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Company Registration No. 12843640 (England and Wales)
ZEMITS UK LTD Unaudited accounts for the year ended 31 August 2024
ZEMITS UK LTD Unaudited accounts Contents
Page
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ZEMITS UK LTD Company Information for the year ended 31 August 2024
Director
DANYLEYKO, Ulyana
Company Number
12843640 (England and Wales)
Registered Office
Ground Floor Suite, Turnbull House, 226 Cheam, Sutton England SM2 6JT
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ZEMITS UK LTD Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
29,122 
3,528 
Current assets
Inventories
114,313 
30,070 
Debtors
61,049 
41,396 
Cash at bank and in hand
40,586 
9,741 
215,948 
81,207 
Creditors: amounts falling due within one year
(190,512)
(68,531)
Net current assets
25,436 
12,676 
Total assets less current liabilities
54,558 
16,204 
Creditors: amounts falling due after more than one year
(19,288)
- 
Net assets
35,270 
16,204 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
35,170 
16,104 
Shareholders' funds
35,270 
16,204 
For the year ending 31 August 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 her 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 4 May 2025 and were signed on its behalf by
DANYLEYKO, Ulyana Director Company Registration No. 12843640
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ZEMITS UK LTD Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
ZEMITS UK LTD is a private company, limited by shares, registered in England and Wales, registration number 12843640. The registered office is Ground Floor Suite, Turnbull House, 226 , Cheam,, Sutton, England, SM2 6JT.
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.
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
10% Straight Line
Fixtures & fittings
18% on reduce cost
Computer equipment
18% on reduce cost
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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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ZEMITS UK LTD Notes to the Accounts for the year ended 31 August 2024
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2023
- 
4,332 
1,338 
5,670 
Additions
26,490 
861 
2,171 
29,522 
At 31 August 2024
26,490 
5,193 
3,509 
35,192 
Depreciation
At 1 September 2023
- 
1,515 
627 
2,142 
Charge for the year
2,649 
662 
617 
3,928 
At 31 August 2024
2,649 
2,177 
1,244 
6,070 
Net book value
At 31 August 2024
23,841 
3,016 
2,265 
29,122 
At 31 August 2023
- 
2,817 
711 
3,528 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
18,905 
21,828 
Accrued income and prepayments
27,227 
6,429 
Other debtors
14,917 
13,139 
61,049 
41,396 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
44,426 
23,827 
Trade creditors
135,272 
31,760 
Amounts owed to group undertakings and other participating interests
4,291 
- 
Taxes and social security
4,041 
113 
Other creditors
2,482 
11,558 
Accruals
- 
1,273 
190,512 
68,531 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
19,288 
- 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
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ZEMITS UK LTD Notes to the Accounts for the year ended 31 August 2024
9
Average number of employees
During the year the average number of employees was 10 (2023: 10).
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