Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-302025-06-302024-07-01falseNo description of principal activity22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08365975 2024-07-01 2025-06-30 08365975 2023-07-01 2024-06-30 08365975 2025-06-30 08365975 2024-06-30 08365975 c:Director1 2024-07-01 2025-06-30 08365975 c:Director2 2024-07-01 2025-06-30 08365975 d:FurnitureFittings 2024-07-01 2025-06-30 08365975 d:FurnitureFittings 2025-06-30 08365975 d:FurnitureFittings 2024-06-30 08365975 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 08365975 d:ComputerEquipment 2024-07-01 2025-06-30 08365975 d:ComputerEquipment 2025-06-30 08365975 d:ComputerEquipment 2024-06-30 08365975 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 08365975 d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 08365975 d:CurrentFinancialInstruments 2025-06-30 08365975 d:CurrentFinancialInstruments 2024-06-30 08365975 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 08365975 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 08365975 d:ShareCapital 2025-06-30 08365975 d:ShareCapital 2024-06-30 08365975 d:RetainedEarningsAccumulatedLosses 2025-06-30 08365975 d:RetainedEarningsAccumulatedLosses 2024-06-30 08365975 c:FRS102 2024-07-01 2025-06-30 08365975 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 08365975 c:FullAccounts 2024-07-01 2025-06-30 08365975 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 08365975 2 2024-07-01 2025-06-30 08365975 6 2024-07-01 2025-06-30 08365975 e:PoundSterling 2024-07-01 2025-06-30 iso4217:GBP xbrli:pure

Registered number: 08365975









Z GHOUSE LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2025

 
Z GHOUSE LIMITED
 

CONTENTS



Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 9


 
Z GHOUSE LIMITED
REGISTERED NUMBER: 08365975

BALANCE SHEET
AS AT 30 JUNE 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
127,073
170,661

Investments
 5 
1,000
1,000

  
128,073
171,661

Current assets
  

Debtors: amounts falling due within one year
 6 
573,090
937,272

Cash at bank and in hand
 7 
332
127,371

  
573,422
1,064,643

Creditors: amounts falling due within one year
 8 
(226,240)
(289,282)

Net current assets
  
 
 
347,182
 
 
775,361

Total assets less current liabilities
  
475,255
947,022

  

Net assets
  
475,255
947,022


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
475,155
946,922

  
475,255
947,022


Page 1

 
Z GHOUSE LIMITED
REGISTERED NUMBER: 08365975
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2025

The directors consider 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 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.

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 Ghouse
................................................
I Ghouse
Director
Director


Date: 29 August 2025

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
Z GHOUSE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

1.


General information

Z Ghouse Limited is a private company, limited by shares, domiciled in England and Wales,registration number 08365975. The registered office is Aston House, Cornwall Avenue, London N3 1LF

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

 
Z GHOUSE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

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

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.7

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 balance sheet date in the countries where the Company operates and generates income.


 
2.8

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.

Page 4

 
Z GHOUSE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

2.Accounting policies (continued)


2.8
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures & fittings
-
25%
Reducing balance
Computer equipment
-
33%
Straight line

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.

 
2.9

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.10

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.11

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.12

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.13

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Page 5

 
Z GHOUSE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

2.Accounting policies (continued)


2.13
Financial instruments (continued)


Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Basic financial liabilities

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 the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

 
2.14

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Page 6

 
Z GHOUSE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

4.


Tangible fixed assets





Fixtures & fittings
Computer equipment
Total

£
£
£



Cost or valuation


At 1 July 2024
302,230
23,619
325,849


Additions
503
-
503



At 30 June 2025

302,733
23,619
326,352



Depreciation


At 1 July 2024
135,384
19,803
155,187


Charge for the year on owned assets
41,841
2,251
44,092



At 30 June 2025

177,225
22,054
199,279



Net book value



At 30 June 2025
125,508
1,565
127,073



At 30 June 2024
166,845
3,816
170,661

Page 7

 
Z GHOUSE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

5.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 July 2024
1,000



At 30 June 2025
1,000





6.


Debtors

2025
2024
£
£


Other debtors
359,229
723,411

Tax recoverable
213,861
213,861

573,090
937,272



7.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
332
127,371

Less: bank overdrafts
(24,489)
-

(24,157)
127,371



8.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank overdrafts
24,489
-

Corporation tax
197,112
268,476

Other taxation and social security
1,060
1,529

Other creditors
-
15,698

Accruals and deferred income
3,579
3,579

226,240
289,282


Page 8

 
Z GHOUSE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

9.


Transactions with directors

Included in other debtors is an amount of £128,375 (2024: £494,609) owed to the company from the directors.
Interest has been applied at a commercial rate of 2.25% in regard to this.

 
Page 9