REGISTERED NUMBER: 08053082 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

ZACHARY DANIELS LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Z Clements

D G L Monfea

REGISTERED OFFICE:

Riverside Court

Chester Road

Warrington

Cheshire

WA4 6AR

REGISTERED NUMBER:

08053082 (England and Wales)

ACCOUNTANTS:

Walker Begley Limited

Chartered Accountants

207 Knutsford Road

Grappenhall

Warrington

Cheshire

WA4 2QL

FIXED ASSETS

Tangible assets

4

121,638

140,286

Investments

5

250

200

121,888

140,486

CURRENT ASSETS

Debtors

1,186,148

1,186,258

Cash at bank

455,622

347,648

1,641,770

1,533,906

CREDITORS

Amounts falling due within one year

1,662,371

1,501,780

NET CURRENT (LIABILITIES)/ASSETS

(20,601

)

32,126

TOTAL ASSETS LESS CURRENT LIABILITIES

101,287

172,612

CREDITORS

Amounts falling due after more than one year

(25,358

)

(86,218

)

PROVISIONS FOR LIABILITIES

(30,410

)

(35,072

)

NET ASSETS

45,519

51,322

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

45,419

51,222

SHAREHOLDERS' FUNDS

45,519

51,322

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 December 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 September 2025 and were signed on its behalf by:

Z Clements - Director

D G L Monfea - Director

1.	STATUTORY INFORMATION

Zachary Daniels Limited 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 20% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 33 (2023 - 32 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2024

301,148

Additions

30,406

At 31 December 2024

331,554

DEPRECIATION

At 1 January 2024

160,862

Charge for year

49,054

At 31 December 2024

209,916

NET BOOK VALUE

At 31 December 2024

121,638

At 31 December 2023

140,286

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Totals

£

COST

At 1 January 2024

and 31 December 2024

108,897

DEPRECIATION

At 1 January 2024

48,919

Charge for year

14,995

At 31 December 2024

63,914

NET BOOK VALUE

At 31 December 2024

44,983

At 31 December 2023

59,978

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 January 2024

200

Additions

50

At 31 December 2024

250

NET BOOK VALUE

At 31 December 2024

250

At 31 December 2023

200

6.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2024 and 31 December 2023:

31/12/24

31/12/23

£

£

Z Clements

Balance outstanding at start of year

90,471

105,002

Amounts advanced

194,123

100,360

Amounts repaid

(194,123

)

(114,891

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

90,471

90,471

D G L Monfea

Balance outstanding at start of year

61,657

96,333

Amounts advanced

190,228

66,924

Amounts repaid

(190,228

)

(101,600

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

61,657

61,657

7.	RELATED PARTY DISCLOSURES

Zachary Daniels Finance Limited is a company also owed by the directors, Mr Z Clements and Mr D Monfea. At the year end a balance of £243,697 (2023 : £209,289) was owed to them by Zachary Daniels Limited.

Zachary Daniels JLP Limited is a wholly owned subsidiary of Zachary Daniels Limited. At the year end a balance of £8,730 (2023 : £19,379) was owed to them by Zachary Daniels Limited.

Zachary Daniels BDG Limited is a wholly owned subsidiary of Zachary Daniels Limited. At the year end a balance of £9,442 (2023 : £20,091) was owed to them by Zachary Daniels Limited.

Jobologi Limited is a company also owed by the directors, Mr Z Clements and Mr D Monfea. At the year end a balance of £114,973 (2023 : £173,501) was owed by them to Zachary Daniels Limited.