Ziggurat St Albans Ltd - Filleted accounts

Registered number

08687901

Ziggurat St Albans Ltd

Filleted Accounts

31 December 2024

Ziggurat St Albans Ltd
Registered number:		08687901
Balance Sheet
as at 31 December 2024

Notes			2024			2023
£				£
Current assets
Debtors	3	162			102
Cash at bank and in hand		37,109			37,249
		37,271			37,351

Creditors: amounts falling due within one year	4	(8,890)			(7,666)

Net current assets			28,381			29,685

Net assets			28,381			29,685

Capital and reserves
Called up share capital			100			100
Profit and loss account			28,281			29,585

Shareholders' funds			28,381			29,685

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




A S Mann
Director
Approved by the board on 29 September 2025

Ziggurat St Albans Ltd
Notes to the Accounts
for the year ended 31 December 2024


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Revenue is recognised to the extent that it is probable that the economic benefit will flow to the Company and the revenue can be reliably measured. Revenue is measured as th fair value of the consideration received or receivable, excluding discounts, rebates, and VAT.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	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 general meetings.approved by the shareholders

	Going concern
	The company is dealing with various matters in relation to its property transactions and will continue to do so until they are completed. The Board believes that company will have sufficient cash funds to meet any expenses required to do this as and when they fall due. Accordingly these financial statements continue to be prepared on a going concern basis.


2	Employees	2024		2023
Number			Number

	Average number of persons employed by the company (including directors)	3		3


3	Debtors	2024		2023
£			£

	Other debtors	162		102


4	Creditors: amounts falling due within one year	2024		2023
£			£

	Trade creditors	240		16
	Accruals	8,650		7,650
		8,890		7,666


5	Controlling party

	At 31 December 2024, the controlling party is viewed as Augur Property Leith Ltd as a result of its majority shareholding in the company. No consolidated accounts are required to be prepared that include the results of this company.


6	Other information

	Ziggurat St Albans Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	13 Breasy Place
	Burroughs Gardens
	London
	NW4 4AT