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REGISTERED NUMBER: 11873124 (England and Wales)















Unaudited Financial Statements

for the Period

1 January 2025 to 30 April 2025

for

ZERO CARBON GROUP LIMITED

ZERO CARBON GROUP LIMITED (REGISTERED NUMBER: 11873124)

Contents of the Financial Statements
for the Period 1 January 2025 to 30 April 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ZERO CARBON GROUP LIMITED

Company Information
for the Period 1 January 2025 to 30 April 2025







Directors: P Jones
D P Jones
M T Garland
D Garland





Registered office: Northern Assurance Buildings
9-21 Princess Street
Manchester
M2 4DN





Registered number: 11873124 (England and Wales)





Accountants: S&W Partners (Manchester) Limited
Accountants
Northern Assurance Buildings
9-21 Princess Street
Manchester
M2 4DN

ZERO CARBON GROUP LIMITED (REGISTERED NUMBER: 11873124)

Balance Sheet
30 April 2025

2025 2024
Notes £    £    £   
Fixed assets
Intangible assets 5 2,800 3,280
Tangible assets 6 6,457 4,848
9,257 8,128

Current assets
Debtors 7 344,587 846
Cash at bank and in hand 557,742 2,714
902,329 3,560
Creditors
Amounts falling due within one year 8 539,887 56,504
Net current assets/(liabilities) 362,442 (52,944 )
Total assets less current liabilities 371,699 (44,816 )

Capital and reserves
Called up share capital 9 66,503 3
Retained earnings 305,196 (44,819 )
Shareholders' funds 371,699 (44,816 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 June 2025 and were signed on its behalf by:





P Jones - Director


ZERO CARBON GROUP LIMITED (REGISTERED NUMBER: 11873124)

Notes to the Financial Statements
for the Period 1 January 2025 to 30 April 2025


1. Statutory information

Zero Carbon Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. Accounting policies

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% straight line
Computer equipment - 20% straight line

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

ZERO CARBON GROUP LIMITED (REGISTERED NUMBER: 11873124)

Notes to the Financial Statements - continued
for the Period 1 January 2025 to 30 April 2025


4. Employees and directors

The average number of employees during the period was 9 (2024 - 3 ) .

5. Intangible fixed assets
Other
intangible
assets
£   
Cost
At 1 January 2025
and 30 April 2025 4,320
Amortisation
At 1 January 2025 1,040
Charge for period 480
At 30 April 2025 1,520
Net book value
At 30 April 2025 2,800
At 31 December 2024 3,280

6. Tangible fixed assets
Fixtures
and Computer
fittings equipment Totals
£    £    £   
Cost
At 1 January 2025 4,858 3,253 8,111
Additions - 2,799 2,799
At 30 April 2025 4,858 6,052 10,910
Depreciation
At 1 January 2025 2,721 542 3,263
Charge for period 324 866 1,190
At 30 April 2025 3,045 1,408 4,453
Net book value
At 30 April 2025 1,813 4,644 6,457
At 31 December 2024 2,137 2,711 4,848

7. Debtors: amounts falling due within one year
2025 2024
£    £   
Trade debtors 109,891 -
Amounts owed by group undertakings 846 846
Other debtors 233,850 -
344,587 846

ZERO CARBON GROUP LIMITED (REGISTERED NUMBER: 11873124)

Notes to the Financial Statements - continued
for the Period 1 January 2025 to 30 April 2025


8. Creditors: amounts falling due within one year
2025 2024
£    £   
Trade creditors 217,736 379
Amounts owed to group undertakings 428 428
Taxation and social security 216,244 2,628
Other creditors 105,479 53,069
539,887 56,504

9. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal value: 2025 2024
£ £   
200 Ordinary £0.01 66,502.00 2.00
20 A Redeemable Ordinary £0.01 0.20 0.20
20 B Redeemable Ordinary £0.01 0.20 0.20
20 C Redeemable Ordinary £0.01 0.20 0.20
20 D Redeemable Ordinary £0.01 0.20 0.20
66,502.80 2.80

The following shares were issued during the year for cash at par:
6,650,000 Ordinary shares of 1p