REGISTERED NUMBER: 08631138 (England and Wales)

ZWANNY LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JULY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M E Van Der Zwan

H J Van Der Zwan

E E Gallagher

A M Van Der Zwan

REGISTERED OFFICE:

308 Woodside Way

Springvale Industrial Estate

Cwmbran

Torfaen

NP44 5BR

REGISTERED NUMBER:

08631138 (England and Wales)

ACCOUNTANTS:

Green & Co

Chartered Certified Accountants

Pembroke House

Llantarnam Park Way

Cwmbran

Torfaen

NP44 3AU

FIXED ASSETS

Tangible assets

4

21,012

26,456

CURRENT ASSETS

Stocks

10,000

-

Debtors

5

121,922

67,808

Cash at bank

-

7,599

131,922

75,407

CREDITORS

Amounts falling due within one year

6

126,487

70,147

NET CURRENT ASSETS

5,435

5,260

TOTAL ASSETS LESS CURRENT LIABILITIES

26,447

31,716

CREDITORS

Amounts falling due after more than one year

7

(18,621

)

(20,331

)

PROVISIONS FOR LIABILITIES

(3,992

)

(4,963

)

NET ASSETS

3,834

6,422

CAPITAL AND RESERVES

Called up share capital

8

30

30

Retained earnings

3,804

6,392

SHAREHOLDERS' FUNDS

3,834

6,422

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2025 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.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24th October 2025 and were signed on its behalf by:

M E Van Der Zwan - Director

1.	STATUTORY INFORMATION

Zwanny 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.

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

-

20% on reducing balance

Motor vehicles

-

25% 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 Profit and Loss Account, 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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1st August 2024

3,063

35,680

38,743

Additions

1,310

-

1,310

At 31st July 2025

4,373

35,680

40,053

DEPRECIATION

At 1st August 2024

1,505

10,782

12,287

Charge for year

529

6,225

6,754

At 31st July 2025

2,034

17,007

19,041

NET BOOK VALUE

At 31st July 2025

2,339

18,673

21,012

At 31st July 2024

1,558

24,898

26,456

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

Motor

vehicles

£

COST

At 1st August 2024

and 31st July 2025

23,990

DEPRECIATION

At 1st August 2024

1,000

Charge for year

5,748

At 31st July 2025

6,748

NET BOOK VALUE

At 31st July 2025

17,242

At 31st July 2024

22,990

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

93,850

42,313

Other debtors

6,517

4,424

Directors' current accounts

16,489

10,287

VAT

5,066

10,784

121,922

67,808

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

24,312

6,947

Hire purchase contracts

3,871

4,357

Trade creditors

87,046

47,896

Other creditors

32

30

Corporation Tax

7,146

6,926

Company Credit Card

528

-

Directors' current accounts

-

830

Accruals and deferred income

3,552

3,161

126,487

70,147

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

4,484

2,893

Bank loans - 2-5 years

-

734

Hire purchase contracts

14,137

16,704

18,621

20,331

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

10

Ordinary

£3

30

30

9.	RELATED PARTY DISCLOSURES

The company had the following outstanding directors' loans at the year end:

- M E Van Der Zwan owed the company £13,881 (2024 - £10,287)

- H J Van Der Zwan owed the company £2,608 (2024 - was owed £830)