Company Registration No. 09831357 (England and Wales)
ZKUK LTD
Accounts
for the year ended 31 October 2024
ZKUK LTD
Company Information
for the year ended 31 October 2024
Company Number
09831357 (England and Wales)
Registered Office
63 Herald Gardens
Tunbridge Wells
TN2 3FQ
Accountants
ABN Accounting Limited
Hudson House
8 Tavistock Street
London
United Kingdom
WC2E 7PP
ZKUK LTD
Statement of financial position
as at 31 October 2024
Tangible assets
10,046
14,578
Cash at bank and in hand
(10,171)
13,765
Creditors: amounts falling due within one year
(44,166)
(78,214)
Net current assets/(liabilities)
12,285
(669)
Total assets less current liabilities
22,331
13,909
Creditors: amounts falling due after more than one year
(68,044)
(49,075)
Net liabilities
(45,713)
(35,166)
Called up share capital
100
100
Profit and loss account
(45,813)
(35,266)
Shareholders' funds
(45,713)
(35,166)
For the year ending 31 October 2024 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 March 2025 and were signed on its behalf by
Dzmitry Shareika
Director
Company Registration No. 09831357
ZKUK LTD
Notes to the Accounts
for the year ended 31 October 2024
ZKUK LTD is a private company, limited by shares, registered in England and Wales, registration number 09831357. The registered office is 63 Herald Gardens, Tunbridge Wells, TN2 3FQ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
Straight line depreciation 20%
Computer equipment
Reducing balance method 20%
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
ZKUK LTD
Notes to the Accounts
for the year ended 31 October 2024
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 November 2023
-
20,028
14,581
34,609
Additions
965
-
2,111
3,076
At 31 October 2024
965
20,028
16,692
37,685
At 1 November 2023
-
8,150
11,881
20,031
Charge for the year
193
4,076
3,339
7,608
At 31 October 2024
193
12,226
15,220
27,639
At 31 October 2024
772
7,802
1,472
10,046
At 31 October 2023
-
11,878
2,700
14,578
Amounts falling due within one year
Trade debtors
4,000
54,000
Accrued income and prepayments
43,659
-
Amounts falling due after more than one year
Other debtors
19,521
5,368
6
Creditors: amounts falling due within one year
2024
2023
Taxes and social security
18,044
17,303
Other creditors
25,111
52,513
ZKUK LTD
Notes to the Accounts
for the year ended 31 October 2024
7
Creditors: amounts falling due after more than one year
2024
2023
Other creditors
16,299
23,859
Loans from directors
51,745
25,216
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Average number of employees
During the year the average number of employees was 1 (2023: 2).