Acorah Software Products - Accounts Production 16.5.460 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 07019988 Mr J Milner Mr J Milner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07019988 2024-09-30 07019988 2025-09-30 07019988 2024-10-01 2025-09-30 07019988 frs-core:CurrentFinancialInstruments 2025-09-30 07019988 frs-core:Non-currentFinancialInstruments 2025-09-30 07019988 frs-core:BetweenOneFiveYears 2025-09-30 07019988 frs-core:ComputerEquipment 2025-09-30 07019988 frs-core:ComputerEquipment 2024-10-01 2025-09-30 07019988 frs-core:ComputerEquipment 2024-09-30 07019988 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-10-01 2025-09-30 07019988 frs-core:FurnitureFittings 2025-09-30 07019988 frs-core:FurnitureFittings 2024-10-01 2025-09-30 07019988 frs-core:FurnitureFittings 2024-09-30 07019988 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-09-30 07019988 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-01 2025-09-30 07019988 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 07019988 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-09-30 07019988 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 07019988 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 07019988 frs-core:MotorVehicles 2025-09-30 07019988 frs-core:MotorVehicles 2024-10-01 2025-09-30 07019988 frs-core:MotorVehicles 2024-09-30 07019988 frs-core:OtherResidualIntangibleAssets 2025-09-30 07019988 frs-core:OtherResidualIntangibleAssets 2024-10-01 2025-09-30 07019988 frs-core:OtherResidualIntangibleAssets 2024-09-30 07019988 frs-core:PlantMachinery 2025-09-30 07019988 frs-core:PlantMachinery 2024-10-01 2025-09-30 07019988 frs-core:PlantMachinery 2024-09-30 07019988 frs-core:WithinOneYear 2025-09-30 07019988 frs-core:SharePremium 2025-09-30 07019988 frs-core:ShareCapital 2025-09-30 07019988 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 07019988 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 07019988 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 07019988 frs-bus:SmallEntities 2024-10-01 2025-09-30 07019988 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 07019988 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 07019988 frs-bus:Director1 2024-10-01 2025-09-30 07019988 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 07019988 frs-countries:EnglandWales 2024-10-01 2025-09-30 07019988 2023-09-30 07019988 2024-09-30 07019988 2023-10-01 2024-09-30 07019988 frs-core:CurrentFinancialInstruments 2024-09-30 07019988 frs-core:Non-currentFinancialInstruments 2024-09-30 07019988 frs-core:BetweenOneFiveYears 2024-09-30 07019988 frs-core:WithinOneYear 2024-09-30 07019988 frs-core:SharePremium 2024-09-30 07019988 frs-core:ShareCapital 2024-09-30 07019988 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 07019988
Zaviz International Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Elevate Professional Ltd T/A Elevate Accountancy
Unit 5 Marlborough Road
Wrexham Industrial Estate
Wrexham
LL13 9RJ
Zaviz International Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Zaviz International Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 07019988

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 8,407 |  | 12,523
Tangible Assets | 5 |  | 3,017,977 |  | 2,635,148
|  |  | 3,026,384 |  | 2,647,671
CURRENT ASSETS
Stocks | 6 | 60,000 |  | 25,000 |
Debtors | 7 | 852,244 |  | 814,644 |
Cash at bank and in hand |  | 50,219 |  | 255,867 |
|  | 962,463 |  | 1,095,511 |
Creditors: Amounts Falling Due Within One Year | 8 | (865,615 ) |  | (778,306 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 96,848 |  | 317,205
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,123,232 |  | 2,964,876
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (1,048,943 ) |  | (964,600 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (400,734 ) |  | (416,299 )
NET ASSETS |  |  | 1,673,555 |  | 1,583,977
CAPITAL AND RESERVES
Called up share capital | 11 |  | 200 |  | 200
Share premium account |  |  | 499,900 |  | 499,900
Profit and Loss Account |  |  | 1,173,455 |  | 1,083,877
SHAREHOLDERS' FUNDS |  |  | 1,673,555 |  | 1,583,977

Page 1
Page 2
Zaviz International Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr J Milner Director
31/10/2025

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Zaviz International Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Zaviz International Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07019988 . The registered office is Unit 2 Coed Aben Road, Wrexham Industrial Estate, Wrexham, Wrexham, LL13 9UH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are patents and licenses. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | valued under fair value model
Leasehold | valued under fair value model
Plant & Machinery | 25% on cost
Motor Vehicles | 15% on cost
Fixtures & Fittings | 2% to 25% on cost, dependent on useful life*
Computer Equipment | 33% on cost

*included within fixtures and fittings are integral assets which are depreciated at 2% on cost, reflecting their longer useful life.
Change in Accounting Estimates
During the financial year 30 September 2024, the company had revised its accounting estimates for the depreciation of motor vehicles. Previously, motor vehicles were not depreciated in the first two years of ownership, followed by varying rates of depreciation applied in subsequent years.
Motor vehicles are now depreciated on a straight-line basis over their estimated useful life, at a rate of 15% per annum. This change provides a more systematic and consistent approach to depreciation, aligning with the company’s assessment of the vehicles’ economic benefits over time.
Impact of the Change
The change in estimates had been applied prospectively in accordance with FRS 102 requirements (specifically Section 10.15). The impact of this change had been reflected in the prior financial statements.
This change in estimates does not affect the total depreciation charge over the life of the assets, but alters the timing of expense recognition in the financial statements.
Page 3
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Zaviz International Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
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Zaviz International Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 October 2024 | 41,155
As at 30 September 2025 | 41,155
Amortisation
As at 1 October 2024 | 28,632
Provided during the period | 4,116
As at 30 September 2025 | 32,748
Net Book Value
As at 30 September 2025 | 8,407
As at 1 October 2024 | 12,523

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Leasehold | Plant & Machinery | Motor Vehicles
| £ | £ | £ | £
Cost
As at 1 October 2024 | 555,000 | 167,368 | 154,726 | 2,585,389
Additions | - | - | 262 | 927,455
Disposals | - | - | - | (625,439 )
As at 30 September 2025 | 555,000 | 167,368 | 154,988 | 2,887,405
Depreciation
As at 1 October 2024 | - | - | 129,068 | 797,912
Provided during the period | - | - | 15,689 | 227,047
Disposals | - | - | - | (343,570 )
As at 30 September 2025 | - | - | 144,757 | 681,389
Net Book Value
As at 30 September 2025 | 555,000 | 167,368 | 10,231 | 2,206,016
As at 1 October 2024 | 555,000 | 167,368 | 25,658 | 1,787,477

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 137,496 | 13,019 | 3,612,998
Additions | - | - | 927,717
Disposals | - | - | (625,439 )
As at 30 September 2025 | 137,496 | 13,019 | 3,915,276

...CONTINUED
Page 5
Page 6
Zaviz International Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025

Depreciation
As at 1 October 2024 | 37,851 | 13,019 | 977,850
Provided during the period | 20,283 | - | 263,019
Disposals | - | - | (343,570 )
As at 30 September 2025 | 58,134 | 13,019 | 897,299
Net Book Value
As at 30 September 2025 | 79,362 | - | 3,017,977
As at 1 October 2024 | 99,645 | - | 2,635,148

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 15,000 |  | 15,000
Work in progress | 45,000 |  | 10,000
| 60,000 |  | 25,000

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 10,140 |  | 19,511
Other debtors | 842,104 |  | 795,133
| 852,244 |  | 814,644

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 696,320 |  | 559,597
Trade creditors | 65,712 |  | 19,368
Bank loans and overdrafts | 20,747 |  | 16,590
Other creditors | 33,327 |  | 137,698
Taxation and social security | 49,509 |  | 45,053
| 865,615 |  | 778,306

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 978,176 |  | 868,928
Bank loans | 70,767 |  | 95,672
| 1,048,943 |  | 964,600

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Zaviz International Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 696,320 |  | 559,597
Later than one year and not later than five years | 978,176 |  | 868,928
| 1,674,496 |  | 1,428,525
| 1,674,496 |  | 1,428,525

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

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