REGISTERED NUMBER: 13813407 (England and Wales)

Financial Statements for the Year Ended 30 April 2025

for

ZOETROPE HOLDINGS LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J M Elder

Mrs C Elder

REGISTERED OFFICE:

2 Valley Drive

Yarm

TS15 9JQ

REGISTERED NUMBER:

13813407 (England and Wales)

ACCOUNTANTS:

King Hope

31-33 Victoria Road

Darlington

Co. Durham

DL1 5SB

FIXED ASSETS

Investments

4

271,090

302,920

CURRENT ASSETS

Debtors

244

-

Cash at bank

174,361

179,856

174,605

179,856

CREDITORS

Amounts falling due within one year

3,401

2,819

NET CURRENT ASSETS

171,204

177,037

TOTAL ASSETS LESS CURRENT LIABILITIES

442,294

479,957

PROVISIONS FOR LIABILITIES

3,923

3,480

NET ASSETS

438,371

476,477

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

5

16,724

14,838

Retained earnings

421,547

461,539

438,371

476,477

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 7 November 2025 and were signed on its behalf by:

J M Elder - Director

1.	STATUTORY INFORMATION

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

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

The financial statements contain information about Zoetrope Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Investments in subsidiaries

Investments in subsidiary companies are recognised at cost. Where shares are obtained by way of an exchange for shares allotted in this company, cost is taken as the nominal value of the shares issued.

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.

Fixed asset investments

Listed fixed asset investments are stated at fair value. Surpluses or deficits for the year are recognised in the profit and loss account.

Fair value reserve

Unrealised profits recognised in the profit and loss account from the statement of investment property and other fixed assets investments at market value, are transferred to a non-distributable fair value reserve net of the related deferred tax.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST OR VALUATION

At 1 May 2024

302,920

Additions

84,113

Disposals

(121,634

)

Revaluations

5,691

At 30 April 2025

271,090

NET BOOK VALUE

At 30 April 2025

271,090

At 30 April 2024

302,920

Cost or valuation at 30 April 2025 is represented by:

Totals

£

Valuation in 2025

270,990

Cost

100

271,090

If fixed assets investments had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

250,343

284,502

Fixed asset investments were valued on an open market basis on 30 April 2025 by directors .

5.

RESERVES

Fair

value

reserve

£

At 1 May 2024

14,838

Transfer

1,886

At 30 April 2025

16,724