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ZASB LIMITED

Registered Number
SC743494
(Scotland)

Unaudited Financial Statements for the Year ended
30 September 2024

ZASB LIMITED
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

AHMED, Ammara
AHMED, Zaffar

Registered Address

9 Royal Crescent
Glasgow
G3 7SP

Registered Number

SC743494 (Scotland)
ZASB LIMITED
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investments3100100
100100
Current assets
Debtors41,598-
Cash at bank and on hand-58,429
1,59858,429
Creditors amounts falling due within one year5(1,445)(57,949)
Net current assets (liabilities)153480
Total assets less current liabilities253580
Net assets253580
Capital and reserves
Called up share capital44
Profit and loss account249576
Shareholders' funds253580
The financial statements were approved and authorised for issue by the Board of Directors on 21 May 2025, and are signed on its behalf by:
AHMED, Zaffar
Director
Registered Company No. SC743494
ZASB LIMITED
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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).
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.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20242023
Average number of employees during the year00
3.Fixed asset investments
This represents the entire share capital of A and Z Pizza Limited.

Investments in groups1

Total

££
Cost or valuation
At 01 October 23100100
At 30 September 24100100
Net book value
At 30 September 24100100
At 30 September 23100100

Notes

1Investments in group undertakings and participating interests
4.Debtors: amounts due within one year

2024

2023

££
Other debtors1,598-
Total1,598-
Other debtors represents a loan for subsidiary and recoverable tax.
5.Creditors: amounts due within one year

2024

2023

££
Taxation and social security-135
Other creditors86957,297
Accrued liabilities and deferred income576517
Total1,44557,949
Other creditor represents a loan from the director which is interest free and repayable on demand.
6.Related party transactions
The loan balance due to directors amounted to £869 (2023: £96) at the year end.