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Registered number: OC447848









ZENITH ACCOUNTING SERVICES (UK) LLP







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 5 APRIL 2024

 
ZENITH ACCOUNTING SERVICES (UK) LLP
 

INFORMATION





Designated Members

Arati Patel
Zenith Audit Ltd

LLP registered number

OC447848

Registered office

1st Floor
18 Devonshire Row
London
EC2M 4RH


 
ZENITH ACCOUNTING SERVICES (UK) LLP
 

CONTENTS



Page
Members' Report
1 - 2
Balance Sheet
3 - 4


 
ZENITH ACCOUNTING SERVICES (UK) LLP
 
  
MEMBERS' REPORT
FOR THE PERIOD ENDED 5 APRIL 2024

The members present their annual report together with the financial statements of Zenith Accounting Services (UK) LLP (the "LLP") for the Period ended 5 April 2024
 

Principal activities
 
 
The LLP was incorporated on 22 June 2023 and commenced trading on that date.
 
 
The principal object of the LLP is to provide accountancy and related assurance service. The firm is regulated by the Association of Chartered Certified Accountants.
 
 
Designated Members
 
 
Arati Patel and Zenith Audit Ltd were designated members of the LLP throughout the period.
 

 
Members' capital and interests
 
 
Each member's subscription to the capital of the LLP is determined by their share of the profit and is repayable following retirement from the LLP.
 
 
Details of changes in members' capital in the Period ended 5 April 2024 are set out in the financial statements.
 
 
Members are remunerated from the profits of the LLP and are required to make their own provision for pensions and other benefits. Profits are allocated and divided between members after finalisation of the financial statements. Members draw a proportion of their profit shares monthly during the year in which it is made, with the balance of profits being distributed after the year, subject to the cash requirements of the business.
 

Members' responsibilities statement
 
 
The members are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.
 
 
Company law, (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008), requires the members to prepare financial statements for each financial year. Under that law the members have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) the members must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the LLP and of the profit or loss of the LLP for that period.

In preparing these financial statements, the members are required to:
 
select suitable accounting policies and then apply them consistently;
 
make judgments and accounting estimates that are reasonable and prudent;
 
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the LLP will continue in business.
 

The members are responsible for keeping adequate accounting records that are sufficient to show and explain the LLP's transactions and disclose with reasonable accuracy at any time the financial position of the LLP and to enable them to ensure that the financial statements comply with the Companies Act 2006 (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of the Companies Act 2006) Regulations 2008).
Page 1

 
ZENITH ACCOUNTING SERVICES (UK) LLP
 
 
MEMBERS' REPORT (CONTINUED)
FOR THE PERIOD ENDED 5 APRIL 2024
 
 
The members are also responsible for safeguarding the assets of the LLP and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
 
This report was approved by the members on 4 June 2025 and signed on their behalf by:
 
 



Arati Patel
Page 2

 
ZENITH ACCOUNTING SERVICES (UK) LLP
REGISTERED NUMBER: OC447848

BALANCE SHEET
AS AT 5 APRIL 2024

2024
Note
£

  

Fixed assets
  
975

  
975

Current assets
  
38,678

Creditors: amounts falling due within one year
  
(16,283)

Net current assets
  
 
 
22,395

Net assets attributable to members
  
23,370


Total members' interests
  
 
23,370


Notes


General information

Zenith Accounting Services (UK) LLP is a limited liability partnership, registered in England & Wales. The information regarding its designated members, registered number and registered office address is shown on the LLP information page.


Average number of employees

The average monthly number of employees, including directors, during the Period was 0.


Members' confirmations

These financial statements have been prepared in accordance with the provisions applicable to entities subject to the micro LLPs regime.

The entity was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements.

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

The financial statements were approved and authorised for issue by the members and were signed on their behalf on 4 June 2025.

Arati Patel
Designated member

The notes on pages 5 to 7 form part of these financial statements.
Page 3

 
ZENITH ACCOUNTING SERVICES (UK) LLP
REGISTERED NUMBER: OC447848
    
BALANCE SHEET (CONTINUED)
AS AT 5 APRIL 2024


Page 4

 
ZENITH ACCOUNTING SERVICES (UK) LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 5 APRIL 2024

1.Accounting policies

 
1.1

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 Financial Reporting Standard 105 the UK and the Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice "Accounting by Limited Liability Partnerships".

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the LLP's accounting policies.

The following principal accounting policies have been applied:

 
1.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the LLP and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the LLP will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
1.3

Division and distribution of profits

A division of profits is the mechanism by which the profits of an LLP become a debt due to members. A division may be automatic or discretionary, may relate to some or all of the profits for a financial period and may take place during or after the end of a financial period.

An automatic division of profits is one where the LLP does not have an unconditional right to avoid making a division of an amount of profits based on the members' agreement in force at the time, whereas a discretionary division of profits requires a decision to be made by the LLP, which it has the unconditional right to avoid making.

The LLP divides profits discretionarily. Discretionary divisions of profits are recognised as amounts due to members, although may be used to offset amounts which have been drawn by members, which are recognised as loan assets repayable.

Page 5

 
ZENITH ACCOUNTING SERVICES (UK) LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 5 APRIL 2024

1.Accounting policies (continued)

 
1.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.


2.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


Additions
1,200



At 5 April 2024

1,200



Depreciation


Charge for the Period on owned assets
225



At 5 April 2024

225



Net book value



At 5 April 2024
975

Page 6

 
ZENITH ACCOUNTING SERVICES (UK) LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 5 APRIL 2024

3.


Debtors

2024
£


Trade debtors
9,600

9,600



4.


Creditors: Amounts falling due within one year

2024
£

Other taxation and social security
7,282

Accruals and deferred income
9,001

16,283



5.


Controlling party

The ultimate controlling party is Arati Patel.

Page 7