REGISTERED NUMBER: SC564325 (Scotland)

Unaudited Financial Statements For The Year Ended 30 April 2025

for

ZH Scotland ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs R Ali

REGISTERED OFFICE:

16-18 Bonnygate

Cupar

Fife

KY15 4LE

REGISTERED NUMBER:

SC564325 (Scotland)

ACCOUNTANTS:

Ahmad & Nabi Mcmullan

95-107 Lancefield Street

Glasgow

Lanarkshire

G3 8HZ

FIXED ASSETS

Tangible assets

4

156,338

159,819

CURRENT ASSETS

Stocks

136,425

179,650

Cash at bank and in hand

16,430

7,009

152,855

186,659

CREDITORS

Amounts falling due within one year

5

194,479

217,927

NET CURRENT LIABILITIES

(41,624

)

(31,268

)

TOTAL ASSETS LESS CURRENT LIABILITIES

114,714

128,551

CREDITORS

Amounts falling due after more than one year

6

3,697

21,800

NET ASSETS

111,017

106,751

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

110,917

106,651

SHAREHOLDERS' FUNDS

111,017

106,751

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 23 July 2025 and were signed by:

Mrs R Ali - Director

1.	STATUTORY INFORMATION

ZH Scotland ltd is a private company, limited by shares , registered in Scotland. 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.

Plant and machinery etc

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

COST

At 1 May 2024

140,000

53,632

193,632

Additions

-

604

604

At 30 April 2025

140,000

54,236

194,236

DEPRECIATION

At 1 May 2024

-

33,813

33,813

Charge for year

-

4,085

4,085

At 30 April 2025

-

37,898

37,898

NET BOOK VALUE

At 30 April 2025

140,000

16,338

156,338

At 30 April 2024

140,000

19,819

159,819

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

9,053

-

Trade creditors

54,680

90,490

Tax

8,192

3,014

PAYE

577

918

Pensions

274

412

VAT

43,658

21,219

Directors' loan accounts

68,839

94,303

Accrued expenses

9,206

7,571

194,479

217,927

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loan

3,697

21,800

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

£

100

Ordinary

100

100

100

8.

RESERVES

Retained

earnings

£

At 1 May 2024

106,651

Profit for the year

34,266

Dividends

(30,000

)

At 30 April 2025

110,917