Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.4 2024-04-01 false education 4 false true false 09207381 2024-04-01 2025-03-31 09207381 2023-04-01 2024-03-31 09207381 2025-03-31 09207381 2024-03-31 09207381 c:Director1 2024-04-01 2025-03-31 09207381 d:ComputerEquipment 2024-04-01 2025-03-31 09207381 d:ComputerEquipment 2025-03-31 09207381 d:ComputerEquipment 2024-03-31 09207381 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 09207381 d:OtherPropertyPlantEquipment 2024-04-01 2025-03-31 09207381 d:OtherPropertyPlantEquipment 2025-03-31 09207381 d:OtherPropertyPlantEquipment 2024-03-31 09207381 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 09207381 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 09207381 d:CurrentFinancialInstruments 2025-03-31 09207381 d:CurrentFinancialInstruments 2024-03-31 09207381 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 09207381 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 09207381 d:ShareCapital 2025-03-31 09207381 d:ShareCapital 2024-03-31 09207381 d:RetainedEarningsAccumulatedLosses 2025-03-31 09207381 d:RetainedEarningsAccumulatedLosses 2024-03-31 09207381 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 09207381 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 09207381 c:FRS102 2024-04-01 2025-03-31 09207381 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09207381 c:FullAccounts 2024-04-01 2025-03-31 09207381 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09207381 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 09207381 ZINDIAK LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
ZINDIAK LIMITED REGISTERED NUMBER: 09207381 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 5,144 |  | 5,744
|  |  | 5,144 |  | 5,744
Current assets |  |  |  |  |
Stocks |  | 24,000 |  | 27,000 |
Debtors: amounts falling due within one year | 5 | 3,702 |  | 7,111 |
Cash at bank and in hand |  | 57,671 |  | 94,093 |
|  | 85,373 |  | 128,204 |
Creditors: amounts falling due within one year | 6 | (59,374) |  | (80,752) |
Net current assets |  |  | 25,999 |  | 47,452
Total assets less current liabilities |  |  | 31,143 |  | 53,196
Provisions for liabilities |  |  |  |  |
Deferred tax | 7 | (1,286) |  | (1,436) |
|  |  | (1,286) |  | (1,436)
Net assets |  |  | 29,857 |  | 51,760
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 24 |  | 24
Profit and loss account |  |  | 29,833 |  | 51,736
|  |  | 29,857 |  | 51,760
Page 1
ZINDIAK LIMITED REGISTERED NUMBER: 09207381 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ M Trigg
Director
Date: 17 November 2025
The notes on pages 3 to 8 form part of these financial statements. Page 2
ZINDIAK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Zindiak Limited is a private company limited by shares incorporated in England and Wales. The registered office is Drake House, Gadbrook Park, Northwich, United Kingdom, CW9 7RA. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.4 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset. Page 3
ZINDIAK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 33% | reducing balance
|  |  |  | Leasehold improvements | - | 10% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 4
ZINDIAK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.7 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.8 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.9 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial Page 5
ZINDIAK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.9 | Financial instruments (continued)
measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
4. | Tangible fixed assets
|  | Computer equipment | Leasehold improvements | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2024 | 12,352 | 1,964 | 14,316
| Additions | 1,443 | - | 1,443
| At 31 March 2025 | 13,795 | 1,964 | 15,759
| Depreciation |  |  |
| At 1 April 2024 | 8,041 | 532 | 8,573
| Charge for the year on owned assets | 1,899 | 143 | 2,042
| At 31 March 2025 | 9,940 | 675 | 10,615
| Net book value |  |  |
| At 31 March 2025 | 3,855 | 1,289 | 5,144
| At 31 March 2024 | 4,311 | 1,432 | 5,743
Page 6
ZINDIAK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 1,777 | 2,908
| Other debtors | 1,925 | 4,203
|  | 3,702 | 7,111
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 924 | 267
| Trade creditors | 35,607 | 43,445
| Corporation tax | 13,050 | 28,920
| Other taxation and social security | 7,214 | 5,834
| Other creditors | 772 | 1,306
| Accruals and deferred income | 1,807 | 980
|  | 59,374 | 80,752
7. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (1,436)
| Charged to profit or loss | 150
| At end of year | (1,286)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (1,286) | (1,436)
|  | (1,286) | (1,436)
Page 7
ZINDIAK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
8. | Related party transactions
| During the year the Directors advanced the company £624 (2024 - £624) and were repaid £400 (2024 - £350). At 31 March 2025 the Company owed £772 (2024 - £548) to the Directors. No interest has been charged to the Company in respect of this loan which is repayable on demand and classified in creditors due within one year.
Page 8