Zozma Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 08089854 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2025

FOR

ZOZMA LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L F Baron

Mrs A J Baron

SECRETARY:

Mrs A J Baron

REGISTERED OFFICE:

Cherry Trees

Back Lane

Cross in hand

Heathfield

East Sussex

TN21 0QH

REGISTERED NUMBER:

08089854 (England and Wales)

ACCOUNTANTS:

D E Ball & Co Limited

Chartered Accountants

15 Bridge Road

Wellington

Telford

Shropshire

TF1 1EB

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

8,013

7,501

Investments

6

14,100

22,113

21,601

CURRENT ASSETS

Debtors

7

50,581

47,320

Cash at bank

216,552

220,552

267,133

267,872

CREDITORS

Amounts falling due within one year

8

106,586

99,624

NET CURRENT ASSETS

160,547

168,248

TOTAL ASSETS LESS CURRENT
LIABILITIES

182,660

189,849

PROVISIONS FOR LIABILITIES

1,200

900

NET ASSETS

181,460

188,949

CAPITAL AND RESERVES

Called up share capital

9

2

Retained earnings

181,458

188,947

SHAREHOLDERS' FUNDS

181,460

188,949

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9th June 2025 and were signed on its behalf by:

L F Baron - Director

1.	STATUTORY INFORMATION

Zozma Ltd 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of ten years.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on cost, 15% on reducing balance and Straight line over 3 years

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 year 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 has made contributions to certain of the employees money purchase pension schemes.These are reflected in the profit and loss account in the year.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st May 2024

and 30th April 2025

93,000

AMORTISATION

At 1st May 2024

and 30th April 2025

93,000

NET BOOK VALUE

At 30th April 2025

-

At 30th April 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st May 2024

15,003

Additions

3,101

At 30th April 2025

18,104

DEPRECIATION

At 1st May 2024

7,502

Charge for year

2,589

At 30th April 2025

10,091

NET BOOK VALUE

At 30th April 2025

8,013

At 30th April 2024

7,501

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1st May 2024

and 30th April 2025

14,100

NET BOOK VALUE

At 30th April 2025

14,100

At 30th April 2024

14,100

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

Trade debtors

39,827

38,491

Other debtors

10,754

8,829

50,581

47,320

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

Trade creditors

9,611

2,393

Taxation and social security

90,101

91,127

Other creditors

6,874

6,104

106,586

99,624

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

NIL

Ordinary

£1

-

2

1

Ordinary A

£1

1

-

1

Ordinary B

£1

1

-

2

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30th April 2025 and 30th April 2024:

30.4.25

30.4.24

£

L F Baron and Mrs A J Baron

Balance outstanding at start of year

-

Amounts advanced

54,153

45,576

Amounts repaid

(54,153

)

(45,576

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

Loans to directors were repaid prior to the year end with interest at 2.25% on the monthly loan balance until repaid.