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Registered Number: SC155890
Scotland

 

 

 

ZOOM DEVELOPMENTS HOLDINGS LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 April 2024

End date: 31 March 2025

Zoom Developments Holdings Limited
Contents Page
For the year ended 31 March 2025
Report to the directors on the preparation of the unaudited statutory accounts of Zoom Developments Holdings Limited for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Zoom Developments Holdings Limited for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the Board of Directors of Zoom Developments Holdings Limited, as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Zoom Developments Holdings Limited and state those matters that we have agreed to state to the Board of Directors of Zoom Developments Holdings Limited, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Zoom Developments Holdings Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Zoom Developments Holdings Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Zoom Developments Holdings Limited.You consider that Zoom Developments Holdings Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Zoom Developments Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements 31 March 2025.



Glen Drummond FA LLP
12 Carron Place
Kelvin Industrial Estate
East Kilbride
G75 0YL
20 October 2025
1
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Tangible fixed assets 3 5,621    407,495 
Investments 4 701,300    176,300 
706,921    583,795 
Current assets      
Stocks 602,600    2,230,796 
Debtors 285,357    479,412 
Cash at bank and in hand 49,421    19,984 
937,378    2,730,192 
Creditors: amount falling due within one year (887,054)   (3,024,467)
Net current assets 50,324    (294,275)
 
Total assets less current liabilities 757,245    289,520 
Creditors: amount falling due after more than one year (12,500)   (22,500)
Provisions for liabilities (175,836)   (69,375)
Net assets 568,909    197,645 
 

Capital and reserves 		     
Called up share capital 2    2 
Revaluation Reserves 319,382    0 
Profit and loss account 249,525    197,643 
Shareholders' funds 568,909    197,645 
 


For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 20 October 2025 and were signed by:


-------------------------------
James O'DONNELL
Director
2
General Information
Zoom Developments Holdings Limited is a private company, limited by shares, registered in Scotland, registration number SC155890, registration address Calderside farm, Calderside Road, Blantyre, G72 0TN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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
Turnover is measured at fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2024 : 1).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £   £
At 01 April 2024 400,000    2,191    17,715    516    420,422 
Additions -    -    -    -    - 
Disposals (400,000)   -    -    -    (400,000)
At 31 March 2025 -    2,191    17,715    516    20,422 
Depreciation
At 01 April 2024 -    2,191    10,242    494    12,927 
Charge for year -    -    1,868    6    1,874 
On disposals -    -    -    -    - 
At 31 March 2025 -    2,191    12,110    500    14,801 
Net book values
Closing balance as at 31 March 2025 -    -    5,605    16    5,621 
Opening balance as at 01 April 2024 400,000    -    7,473    22    407,495 


4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 April 2024 176,300    176,300 
Additions 199,158    199,158 
Disposals (100,000)   (100,000)
Revaluations 425,842    425,842 
At 31 March 2025 701,300    701,300 

3