ZRODELKO FOOD LTD

ZRODELKO FOOD LTD
Contents Page
For the Period 05 April 2023 to 30 April 2024

Statement of financial position	1
Notes to the financial statements	2

ZRODELKO FOOD LTD
Statement of Financial Position
As at 30 April 2024

	Notes	2024 £
Fixed assets
Tangible fixed assets	3	12,000
		12,000
Current assets
Stocks		70,000
Debtors		16,605
Cash at bank and in hand		7,250
		93,855
Creditors: amount falling due within one year		(50,845)
Net current assets		43,010

Total assets less current liabilities		55,010
Creditors: amount falling due after more than one year		(39,773)
Net assets		15,237

Capital and reserves
Called up share capital	4	100
Profit and loss account		15,137
Shareholders' funds		15,237

For the period ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 03 April 2025 and were signed by:

-------------------------------
Arian Hyda
Director

1

ZRODELKO FOOD LTD
Notes to the Abridged Financial Statements
For the Period 05 April 2023 to 30 April 2024

General Information

ZRODELKO FOOD LTD is a private company, limited by shares, registered in England and Wales, registration number 14782851, registration address 322 High Street, Cheltenham, GL50 3JF.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings

20% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the period was 5.

3.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Total
	£	£
At 05 April 2023	-	-
Additions	15,000	15,000
Disposals	-	-
At 30 April 2024	15,000	15,000
Depreciation
At 05 April 2023	-	-
Charge for period	3,000	3,000
On disposals	-	-
At 30 April 2024	3,000	3,000
Net book values
Closing balance as at 30 April 2024	12,000	12,000
Opening balance as at 05 April 2023	-	-

4.

Share Capital

Allotted, called up and fully paid	2024 £
100 Class A shares of £1.00 each	100
	100

2