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REGISTERED NUMBER: SC676239 (Scotland)













Unaudited Financial Statements

for the Year Ended 31 October 2024

for

ZAPPATY LIMITED

ZAPPATY LIMITED (REGISTERED NUMBER: SC676239)






Contents of the Financial Statements
FOR THE YEAR ENDED 31 OCTOBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ZAPPATY LIMITED

Company Information
FOR THE YEAR ENDED 31 OCTOBER 2024







DIRECTORS: D Stickland
J D Thornewill
D J Cairns





SECRETARY: T W Fayers





REGISTERED OFFICE: C/o Addleshaw Goddard LLP
Cornerstone
107 West Regent Street
Glasgow
G2 2BA





REGISTERED NUMBER: SC676239 (Scotland)





ACCOUNTANTS: BK Plus Ltd
6th Floor
Gordon Chambers
90 Mitchell Street
Glasgow
Lanarkshire
G1 3NQ

ZAPPATY LIMITED (REGISTERED NUMBER: SC676239)

Balance Sheet
31 OCTOBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 263,024 117,404
Tangible assets 5 337 -
263,361 117,404

CURRENT ASSETS
Debtors 6 106,989 49,934
Cash at bank 224 104
107,213 50,038
CREDITORS
Amounts falling due within one year 7 306,034 139,261
NET CURRENT LIABILITIES (198,821 ) (89,223 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

64,540

28,181

CAPITAL AND RESERVES
Called up share capital 382 349
Share premium 1,578,113 1,100,768
Retained earnings (1,513,955 ) (1,072,936 )
64,540 28,181

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 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.

ZAPPATY LIMITED (REGISTERED NUMBER: SC676239)

Balance Sheet - continued
31 OCTOBER 2024


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 April 2025 and were signed on its behalf by:





D Stickland - Director


ZAPPATY LIMITED (REGISTERED NUMBER: SC676239)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 OCTOBER 2024

1. STATUTORY INFORMATION

Zappaty Limited is a private company, limited by shares , registered in Scotland. 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.

Changes in accounting policies
The entity has voluntarily adopted FRS 102.

The entity wishes to capitalise development costs as this will provide more reliable financial statements. They meet all criteria for doing so under FRS 102.

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 amoritisation and any accumulated impairment losses.


Development costs are being amortised evenly on a straight line basis at 33%

Internal development costs are being amortised evenly on a straight line basis at 10%

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.


ZAPPATY LIMITED (REGISTERED NUMBER: SC676239)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

2. ACCOUNTING POLICIES - continued
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 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 November 2023 192,220
Additions 152,612
At 31 October 2024 344,832
AMORTISATION
At 1 November 2023 74,816
Charge for year 6,992
At 31 October 2024 81,808
NET BOOK VALUE
At 31 October 2024 263,024
At 31 October 2023 117,404

ZAPPATY LIMITED (REGISTERED NUMBER: SC676239)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

5. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
Additions 503
At 31 October 2024 503
DEPRECIATION
Charge for year 166
At 31 October 2024 166
NET BOOK VALUE
At 31 October 2024 337

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 106,989 49,934

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 76,302 22,121
Taxation and social security 32,738 12,559
Other creditors 196,994 104,581
306,034 139,261