2023-07-012024-06-302024-06-30false08104861ZOCALO LIMITED2025-03-0686900falseiso4217:GBPxbrli:pure081048612023-07-01081048612024-06-30081048612023-07-012024-06-30081048612022-07-01081048612023-06-30081048612022-07-012023-06-3008104861bus:SmallEntities2023-07-012024-06-3008104861bus:AuditExempt-NoAccountantsReport2023-07-012024-06-3008104861bus:FullAccounts2023-07-012024-06-3008104861bus:PrivateLimitedCompanyLtd2023-07-012024-06-3008104861core:WithinOneYear2024-06-3008104861core:AfterOneYear2024-06-3008104861core:WithinOneYear2023-06-3008104861core:AfterOneYear2023-06-3008104861core:ShareCapital2024-06-3008104861core:SharePremium2024-06-3008104861core:RevaluationReserve2024-06-3008104861core:OtherReservesSubtotal2024-06-3008104861core:RetainedEarningsAccumulatedLosses2024-06-3008104861core:ShareCapital2023-06-3008104861core:SharePremium2023-06-3008104861core:RevaluationReserve2023-06-3008104861core:OtherReservesSubtotal2023-06-3008104861core:RetainedEarningsAccumulatedLosses2023-06-3008104861core:LandBuildings2024-06-3008104861core:PlantMachinery2024-06-3008104861core:Vehicles2024-06-3008104861core:FurnitureFittings2024-06-3008104861core:OfficeEquipment2024-06-3008104861core:NetGoodwill2024-06-3008104861core:IntangibleAssetsOtherThanGoodwill2024-06-3008104861core:ListedExchangeTraded2024-06-3008104861core:UnlistedNon-exchangeTraded2024-06-3008104861core:LandBuildings2023-06-3008104861core:PlantMachinery2023-06-3008104861core:Vehicles2023-06-3008104861core:FurnitureFittings2023-06-3008104861core:OfficeEquipment2023-06-3008104861core:NetGoodwill2023-06-3008104861core:IntangibleAssetsOtherThanGoodwill2023-06-3008104861core:ListedExchangeTraded2023-06-3008104861core:UnlistedNon-exchangeTraded2023-06-3008104861core:LandBuildings2023-07-012024-06-3008104861core:PlantMachinery2023-07-012024-06-3008104861core:Vehicles2023-07-012024-06-3008104861core:FurnitureFittings2023-07-012024-06-3008104861core:OfficeEquipment2023-07-012024-06-3008104861core:NetGoodwill2023-07-012024-06-3008104861core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3008104861core:ListedExchangeTraded2023-07-012024-06-3008104861core:UnlistedNon-exchangeTraded2023-07-012024-06-3008104861core:MoreThanFiveYears2023-07-012024-06-3008104861core:Non-currentFinancialInstruments2024-06-3008104861core:Non-currentFinancialInstruments2023-06-3008104861dpl:CostSales2023-07-012024-06-3008104861dpl:DistributionCosts2023-07-012024-06-3008104861core:LandBuildings2023-07-012024-06-3008104861core:PlantMachinery2023-07-012024-06-3008104861core:Vehicles2023-07-012024-06-3008104861core:FurnitureFittings2023-07-012024-06-3008104861core:OfficeEquipment2023-07-012024-06-3008104861dpl:AdministrativeExpenses2023-07-012024-06-3008104861core:NetGoodwill2023-07-012024-06-3008104861core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3008104861dpl:GroupUndertakings2023-07-012024-06-3008104861dpl:ParticipatingInterests2023-07-012024-06-3008104861dpl:GroupUndertakingscore:ListedExchangeTraded2023-07-012024-06-3008104861core:ListedExchangeTraded2023-07-012024-06-3008104861dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-07-012024-06-3008104861core:UnlistedNon-exchangeTraded2023-07-012024-06-3008104861dpl:CostSales2022-07-012023-06-3008104861dpl:DistributionCosts2022-07-012023-06-3008104861core:LandBuildings2022-07-012023-06-3008104861core:PlantMachinery2022-07-012023-06-3008104861core:Vehicles2022-07-012023-06-3008104861core:FurnitureFittings2022-07-012023-06-3008104861core:OfficeEquipment2022-07-012023-06-3008104861dpl:AdministrativeExpenses2022-07-012023-06-3008104861core:NetGoodwill2022-07-012023-06-3008104861core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3008104861dpl:GroupUndertakings2022-07-012023-06-3008104861dpl:ParticipatingInterests2022-07-012023-06-3008104861dpl:GroupUndertakingscore:ListedExchangeTraded2022-07-012023-06-3008104861core:ListedExchangeTraded2022-07-012023-06-3008104861dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-07-012023-06-3008104861core:UnlistedNon-exchangeTraded2022-07-012023-06-3008104861core:NetGoodwill2024-06-3008104861core:IntangibleAssetsOtherThanGoodwill2024-06-3008104861core:LandBuildings2024-06-3008104861core:PlantMachinery2024-06-3008104861core:Vehicles2024-06-3008104861core:FurnitureFittings2024-06-3008104861core:OfficeEquipment2024-06-3008104861core:AfterOneYear2024-06-3008104861core:WithinOneYear2024-06-3008104861core:ListedExchangeTraded2024-06-3008104861core:UnlistedNon-exchangeTraded2024-06-3008104861core:ShareCapital2024-06-3008104861core:SharePremium2024-06-3008104861core:RevaluationReserve2024-06-3008104861core:OtherReservesSubtotal2024-06-3008104861core:RetainedEarningsAccumulatedLosses2024-06-3008104861core:NetGoodwill2023-06-3008104861core:IntangibleAssetsOtherThanGoodwill2023-06-3008104861core:LandBuildings2023-06-3008104861core:PlantMachinery2023-06-3008104861core:Vehicles2023-06-3008104861core:FurnitureFittings2023-06-3008104861core:OfficeEquipment2023-06-3008104861core:AfterOneYear2023-06-3008104861core:WithinOneYear2023-06-3008104861core:ListedExchangeTraded2023-06-3008104861core:UnlistedNon-exchangeTraded2023-06-3008104861core:ShareCapital2023-06-3008104861core:SharePremium2023-06-3008104861core:RevaluationReserve2023-06-3008104861core:OtherReservesSubtotal2023-06-3008104861core:RetainedEarningsAccumulatedLosses2023-06-3008104861core:NetGoodwill2022-07-0108104861core:IntangibleAssetsOtherThanGoodwill2022-07-0108104861core:LandBuildings2022-07-0108104861core:PlantMachinery2022-07-0108104861core:Vehicles2022-07-0108104861core:FurnitureFittings2022-07-0108104861core:OfficeEquipment2022-07-0108104861core:AfterOneYear2022-07-0108104861core:WithinOneYear2022-07-0108104861core:ListedExchangeTraded2022-07-0108104861core:UnlistedNon-exchangeTraded2022-07-0108104861core:ShareCapital2022-07-0108104861core:SharePremium2022-07-0108104861core:RevaluationReserve2022-07-0108104861core:OtherReservesSubtotal2022-07-0108104861core:RetainedEarningsAccumulatedLosses2022-07-0108104861core:AfterOneYear2023-07-012024-06-3008104861core:WithinOneYear2023-07-012024-06-3008104861core:Non-currentFinancialInstrumentscore:CostValuation2023-07-012024-06-3008104861core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-07-012024-06-3008104861core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-07-012024-06-3008104861core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-07-012024-06-3008104861core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-07-012024-06-3008104861core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-07-012024-06-3008104861core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3008104861core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3008104861core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3008104861core:Non-currentFinancialInstrumentscore:CostValuation2024-06-3008104861core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-06-3008104861core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-06-3008104861core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-06-3008104861core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-06-3008104861core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-06-3008104861core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-06-3008104861core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-06-3008104861core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-06-3008104861core:Non-currentFinancialInstrumentscore:CostValuation2023-06-3008104861core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-3008104861core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-3008104861core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-3008104861core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-3008104861core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-3008104861core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-3008104861core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-3008104861core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-3008104861bus:Director12023-07-012024-06-3008104861bus:Director22023-07-012024-06-3008104861core:FurnitureFittingsToolsEquipment2023-06-3008104861core:FurnitureFittingsToolsEquipment2023-07-012024-06-3008104861core:FurnitureFittingsToolsEquipment2024-06-30

ZOCALO LIMITED

Registered Number
08104861
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

ZOCALO LIMITED
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

ROCHA OSEGUERA, Maria Fernanda
SLOUGH, Peter James Rogers

Company Secretary

SLOUGH, Peter James Rogers

Registered Address

Coastwise House
17 Liverpool Road
Worthing
BN11 1SU

Registered Number

08104861 (England and Wales)
ZOCALO LIMITED
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3840,948-
Tangible assets444,13555,454
885,08355,454
Current assets
Debtors818,2971,110,700
Cash at bank and on hand734,308772,022
1,552,6051,882,722
Creditors amounts falling due within one year5(1,224,721)(830,896)
Net current assets (liabilities)327,8841,051,826
Total assets less current liabilities1,212,9671,107,280
Creditors amounts falling due after one year6(137,317)(201,515)
Net assets1,075,650905,765
Capital and reserves
Called up share capital22
Profit and loss account1,075,648905,763
Shareholders' funds1,075,650905,765
The financial statements were approved and authorised for issue by the Board of Directors on 6 March 2025, and are signed on its behalf by:
SLOUGH, Peter James Rogers
Director
Registered Company No. 08104861
ZOCALO LIMITED
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). Preparation of consolidated financial statements The financial statements contain information about Zocalo Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets represents the franchise license fee costs. These are being written off over five years.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Related parties
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group
2.Average number of employees

20242023
Average number of employees during the year160100
3.Intangible assets
During the financial year, the goodwill initially recognized in MyCapers Ltd was transferred to Zocalo Limited. The transfer involved the movement of £889,808 of goodwill from the subsidiary's balance sheet to that of the parent company. This transfer was executed as part of a group-wide restructuring initiative aimed at consolidating intangible assets and streamlining our corporate structure. Following the transfer of goodwill, MyCapers Limited has become dormant. The subsidiary retains its legal status but no longer conducts active business operations. All valuable assets, including the aforementioned goodwill, have been transferred to the parent company, Zocalo Limited.

Other

Total

££
Cost or valuation
At 01 July 2319,20019,200
Additions870,608870,608
At 30 June 24889,808889,808
Amortisation and impairment
At 01 July 2319,20019,200
Charge for year29,66029,660
At 30 June 2448,86048,860
Net book value
At 30 June 24840,948840,948
At 30 June 23--
4.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 July 232,25057,50012,50536,878109,133
Additions--8632,5163,379
At 30 June 242,25057,50013,36839,394112,512
Depreciation and impairment
At 01 July 232,25014,3759,76927,28553,679
Charge for year-10,7818903,02714,698
At 30 June 242,25025,15610,65930,31268,377
Net book value
At 30 June 24-32,3442,7099,08244,135
At 30 June 23-43,1252,7369,59355,454
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,006,886715,265
Bank borrowings and overdrafts18,60327,495
Taxation and social security128,64867,476
Other creditors47,886-
Accrued liabilities and deferred income22,69820,660
Total1,224,721830,896
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts137,317201,515
Total137,317201,515