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REGISTERED NUMBER: 08627108 (England and Wales)
















Financial Statements for the Year Ended 30 June 2024

for


Zapper Limited


Zapper Limited (Registered number: 08627108)







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




Zapper Limited


Company Information

for the Year Ended 30 June 2024









DIRECTOR:

G R Ziser







REGISTERED OFFICE:

Unit 9


First Floor, Hampstead West


224 Iverson Road


West Hampstead


London


NW6 2HL







REGISTERED NUMBER:

08627108 (England and Wales)







ACCOUNTANTS:

Newmans


Chartered Certified Accountants


DVS House


Suite 1, First Floor


4 Spring Villa Road


Edgware


Middlesex


HA8 7EB


Zapper Limited (Registered number: 08627108)


Balance Sheet

30 June 2024



30.6.24

30.6.23



Notes

£   

£   

£   

£   


FIXED ASSETS

Investment property

4

1,530,000


1,530,000




CURRENT ASSETS

Debtors

5

509,523


501,727



Prepayments and accrued income

8,445


7,013



Cash at bank

9,311


5,814



527,279


514,554



CREDITORS

Amounts falling due within one year

6

927,198


925,822



NET CURRENT LIABILITIES

(399,919

)

(411,268

)


TOTAL ASSETS LESS CURRENT

LIABILITIES

1,130,081


1,118,732




CREDITORS

Amounts falling due after more than one year

7

(593,444

)

(576,219

)



PROVISIONS FOR LIABILITIES

(64,675

)

(64,675

)


NET ASSETS

471,962


477,838




CAPITAL AND RESERVES

Called up share capital

100


100



Revaluation reserve

9

503,934


503,934



Retained earnings

9

(32,072

)

(26,196

)


471,962


477,838




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.


Zapper Limited (Registered number: 08627108)


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 Income Statement has not been delivered.


The financial statements were approved by the director and authorised for issue on 4 March 2025 and were signed by:






G R Ziser - Director



Zapper Limited (Registered number: 08627108)


Notes to the Financial Statements

for the Year Ended 30 June 2024


1.

STATUTORY INFORMATION



Zapper 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 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 as modified by the revaluation of certain assets.    



Turnover

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


Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.


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.


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 - 1 ) .


Zapper Limited (Registered number: 08627108)


Notes to the Financial Statements - continued

for the Year Ended 30 June 2024


4.

INVESTMENT PROPERTY


Total

£   



FAIR VALUE


At 1 July 2023


and 30 June 2024

1,530,000




NET BOOK VALUE


At 30 June 2024

1,530,000




At 30 June 2023

1,530,000





Fair value at 30 June 2024 is represented by:

£   



Valuation in 2023

594,866




Cost

935,134



1,530,000





The freehold investment property was valued on an existing use open market value basis by 3rd party chartered surveyors, on 4 August 2022. In opinion of the director the market value of the property is represented by the net book value above.


5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR



30.6.24


30.6.23

£   

£   



Trade debtors

13,498


4,702




Amounts owed by associates

496,025


497,025



509,523


501,727




6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR



30.6.24


30.6.23

£   

£   



Bank loans and overdrafts (see note 8)

887,501


887,501




Trade creditors

9,954


8,087




Taxation and social security

2,662


211




Other creditors

27,081


30,023



927,198


925,822




7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE

YEAR



30.6.24


30.6.23

£   

£   



Other creditors

593,444


576,219




Zapper Limited (Registered number: 08627108)


Notes to the Financial Statements - continued

for the Year Ended 30 June 2024


8.

LOANS



An analysis of the maturity of loans is given below:



30.6.24


30.6.23

£   

£   



Amounts falling due within one year or on demand:


Bank loans

887,501


887,501





Amounts falling due between one and two years:


Other loans - 1-2 years

593,444


576,219




The bank loan is secured by a fixed and floating charge and negative pledge over the investment property of the company.

9.

RESERVES


Retained


Revaluation



earnings


reserve


Totals

£   

£   

£   




At 1 July 2023

(26,196

)

503,934


477,738




Deficit for the year

(5,876

)

(5,876

)



At 30 June 2024

(32,072

)

503,934


471,862




10.

CONTINGENT LIABILITIES



The company is party to cross - guarantee in respect of a loan placed with themselves and other associated companies. The aggregate loan balance at the year end was £16,341,570 (2023 -  £16,341,570).