2023-08-012024-07-312024-07-31false13517029ZEAL KBB INTERIORS 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ZEAL KBB INTERIORS LTD

Registered Number
13517029
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

ZEAL KBB INTERIORS LTD
Company Information
for the year from 1 August 2023 to 31 July 2024

Directors

WILLIAMS, Mark
WILLIAMS, Travis

Registered Address

Unit 1b Parkengue Parkengue
Kernick
Penryn
TR10 9EP

Registered Number

13517029 (England and Wales)
ZEAL KBB INTERIORS LTD
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets333,39636,601
33,39636,601
Current assets
Stocks46,9448,329
Debtors536,1739,619
Cash at bank and on hand78,09035,108
121,20753,056
Creditors amounts falling due within one year6(146,223)(96,460)
Net current assets (liabilities)(25,016)(43,404)
Total assets less current liabilities8,380(6,803)
Creditors amounts falling due after one year7(4,163)(7,102)
Provisions for liabilities9(3,132)-
Net assets1,085(13,905)
Capital and reserves
Called up share capital100100
Profit and loss account985(14,005)
Shareholders' funds1,085(13,905)
The financial statements were approved and authorised for issue by the Board of Directors on 3 February 2025, and are signed on its behalf by:
WILLIAMS, Travis
Director
Registered Company No. 13517029
ZEAL KBB INTERIORS LTD
Notes to the Financial Statements
for the year ended 31 July 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.
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).
Turnover policy
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.
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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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:

Reducing balance (%)
Land and buildings10
Plant and machinery20
Fixtures and fittings20
Vehicles10
Office Equipment20
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year23
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

££££££
Cost or valuation
At 01 August 2323,19876416,4953,0483,11546,620
Additions-208--9171,125
At 31 July 2423,19897216,4953,0484,03247,745
Depreciation and impairment
At 01 August 234,4082583,1341,0971,12210,019
Charge for year1,8791431,3363905824,330
At 31 July 246,2874014,4701,4871,70414,349
Net book value
At 31 July 2416,91157112,0251,5612,32833,396
At 31 July 2318,79050613,3611,9511,99336,601
4.Stocks

2024

2023

££
Other stocks6,9448,329
Total6,9448,329
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables31,6846,721
Other debtors215648
Prepayments and accrued income4,2742,250
Total36,1739,619
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables54,41243,535
Taxation and social security14,633-
Finance lease and HP contracts2,9392,939
Other creditors73,30549,136
Accrued liabilities and deferred income934850
Total146,22396,460
7.Creditors: amounts due after one year

2024

2023

££
Other creditors4,1637,102
Total4,1637,102
8.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts4,1637,102
9.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)3,132-
Total3,132-