REGISTERED NUMBER: SC355049 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Z M Brothers Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Z Ahmed

M Ahmed

REGISTERED OFFICE:

51 Sandwell Street,

Buckhaven

Fife

KY8 1BZ

REGISTERED NUMBER:

SC355049 (Scotland)

ACCOUNTANTS:

Ahmad & Nabi Mcmullan Accountants

95-107 Lancefield Street

Glasgow

G3 8HZ

FIXED ASSETS

Tangible assets

4

39,623

34,720

CURRENT ASSETS

Stocks

5

65,885

60,885

Debtors

6

500

500

Cash at bank and in hand

231,798

258,025

298,183

319,410

CREDITORS

Amounts falling due within one year

7

161,411

182,481

NET CURRENT ASSETS

136,772

136,929

TOTAL ASSETS LESS CURRENT LIABILITIES

176,395

171,649

CREDITORS

Amounts falling due after more than one year

8

1,377

5,000

NET ASSETS

175,018

166,649

CAPITAL AND RESERVES

Called up share capital

9

1,000

1,000

Retained earnings

10

174,018

165,649

SHAREHOLDERS' FUNDS

175,018

166,649

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 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 September 2025 and were signed on its behalf by:

Z Ahmed - Director

1.	STATUTORY INFORMATION

Z M Brothers 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.

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

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 April 2024

90,682

22,995

113,677

Additions

18,111

-

18,111

At 31 March 2025

108,793

22,995

131,788

DEPRECIATION

At 1 April 2024

68,897

10,060

78,957

Charge for year

9,974

3,234

13,208

At 31 March 2025

78,871

13,294

92,165

NET BOOK VALUE

At 31 March 2025

29,922

9,701

39,623

At 31 March 2024

21,785

12,935

34,720

5.

STOCKS

31.3.25

31.3.24

£

£

Stocks

65,885

60,885

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

500

500

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Tax

30,802

43,736

Social security and other taxes

4,499

3,673

VAT

8,822

14,052

Director's loan acc

114,288

119,100

Accrued expenses

3,000

1,920

161,411

182,481

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

-

5,000

HP Loan

1,377

-

1,377

5,000

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

1,000

ORDINARY

£1000

1,000

1,000

10.

RESERVES

Retained

earnings

£

At 1 April 2024

165,649

Profit for the year

98,369

Dividends

(90,000

)

At 31 March 2025

174,018