Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-312No description of principal activity2024-01-01false2falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12958713 2024-01-01 2024-12-31 12958713 2023-01-01 2023-12-31 12958713 2024-12-31 12958713 2023-12-31 12958713 c:Director1 2024-01-01 2024-12-31 12958713 d:CurrentFinancialInstruments 2024-12-31 12958713 d:CurrentFinancialInstruments 2023-12-31 12958713 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 12958713 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 12958713 d:ShareCapital 2024-12-31 12958713 d:ShareCapital 2023-12-31 12958713 d:OtherMiscellaneousReserve 2024-12-31 12958713 d:OtherMiscellaneousReserve 2023-12-31 12958713 d:RetainedEarningsAccumulatedLosses 2024-12-31 12958713 d:RetainedEarningsAccumulatedLosses 2023-12-31 12958713 d:OtherDeferredTax 2024-12-31 12958713 d:OtherDeferredTax 2023-12-31 12958713 c:OrdinaryShareClass1 2024-01-01 2024-12-31 12958713 c:OrdinaryShareClass1 2024-12-31 12958713 c:FRS102 2024-01-01 2024-12-31 12958713 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 12958713 c:FullAccounts 2024-01-01 2024-12-31 12958713 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 12958713 2 2024-01-01 2024-12-31 12958713 6 2024-01-01 2024-12-31 12958713 e:PoundSterling 2024-01-01 2024-12-31 12958713 d:EntityControlledByKeyManagementPersonnel1 2024-01-01 2024-12-31 12958713 d:EntityControlledByKeyManagementPersonnel1 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12958713









ZETARAY LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
ZETARAY LIMITED
REGISTERED NUMBER: 12958713

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024


2024

2023
Note
£
£
£
£

Fixed assets
  

Investments
 4 
1
1

Current assets
  

Current asset investments
 5 
389,964
305,454

Cash at bank and in hand
 6 
340
430

  
390,304
305,884

Creditors: amounts falling due within one year
 7 
(6,193)
(4,293)

Net current assets
  
 
 
384,111
 
 
301,591

Provisions for liabilities
  

Deferred tax
 8 
(9,042)
-

  
 
 
(9,042)
 
 
-

Net assets
  
375,070
301,592


Capital and reserves
  

Called up share capital 
 9 
100
100

Fair value reserve
  
27,235
11,501

Profit and loss account
  
347,735
289,991

  
375,070
301,592


Page 1

 
ZETARAY LIMITED
REGISTERED NUMBER: 12958713
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the Statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 29 April 2025.




S A Hastings
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
ZETARAY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Zetaray Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is 3 Brook Business Centre, Cowley Mill Road, Uxbridge, Middlesex, UB8 2FX. 
The company operates as a personal investment company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Interest income

Interest income is recognised in the Statement of comprehensive income using the effective interest method.

  
2.3

Borrowing costs

All borrowing costs are recognised in the Statement of comprehensive income in the year in which they are incurred.

 
2.4

Valuation of investments

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the year. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the year.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 3

 
ZETARAY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.7

Provisions for liabilities

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to the Statement of comprehensive income in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the reporting date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the Statement of financial position.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Fixed asset investments





Unlisted investments

£



Cost and net book value


At 1 January 2024
1



At 31 December 2024
1





5.


Current asset investments

2024
2023
£
£

Listed investments
389,964
305,454

389,964
305,454


Page 4

 
ZETARAY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
340
430

340
430



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
4,393
2,493

Accruals and deferred income
1,800
1,800

6,193
4,293



8.


Deferred taxation




2024


£






Charged to the Statement of comprehensive income
9,042



At end of year
9,042

The deferred taxation balance is made up as follows:

2024
2023
£
£


Revaluation of investments
9,042
-

9,042
-

Page 5

 
ZETARAY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 Ordinary shares of £1 each
100
100



10.


Related party transactions

Included within other creditors is an amount of £4,393 (2023 - £2,493) due to the directors of the company.


11.


Controlling party

The ultimate controlling party is a director by virtue of his majority shareholding in the company.

 
Page 6