Registration number: 07882222

Zakory Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Zakory Limited

Company Information

Director

Mr Zak Anthony Resinato

Registered office

1 Market Hill Calne Wiltshire SN11 0BT

Accountants

RiverView Portfolio Limited 1 Market Hill Calne Wiltshire SN11 0BT

Zakory Limited

(Registration number: 07882222)
Balance Sheet as at 31 December 2024

	Note	2024 £	2023 £
Fixed assets
Intangible assets	5	41,031	49,237
Tangible assets	6	21,545	64,247
		62,576	113,484
Current assets
Stocks	7	20	250
Debtors	8	187,972	198,911
Cash at bank and in hand		40,583	30,381
		228,575	229,542
Creditors: Amounts falling due within one year	9	(7,048)	(70,402)
Net current assets		221,527	159,140
Total assets less current liabilities		284,103	272,624
Creditors: Amounts falling due after more than one year	9	(284,001)	(167,079)
Net assets		102	105,545
Capital and reserves
Called up share capital		100	100
Retained earnings		2	105,445
Shareholders' funds		102	105,545

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 1 September 2025
 

Zakory Limited

(Registration number: 07882222)
Balance Sheet as at 31 December 2024 (continued)

......................................... Mr Zak Anthony Resinato Director

Zakory Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1 Market Hill
Calne
Wiltshire
SN11 0BT

These financial statements were authorised for issue by the director on 1 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture and fittings	25% Straightline
Office Equipment	25% Straightline
Leasehold Imrovements	10% Strightline

Zakory Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024 (continued)

2	Accounting policies (continued)

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	Over 10 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Zakory Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024 (continued)

2	Accounting policies (continued)

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3 (2023 - 6).

4	Profit before tax

Arrived at after charging/(crediting)

	2024 £	2023 £
Depreciation expense	4,361	10,847
Amortisation expense	8,206	8,206

Zakory Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024 (continued)

5	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 January 2024	82,061	82,061
At 31 December 2024	82,061	82,061
Amortisation
At 1 January 2024	32,824	32,824
Amortisation charge	8,206	8,206
At 31 December 2024	41,030	41,030
Carrying amount
At 31 December 2024	41,031	41,031
At 31 December 2023	49,237	49,237

Zakory Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024 (continued)

6	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 January 2024	70,023	70,602	140,625
Additions	-	3,619	3,619
Disposals	(70,023)	(7,804)	(77,827)
At 31 December 2024	-	66,417	66,417
Depreciation
At 1 January 2024	30,445	46,838	77,283
Charge for the year	-	3,456	3,456
Eliminated on disposal	(30,445)	(5,422)	(35,867)
At 31 December 2024	-	44,872	44,872
Carrying amount
At 31 December 2024	-	21,545	21,545
At 31 December 2023	39,578	24,669	64,247

Included within the net book value of land and buildings above is £ (2023 - £39,578) in respect of short leasehold land and buildings.
 

7

Stocks

	2024 £	2023 £
Other inventories	20	250

8

Debtors

Zakory Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024 (continued)

8	Debtors (continued)

Current	Note	2024 £	2023 £
Trade debtors		380,320	141,505
Amounts owed by related parties		19,924	184,642
Prepayments		1,228	2,479
Other debtors		(213,500)	(129,715)
		187,972	198,911

9

Creditors

Creditors: amounts falling due within one year

	2024 £	2023 £
Due within one year
Trade creditors	9,782	53,804
Taxation and social security	1,939	23,067
Accruals and deferred income	(5,921)	1,082
Other creditors	1,248	(7,551)
	7,048	70,402

Creditors: amounts falling due after more than one year

	Note	2024 £	2023 £
Due after one year
Loans and borrowings		124,473	167,079
Other non-current financial liabilities		159,528	-
		284,001	167,079

10

Reserves