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Company No: 12797716 (England and Wales)

# ZOKI HOLDINGS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 July 2024
Pages for filing with the registrar

ZOKI HOLDINGS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 July 2024

Contents

ZOKI HOLDINGS LIMITED

## BALANCE SHEET

As at 31 July 2024
ZOKI HOLDINGS LIMITED

## BALANCE SHEET (continued)

As at 31 July 2024

| Note | 2024 |  | 2023
|  | £ |  | £
|  |  |  | Restated - note 2
Fixed assets |  |  |  |
Investments | 4 | 0 |  | 400,000
|  | 0 |  | 400,000
Current assets |  |  |  |
Debtors | 5 | 0 |  | 29,731
|  | 0 |  | 29,731
Net current assets |  | 0 |  | 29,731
Total assets less current liabilities |  | 0 |  | 429,731
Net assets |  | 0 |  | 429,731
Capital and reserves |  |  |  |
Called-up share capital | 6 | 2 |  | 2
Share premium account |  | 200,000 |  | 200,000
Profit and loss account |  | ( 200,002 ) |  | 229,729
Total shareholders' funds |  | 0 |  | 429,731

For the financial year ending 31 July 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Zoki Holdings Limited (registered number: 12797716) were approved and authorised for issue by the Board of Directors on 19 June 2025. They were signed on its behalf by:

Mr N R Turner Director |

ZOKI HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2024
ZOKI HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2024

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Zoki Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is C/O Francis Clark Llp Melville Building East, Royal William Yard, Plymouth, PL1 3GW, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption in section 399 of the Companies Act 2006 not to prepare consolidated accounts, because the group it heads qualifies as small. The financial statements present information about the Company as an individual entity only.

##### Prior year adjustment

During the year it was noted that the share capital was incorrect, this has been subsequently adjusted for in these accounts. More detail can be found in note 2.

##### Dividend income

Dividend income is recognised when the company's right to receive payment has been established.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

Investments
Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

#### 2. Prior year adjustment

During the year it was identified that the share capital for the year ended 31 July 2023 was incorrect and this has been restated as below.

|  | As previously reported |  | Adjustment |  | As restated
Year ended 31 July 2023 |  | £ |  | £ |  | £
Share capital |  | 4 |  | (2) |  | 2

#### 3. Employees

| 2024 |  | 2023
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 0 |  | 0

#### 4. Fixed asset investments

Investments in subsidiaries

| 2024
| £
Cost |
At 01 August 2023 | 400,000
At 31 July 2024 | 400,000
Provisions for impairment |
At 01 August 2023 | 0
Impairment | 400,000
At 31 July 2024 | 400,000
Carrying value at 31 July 2024 | 0
Carrying value at 31 July 2023 | 400,000

#### 5. Debtors

| 2024 |  | 2023
| £ |  | £
Amounts owed by Group undertakings | 0 |  | 29,731

#### 6. Called-up share capital

| 2024 |  | 2023
| £ |  | £
Allotted, called-up and fully-paid |  |  |
2 Ordinary shares of £ 1.00 each | 2 |  | 2