1 December 2023 false No description of principal activity Taxfiler 2024.6 SC680348business:PrivateLimitedCompanyLtd2023-12-012024-11-30 SC6803482023-11-30 SC6803482023-12-012024-11-30 SC680348business:AuditExempt-NoAccountantsReport2023-12-012024-11-30 SC680348business:FilletedAccounts2023-12-012024-11-30 SC6803482024-11-30 SC680348business:Director12023-12-012024-11-30 SC680348business:RegisteredOffice2023-12-012024-11-30 SC6803482023-11-30 SC680348core:WithinOneYear2024-11-30 SC680348core:WithinOneYear2023-11-30 SC680348core:ShareCapitalcore:PreviouslyStatedAmount2024-11-30 SC680348core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 SC680348core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-11-30 SC680348core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 SC680348core:PreviouslyStatedAmount2024-11-30 SC680348core:PreviouslyStatedAmount2023-11-30 SC680348business:SmallEntities2023-12-012024-11-30 SC680348countries:Scotland2023-12-012024-11-30 SC680348core:MotorVehicles2023-12-012024-11-30 SC680348core:FurnitureFittings2023-12-012024-11-30 SC680348core:MotorVehicles2023-11-30 SC680348core:FurnitureFittings2023-11-30 SC680348core:MotorVehicles2024-11-30 SC680348core:FurnitureFittings2024-11-30 SC6803482022-12-012023-11-30 iso4217:GBP xbrli:pure
Company Registration No. SC680348 (Scotland)
ZD & A LIMITED Unaudited accounts for the year ended 30 November 2024
ZD & A LIMITED Unaudited accounts Contents
Page
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ZD & A LIMITED Company Information for the year ended 30 November 2024
Director
Muhammad Usman
Company Number
SC680348 (Scotland)
Registered Office
88 Scott Street Perth PH2 8JW Scotland
Accountants
Taxez 5 South Charlotte Street Edinburgh EH2 4AN
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ZD & A LIMITED Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
8,975 
- 
Current assets
Inventories
145,000 
118,000 
Debtors
45,762 
- 
Cash at bank and in hand
18,630 
20,893 
209,392 
138,893 
Creditors: amounts falling due within one year
(115,225)
(83,031)
Net current assets
94,167 
55,862 
Net assets
103,142 
55,862 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
103,141 
55,861 
Shareholders' funds
103,142 
55,862 
For the year ending 30 November 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 17 March 2025 and were signed on its behalf by
Muhammad Usman Director Company Registration No. SC680348
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ZD & A LIMITED Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
ZD & A LIMITED is a private company, limited by shares, registered in Scotland, registration number SC680348. The registered office is 88 Scott Street, Perth, PH2 8JW, Scotland.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
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
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.
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
20% Straight Line
Fixtures & fittings
20% Straight Line
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ZD & A LIMITED Notes to the Accounts for the year ended 30 November 2024
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2023
- 
- 
- 
Additions
6,417 
4,801 
11,218 
At 30 November 2024
6,417 
4,801 
11,218 
Depreciation
Charge for the year
1,283 
960 
2,243 
At 30 November 2024
1,283 
960 
2,243 
Net book value
At 30 November 2024
5,134 
3,841 
8,975 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
45,762 
- 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
51,100 
- 
Trade creditors
40,000 
63,217 
Taxes and social security
8,546 
1,834 
Other creditors
- 
994 
Loans from directors
14,980 
16,387 
Accruals
599 
599 
115,225 
83,031 
7
Average number of employees
During the year the average number of employees was 5 (2023: 4).
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