Zizo Software Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 03793785

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		31,077		30,120
Tangible Assets	5		61,786		79,690
Investments	6		-		100

			92,863		109,910
CURRENT ASSETS
Debtors	7	401,432		149,220
Cash at bank and in hand		93,476		267,754

		494,908		416,974
Creditors: Amounts Falling Due Within One Year	8	(194,288 )		(210,154 )

NET CURRENT ASSETS (LIABILITIES)			300,620		206,820

TOTAL ASSETS LESS CURRENT LIABILITIES			393,483		316,730

PROVISIONS FOR LIABILITIES
Deferred Taxation			(15,625 )		(9,108 )

NET ASSETS			377,858		307,622

CAPITAL AND RESERVES
Called up share capital	9		4,515		4,515
Capital redemption reserve			2,500		2,500
Profit and Loss Account			370,843		300,607

SHAREHOLDERS' FUNDS			377,858		307,622

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Zizo Software Limited

Balance Sheet (continued)

As At 30 June 2025

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

P Ruffley

Director

09/09/2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Zizo Software Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03793785 . The registered office is Np-105, Icentre Howard Way, Interchange Park, Newport Pagnell, MK16 9PY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Intellectual Property

Intellectual property assets are Patents. They are amortised to the profit and loss account over their estimated economic life of 20 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	20% Straight Line
Fixtures & Fittings	20% Straight Line
Computer Equipment	20% Straight Line

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Zizo Software Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2024: 10)

4. Intangible Assets

	Intellectual Property
	£
Cost
As at 1 July 2024	48,210
Additions	3,545

As at 30 June 2025	51,755

Amortisation
As at 1 July 2024	18,090
Provided during the period	2,588

As at 30 June 2025	20,678

Net Book Value
As at 30 June 2025	31,077

As at 1 July 2024	30,120

5. Tangible Assets

	Land & Property
	Leasehold	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 July 2024	15,184	31,805	399,741	446,730
Additions	3,414	1,466	14,028	18,908

As at 30 June 2025	18,598	33,271	413,769	465,638

Depreciation
As at 1 July 2024	14,290	13,033	339,717	367,040
Provided during the period	979	6,298	29,535	36,812

As at 30 June 2025	15,269	19,331	369,252	403,852

Net Book Value
As at 30 June 2025	3,329	13,940	44,517	61,786

As at 1 July 2024	894	18,772	60,024	79,690

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Zizo Software Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

6. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 July 2024	100
Disposals	(100 )

As at 30 June 2025	-

Provision
As at 1 July 2024	-

As at 30 June 2025	-

Net Book Value
As at 30 June 2025	-

As at 1 July 2024	100

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	188,334	98,906
Prepayments and accrued income	13,098	13,021
Other debtors	-	17,659
Director's loan account	-	19,634

	201,432	149,220
Due after more than one year
Other debtors	200,000	-

	401,432	149,220

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	11,258	21,251
Other taxes and social security	26,585	20,756
VAT	54,653	38,299
Other creditors	1,170	3,119
Pensions payable	4,826	2,129
Accruals and deferred income	95,681	124,500
Director's loan account	115	-
Amounts owed to group undertakings	-	100

	194,288	210,154

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	4,515	4,515

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Zizo Software Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

10. Related Party Transactions

The balance of £200,000 in Other Debtors due after more than one year is a loan owed by Zizo Analytics Limited, a company under control of the spouse of P Ruffley.

The loan is interest free and repayable upon demand.

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