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REGISTERED NUMBER: 13246272 (England and Wales)

























Financial Statements for the Year Ended 31 December 2024

for

CJZ ZELINKA UK Ltd

CJZ ZELINKA UK Ltd (Registered number: 13246272)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CJZ ZELINKA UK Ltd

Company Information
for the Year Ended 31 December 2024







DIRECTOR: J Zelinka





REGISTERED OFFICE: 111 Piccadilly Piccadilly
Manchester
M1 2HY





REGISTERED NUMBER: 13246272 (England and Wales)





AUDITORS: Harts Limited
Chartered Accountants & Statutory Auditors
Westminster House
10 Westminster Road
Macclesfield
Cheshire
SK10 1BX

CJZ ZELINKA UK Ltd (Registered number: 13246272)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £    £   
CURRENT ASSETS
Debtors 4 57,456 47,386
Cash at bank and in hand 84,529 7,286
141,985 54,672
CREDITORS
Amounts falling due within one year 5 53,152 25,814
NET CURRENT ASSETS 88,833 28,858
TOTAL ASSETS LESS CURRENT
LIABILITIES

88,833

28,858

CREDITORS
Amounts falling due after more than one year 6 - 26,304
NET ASSETS 88,833 2,554

CAPITAL AND RESERVES
Called up share capital 1 1
Other reserves - 2,696
Retained earnings 88,832 (143 )
SHAREHOLDERS' FUNDS 88,833 2,554

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 14 March 2025 and were signed by:





J Zelinka - Director


CJZ ZELINKA UK Ltd (Registered number: 13246272)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

CJZ ZELINKA UK Ltd 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 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.

The financial statements are prepared in sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The comparative figures are not entirely comparable due to the previous period being shortened.

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

Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Such assets are subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial assets, including investments in equity instruments which are not subsidiaries, associates, or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled; or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party; or (c) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Taxation
Taxation for the year 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.


CJZ ZELINKA UK Ltd (Registered number: 13246272)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

2. ACCOUNTING POLICIES - continued
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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

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

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 22,162 24,768
Amounts owed by group undertakings 12,294 -
Other debtors 23,000 22,618
57,456 47,386

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade creditors 2,250 2,657
Taxation and social security 29,253 -
Other creditors 21,649 23,157
53,152 25,814

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.12.24 31.12.23
£    £   
Amounts owed to group undertakings - 26,304

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.12.24 31.12.23
£    £   
Within one year 590 590

CJZ ZELINKA UK Ltd (Registered number: 13246272)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

8. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Melissa Bowers FCCA (Senior Statutory Auditor)
for and on behalf of Harts Limited

9. RELATED PARTY DISCLOSURES

During the year the company repaid the loan owed to its immediate parent company. There was no balance outstanding at the end of the year (2023: £26,304).

10. ULTIMATE CONTROLLING PARTY

The immediate parent company is Celni jednatelstvi Zelinka s.r.o.

The ultimate parent company and controlling party is Tuffieh Funds SICAV plc, Tuffieh Topaz Fund.