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Company Registration No. 07131014 (England and Wales)
Zagar Limited Unaudited accounts for the year ended 31 March 2025
Zagar Limited Unaudited accounts Contents
Page
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Zagar Limited Company Information for the year ended 31 March 2025
Directors
Christiaan Beukes Benjamin Goff
Company Number
07131014 (England and Wales)
Registered Office
Foundry Unit 18 Redhill 23 Business Estate Holmthorpe Avenue Redhill RH1 2GD United Kingdom
Accountants
G&C 43 London Road Greenhithe Kent DA9 9EJ
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Zagar Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
325,700 
40,272 
Current assets
Inventories
- 
28,000 
Debtors
72,561 
49,948 
Cash at bank and in hand
264,680 
8,609 
337,241 
86,557 
Creditors: amounts falling due within one year
(254,763)
(194,858)
Net current assets/(liabilities)
82,478 
(108,301)
Total assets less current liabilities
408,178 
(68,029)
Creditors: amounts falling due after more than one year
(29,969)
(32,249)
Provisions for liabilities
Deferred tax
(66,626)
- 
Net assets/(liabilities)
311,583 
(100,278)
Capital and reserves
Called up share capital
150 
150 
Profit and loss account
311,433 
(100,428)
Shareholders' funds
311,583 
(100,278)
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 4 September 2025 and were signed on its behalf by
Christiaan Beukes Director Company Registration No. 07131014
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Zagar Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Zagar Limited is a private company, limited by shares, registered in England and Wales, registration number 07131014. The registered office is Foundry Unit 18, Redhill 23 Business Estate, Holmthorpe Avenue, Redhill, RH1 2GD, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
15% reducing balance
Plant & machinery
15% reducing balance
Fixtures & fittings
15% reducing balance
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Zagar Limited Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2024
35,580 
54,084 
5,820 
- 
95,484 
Additions
4,611 
104,523 
185,361 
48,415 
342,910 
At 31 March 2025
40,191 
158,607 
191,181 
48,415 
438,394 
Depreciation
At 1 April 2024
7,116 
46,932 
1,164 
- 
55,212 
Charge for the year
4,962 
16,751 
28,507 
7,262 
57,482 
At 31 March 2025
12,078 
63,683 
29,671 
7,262 
112,694 
Net book value
At 31 March 2025
28,113 
94,924 
161,510 
41,153 
325,700 
At 31 March 2024
28,464 
7,152 
4,656 
- 
40,272 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
39,767 
- 
Trade debtors
8,976 
10,460 
Deferred tax asset
15,670 
Accrued income and prepayments
922 
922 
Other debtors
22,896 
22,896 
72,561 
49,948 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
4,435 
50,272 
Trade creditors
2,700 
23,291 
Taxes and social security
16,626 
6,862 
Other creditors
5,771 
6,392 
Loans from directors
222,481 
107,791 
Accruals
2,750 
250 
254,763 
194,858 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
29,969 
32,249 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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