Registered number: SC736057)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Zoomology Ltd is a private company, limited by shares , registered in Scotland. 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 2 ) .

Zoomology Ltd (Registered number: SC736057)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 July 2023 172 - 172
Additions - 1,569 1,569
At 30 June 2024 172 1,569 1,741
DEPRECIATION
At 1 July 2023 35 - 35
Charge for year 27 518 545
At 30 June 2024 62 518 580
NET BOOK VALUE
At 30 June 2024 110 1,051 1,161
At 30 June 2023 137 - 137

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Other debtors 325 603

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Taxation and social security 6,315 15,413
Other creditors 1,616 1,460
7,931 16,873

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 30 June 2024 and the period ended 30 June 2023:

30.6.24 30.6.23
£    £   
Mr D M Smith
Balance outstanding at start of year (358 ) -
Amounts advanced 358 2
Amounts repaid (501 ) (360 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (501 ) (358 )

8. ULTIMATE CONTROLLING PARTY

The company is controlled by the director who owns 100% of the share capital.