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Registered number: 13204147
TZSK Second Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2025
DKR Chartered Accountants
36 Lichfield Street
Walsall
West Midlands
WS1 1TJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13204147
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,500 5,000
Tangible Assets 5 723,184 655,994
725,684 660,994
CURRENT ASSETS
Stocks 6 17,470 15,000
Debtors 7 27,708 37,537
Cash at bank and in hand 186,373 116,498
231,551 169,035
Creditors: Amounts Falling Due Within One Year 8 (578,061 ) (560,370 )
NET CURRENT ASSETS (LIABILITIES) (346,510 ) (391,335 )
TOTAL ASSETS LESS CURRENT LIABILITIES 379,174 269,659
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (113,770 ) -
NET ASSETS 265,404 269,659
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 265,304 269,559
SHAREHOLDERS' FUNDS 265,404 269,659
Page 1
Page 2
For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Tadeer Hussain
Director
9th April 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
TZSK Second Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13204147 . The registered office is 10 Daisy Bank Crescent, Walsall, West Midlands, WS5 3BJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets includes a licence fee. It is amortised to profit and loss account over its estimated economic life of 5 years

2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
Computer Equipment 25% Reducing Balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
...CONTINUED
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2.6. Taxation - continued
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 27 (2024: 29)
27 29
4. Intangible Assets
Other
£
Cost
As at 1 March 2024 12,500
As at 28 February 2025 12,500
Amortisation
As at 1 March 2024 7,500
Provided during the period 2,500
As at 28 February 2025 10,000
Net Book Value
As at 28 February 2025 2,500
As at 1 March 2024 5,000
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 March 2024 301,529 38,849 487,681 11,347 839,406
Additions 63,699 - 133,750 - 197,449
As at 28 February 2025 365,228 38,849 621,431 11,347 1,036,855
Depreciation
As at 1 March 2024 45,231 22,459 110,391 5,331 183,412
Provided during the period 48,001 4,098 76,656 1,504 130,259
As at 28 February 2025 93,232 26,557 187,047 6,835 313,671
Net Book Value
As at 28 February 2025 271,996 12,292 434,384 4,512 723,184
As at 1 March 2024 256,298 16,390 377,290 6,016 655,994
6. Stocks
2025 2024
£ £
Stock 17,470 15,000
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Page 5
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 27,708 37,537
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 33,404 11,623
Other taxes and social security 67,423 50,043
Other creditors 329,259 364,878
Accruals and deferred income 3,134 2,500
Amounts owed to related parties 144,841 131,326
578,061 560,370
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 113,770 -
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
11. Related Party Transactions
At 28th February 2025 there was an amount of £113,770 (2024:£130,726) owed to an entity under common control. This loan is interest free and repayable on demand.
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