Acorah Software Products - Accounts Production 16.6.950 false true 31 October 2023 1 November 2022 false 1 November 2023 30 April 2025 30 April 2025 12257489 Mr Simon Rudd Mr Simon Rudd Mr Daniel Rudd iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12257489 2023-10-31 12257489 2025-04-30 12257489 2023-11-01 2025-04-30 12257489 frs-core:CurrentFinancialInstruments 2025-04-30 12257489 frs-core:Non-currentFinancialInstruments 2025-04-30 12257489 frs-core:InvestmentPropertyIncludedWithinPPE 2025-04-30 12257489 frs-core:InvestmentPropertyIncludedWithinPPE 2023-11-01 2025-04-30 12257489 frs-core:InvestmentPropertyIncludedWithinPPE 2023-10-31 12257489 frs-core:ShareCapital 2025-04-30 12257489 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 12257489 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2025-04-30 12257489 frs-bus:FilletedAccounts 2023-11-01 2025-04-30 12257489 frs-bus:SmallEntities 2023-11-01 2025-04-30 12257489 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2025-04-30 12257489 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2025-04-30 12257489 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-10-31 12257489 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-04-30 12257489 frs-bus:Director1 2023-11-01 2025-04-30 12257489 frs-bus:Director1 2023-10-31 12257489 frs-bus:Director1 2025-04-30 12257489 frs-bus:Director2 2023-11-01 2025-04-30 12257489 frs-bus:Director2 2023-10-31 12257489 frs-bus:Director2 2025-04-30 12257489 frs-countries:EnglandWales 2023-11-01 2025-04-30 12257489 2022-10-31 12257489 2023-10-31 12257489 2022-11-01 2023-10-31 12257489 frs-core:CurrentFinancialInstruments 2023-10-31 12257489 frs-core:Non-currentFinancialInstruments 2023-10-31 12257489 frs-core:ShareCapital 2023-10-31 12257489 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 12257489 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-10-31
Registered number: 12257489
Zap Estates Ltd
Unaudited Financial Statements
For the Period 1 November 2023 to 30 April 2025
Zap Estates Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Zap Estates Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 12257489

| 30 April 2025 | 31 October 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 300,000
|  |  | - |  | 300,000
CURRENT ASSETS
Debtors | 5 | 79,082 |  | - |
Cash at bank and in hand |  | 17,558 |  | 286 |
|  | 96,640 |  | 286 |
Creditors: Amounts Falling Due Within One Year | 6 | (18,674 ) |  | (65,376 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 77,966 |  | (65,090 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 77,966 |  | 234,910
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (134,077 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (19,725 )
NET ASSETS |  |  | 77,966 |  | 81,108
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Fair value reserve | 10 |  | - |  | 59,178
Profit and Loss Account |  |  | 77,965 |  | 21,929
SHAREHOLDERS' FUNDS |  |  | 77,966 |  | 81,108

Page 1
Page 2
Zap Estates Ltd
Balance Sheet (continued)
As At 30 April 2025
For the period ending 30 April 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 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 Simon Rudd Director | Mr Simon Rudd Director
15/07/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Zap Estates Ltd
Notes to the Financial Statements
For the Period 1 November 2023 to 30 April 2025
Notes to the Financial Statements
1. General Information
Zap Estates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12257489 . The registered office is 59 Beaumont Avenue, Weymouth, DT4 7RG.
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. 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:
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Zap Estates Ltd
Notes to the Financial Statements (continued)
For the Period 1 November 2023 to 30 April 2025
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2023: 2)
2 2
4. Tangible Assets

| Investment Properties
--- | ---
| £
Cost
As at 1 November 2023 | 300,000
Disposals | (300,000 )
As at 30 April 2025 | -
Net Book Value
As at 30 April 2025 | -
As at 1 November 2023 | 300,000

5. Debtors

| 30 April 2025 |  | 31 October 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Directors' loan accounts | 79,082 |  | -

6. Creditors: Amounts Falling Due Within One Year

| 30 April 2025 |  | 31 October 2023
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | - |  | 6,975
Corporation tax | 18,674 |  | 1,205
Other creditors | - |  | 57,196
| 18,674 |  | 65,376

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

| 30 April 2025 |  | 31 October 2023
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 134,077

8. Share Capital

| 30 April 2025 |  | 31 October 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 4
Page 5
Zap Estates Ltd
Notes to the Financial Statements (continued)
For the Period 1 November 2023 to 30 April 2025
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 November 2023 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 April 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Simon Rudd | - | 39,541 | - | - | 39,541
Mr Simon Rudd | - | 39,541 | - | - | 39,541
Mr Daniel Rudd | - | 39,541 | - | - | 39,541

The above loan is unsecured, interest free and repayable on demand.
10. Reserves

| Fair Value Reserve
--- | ---
| £
As at 1 November 2023 | 59,178
Movements in fair value reserve | (59,178)
As at 30 April 2025 | -

Page 5