ZO + RO LTD - Accounts to registrar (filleted)

REGISTERED NUMBER: 14435725 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

ZO + RO LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs T M Powell

REGISTERED OFFICE:

C/O Forty-Two Consulting Ltd

Regus House Atterbury Lakes

Fairbourne Drive

Milton Keynes

Buckinghamshire

MK10 9RG

REGISTERED NUMBER:

14435725 (England and Wales)

ACCOUNTANTS:

Forty-two Consulting Ltd

Regus House Atterbury Lakes

Fairbourne Drive

Atterbury

Milton Keynes

Buckinghamshire

MK10 9RG

FIXED ASSETS

Investments

4

26,063,511

21,670,433

CURRENT ASSETS

Debtors

5

1,391,165

1

CREDITORS

Amounts falling due within one year

6

5,619,837

108,715

NET CURRENT LIABILITIES

(4,228,672

)

(108,714

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

21,834,839

21,561,719

PROVISIONS FOR LIABILITIES

65,055

-

NET ASSETS

21,769,784

21,561,719

CAPITAL AND RESERVES

Called up share capital

15,000,000

Share premium

6,562,619

Fair value reserve

7

196,066

-

Retained earnings

11,099

(900

)

21,769,784

21,561,719

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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

The financial statements were approved by the director and authorised for issue on 15 October 2025 and were signed by:

Mrs T M Powell - Director

1.	STATUTORY INFORMATION

ZO + RO LTD 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 as modified by the revaluation of certain assets.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

COST OR VALUATION

At 1 April 2024

21,670,433

-

21,670,433

Additions

-

4,954,765

Disposals

-

(822,809

)

(822,809

)

Revaluations

-

261,122

At 31 March 2025

21,670,433

4,393,078

26,063,511

NET BOOK VALUE

At 31 March 2025

21,670,433

4,393,078

26,063,511

At 31 March 2024

21,670,433

-

21,670,433

Cost or valuation at 31 March 2025 is represented by:

Shares in

group

Other

undertakings

investments

Totals

£

Valuation in 2025

-

261,122

Cost

21,670,433

4,131,956

25,802,389

21,670,433

4,393,078

26,063,511

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Amounts owed by group undertakings

1,391,165

-

Other debtors

-

1

1,391,165

1

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade creditors

1

-

Amounts owed to group undertakings

-

108,115

Taxation and social security

3,700

-

Other creditors

5,616,136

600

5,619,837

108,715

7.

RESERVES

Fair

value

reserve

£

Non-distributable Reserves

Transfer

196,066

At 31 March 2025

196,066