Caseware UK (AP4) 2024.0.164 2024.0.164 2024-11-302024-11-302023-12-01falseNo description of principal activity11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08279499 2023-12-01 2024-11-30 08279499 2022-12-01 2023-11-30 08279499 2024-11-30 08279499 2023-11-30 08279499 c:Director1 2023-12-01 2024-11-30 08279499 c:RegisteredOffice 2023-12-01 2024-11-30 08279499 d:ComputerEquipment 2023-12-01 2024-11-30 08279499 d:ComputerEquipment 2024-11-30 08279499 d:ComputerEquipment 2023-11-30 08279499 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 08279499 d:CurrentFinancialInstruments 2024-11-30 08279499 d:CurrentFinancialInstruments 2023-11-30 08279499 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 08279499 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 08279499 d:ShareCapital 2024-11-30 08279499 d:ShareCapital 2023-11-30 08279499 d:RetainedEarningsAccumulatedLosses 2024-11-30 08279499 d:RetainedEarningsAccumulatedLosses 2023-11-30 08279499 c:FRS102 2023-12-01 2024-11-30 08279499 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 08279499 c:FullAccounts 2023-12-01 2024-11-30 08279499 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 08279499 e:PoundSterling 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure
Company registration number: 08279499







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 NOVEMBER 2024


ZOE SCAMAN LTD






































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ZOE SCAMAN LTD
 


 
COMPANY INFORMATION


Director
Z Scaman 




Registered number
08279499



Registered office
Rose Cottage
The Street

Graffham

Petworth

GU28 0NL




Accountants
Menzies LLP
Chartered Accountants

Richmond House

Walkern Road

Stevenage

SG1 3QP





 


ZOE SCAMAN LTD
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 7


 


ZOE SCAMAN LTD
REGISTERED NUMBER:08279499



STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
84

  
-
84

Current assets
  

Debtors: amounts falling due within one year
 5 
187,001
113,139

Cash at bank and in hand
  
19,363
28,021

  
206,364
141,160

Creditors: amounts falling due within one year
 6 
(122,399)
(86,392)

Net current assets
  
 
 
83,965
 
 
54,768

Total assets less current liabilities
  
83,965
54,852

Provisions for liabilities
  

Other provisions
  
-
(21)

  
 
 
-
 
 
(21)

Net assets
  
83,965
54,831


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
83,964
54,830

  
83,965
54,831


Page 1

 


ZOE SCAMAN LTD
REGISTERED NUMBER:08279499


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 NOVEMBER 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
Z Scaman
Director

Date: 28 August 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 


ZOE SCAMAN LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.


General information

Zoe Scaman 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.
The presentation currency of the financial statements is the Pound Sterling (£).

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 3

 


ZOE SCAMAN LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

Page 4

 


ZOE SCAMAN LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment
-
33%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

Page 5

 


ZOE SCAMAN LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 December 2023
3,300



At 30 November 2024

3,300



Depreciation


At 1 December 2023
3,216


Charge for the year on owned assets
84



At 30 November 2024

3,300



Net book value



At 30 November 2024
-



At 30 November 2023
84


5.


Debtors

2024
2023
£
£


Trade debtors
187,001
110,956

Other debtors
-
2,183

187,001
113,139


Page 6

 


ZOE SCAMAN LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
2,109
-

Corporation tax
100,403
75,610

Other taxation and social security
12,253
8,337

Other creditors
4,784
945

Accruals and deferred income
2,850
1,500

122,399
86,392



7.


Related party transactions

At the reporting date the company owed £4,784 (2023: £945) to the director. The balance can be found within creditors due within one year and no interest is being charged on this.

 
Page 7