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REGISTERED NUMBER: 07603196 (England and Wales)









Financial Statements

for the Year Ended 31 March 2025

for

Zazou Emporium Limited

Zazou Emporium Limited (Registered number: 07603196)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Zazou Emporium Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: Mrs S F Sullivan
V P Sullivan





REGISTERED OFFICE: c/o Parker Cavendish, Suite 301
Stanmore Business and Innovation Centre
Howard Road
Stanmore
Middlesex
HA7 1FW





REGISTERED NUMBER: 07603196 (England and Wales)





ACCOUNTANTS: Parker Cavendish
Chartered Accountants
Suite 301, Stanmore Business
and Innovation Centre
Howard Road
Stanmore
Middlesex
HA7 1FW

Zazou Emporium Limited (Registered number: 07603196)

Statement of Financial Position
31 March 2025

2025 2024
Notes £    £   
FIXED ASSETS
Tangible assets 4 112,617 120,743
Investments 5 74,083 74,083
186,700 194,826

CURRENT ASSETS
Stocks 166,465 186,684
Debtors 6 127,416 179,058
Cash at bank and in hand 238,861 96,792
532,742 462,534
CREDITORS
Amounts falling due within one year 7 (190,139 ) (268,589 )
NET CURRENT ASSETS 342,603 193,945
TOTAL ASSETS LESS CURRENT
LIABILITIES

529,303

388,771

CREDITORS
Amounts falling due after more than one
year

8

(334,312

)

(217,603

)
NET ASSETS 194,991 171,168

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 194,891 171,068
SHAREHOLDERS' FUNDS 194,991 171,168

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 8 July 2025 and were signed on its behalf by:




V P Sullivan - Director


Zazou Emporium Limited (Registered number: 07603196)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Zazou Emporium 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. 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.

These financial statements for the year ended 31 March 2017 are the first financial statements of the company that comply with FRS 102. The date of transition is 1 April 2016. No differences to the reported financial position and income statement for the previous period were noted as a result of the transition to FRS 102.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year/period, and also have been consistently applied within the same accounts.

Turnover
Turnover represents the sale of goods, and the provision of services, net of value added tax.

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 - 25% Straight line

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 3 (2024 - 3 ) .

Zazou Emporium Limited (Registered number: 07603196)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and
property fittings Totals
£    £    £   
COST
At 1 April 2024
and 31 March 2025 110,770 42,098 152,868
DEPRECIATION
At 1 April 2024 4,902 27,223 32,125
Charge for year 2,215 5,911 8,126
At 31 March 2025 7,117 33,134 40,251
NET BOOK VALUE
At 31 March 2025 103,653 8,964 112,617
At 31 March 2024 105,868 14,875 120,743

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 April 2024
and 31 March 2025 74,083
NET BOOK VALUE
At 31 March 2025 74,083
At 31 March 2024 74,083

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 63,709 71,554
Other debtors 3,174 1,815
Directors' current accounts 55,294 103,424
VAT 5,239 2,265
127,416 179,058

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 99,212 109,368
Trade creditors 57,576 136,837
Tax 24,883 11,270
Social security and other taxes 1,761 1,742
Other creditors 1,432 1,502
Accruals and deferred income 5,275 7,870
190,139 268,589

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans - 1-2 years 90,864 109,018
Bank loans - 2-5 years 243,448 108,585
334,312 217,603

Zazou Emporium Limited (Registered number: 07603196)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 2024
£    £   
Mrs S F Sullivan
Balance outstanding at start of year 103,424 17,605
Amounts advanced 55,294 103,424
Amounts repaid (103,424 ) (17,605 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 55,294 103,424

The Directors loan account was repaid in full after date. Interest is charged at a commercial rate.