ZHI TRADING LIMITED


Director	PRETTY, Angus William Derek


Registered Address	26 Berkeley Square
	Bristol
	BS8 1HP


Registered Number	13276995 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		1,222		1,488
			1,222		1,488
Current assets
Debtors		8,818		15,019
Cash at bank and on hand		40,352		27,013
		49,170		42,032
Creditors amounts falling due within one year	4	(9,942)		(12,941)
Net current assets (liabilities)			39,228		29,091
Total assets less current liabilities			40,450		30,579
Creditors amounts falling due after one year	5		(89)		(2,145)
Net assets			40,361		28,434
Capital and reserves
Called up share capital			100		100
Profit and loss account			40,261		28,334
Shareholders' funds			40,361		28,434

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 22 October 2025, and are signed on its behalf by:

PRETTY, Angus William Derek
Director
Registered Company No. 13276995

ZHI TRADING LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Total
	£	£
Cost or valuation
At 01 April 24	2,313	2,313
At 31 March 25	2,313	2,313
Depreciation and impairment
At 01 April 24	825	825
Charge for year	266	266
At 31 March 25	1,091	1,091
Net book value
At 31 March 25	1,222	1,222
At 31 March 24	1,488	1,488

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	5,031	6,252
Taxation and social security	3,844	5,003
Accrued liabilities and deferred income	1,067	1,686
Total	9,942	12,941


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	89	2,145
Total	89	2,145