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Company registration number:
06743852
Zfl (UK) Limited
Unaudited Filleted Financial Statements for the year ended
31 March 2025
Zfl (UK) Limited
Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements of Zfl (UK) Limited
Year ended
31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the
financial statements
of
Zfl (UK) Limited
for the year ended
31 March 2025
which comprise the income statement, statement of income and retained earnings, statement of financial position and related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/​regulations.
This report is made solely to the Board of Directors of
Zfl (UK) Limited
, as a body. Our work has been undertaken solely to prepare for your approval the
financial statements
of
Zfl (UK) Limited
and state those matters that we have agreed to state to the Board of Directors of
Zfl (UK) Limited
, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than
Zfl (UK) Limited
and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that
Zfl (UK) Limited
has kept adequate accounting records and to prepare statutory
financial statements
that give a true and fair view of the assets, liabilities, financial position and profit of
Zfl (UK) Limited
. You consider that
Zfl (UK) Limited
is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Zfl (UK) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Proud Goulbourn Accountants Limited
Office 16, Hamilton Davies House
117c Liverpool Road
Cadishead
Manchester
M44 5BG
United Kingdom
Date:
5 August 2025
Zfl (UK) Limited
Statement of Financial Position
31 March 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 6 | 17,279 |  | 18,276 |
Investments | 7 | 55,378 |  | 57,315 |
|  | 72,657 |  | 75,591 |
Current assets |  |  |  |  |
Debtors | 8 | 18,964 |  | 31,002 |
Cash at bank and in hand |  | 15,532 |  | 35,704 |
|  | 34,496 |  | 66,706 |
Creditors: amounts falling due within one year | 9 | (17,626 | ) | (56,084 | )
Net current assets |  | 16,870 |  | 10,622 |
Total assets less current liabilities |  | 89,527 |  | 86,213 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 100 |  | 100 |
Profit and loss account |  | 89,427 |  | 86,113 |
Shareholders funds |  | 89,527 |  | 86,213 |

For the year ending
31 March 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These
financial statements
have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
5 August 2025
, and are signed on behalf of the board by:

S Prescott
Director

Company registration number:
06743852
Zfl (UK) Limited
Notes to the Financial Statements
Year ended
31 March 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
39 The Barn Barn Lane
,
Golborne
,
Warrington
,
WA3 3NU
, England.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for service provided.
.

## Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

## Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Plant and machinery | 20% straight line
Fixtures and fittings | 15% straight line
Office equipment | 33% straight line

## Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows:
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

## 4 Average number of employees

The average number of persons employed by the company during the year was nil (2024:
1
).

## 5 Intangible assets

| Other intangible assets
--- | ---
| £
Cost |  |
At 1 April 2024 and 31 March 2025 | 15,954 |
Amortisation |  |
At 1 April 2024 and 31 March 2025 | 15,954 |
Carrying amount |  |
At 31 March 2025 | - |
At 31 March 2024 | - |

## 6 Tangible assets

| Plant and machinery etc.
--- | ---
| £
Cost |  |
At 1 April 2024 | 41,316 |
Additions | 6,824 |
At 31 March 2025 | 48,140 |
Depreciation |  |
At 1 April 2024 | 23,040 |
Charge | 7,821 |
At 31 March 2025 | 30,861 |
Carrying amount |  |
At 31 March 2025 | 17,279 |
At 31 March 2024 | 18,276 |

## 7 Investments

| Other investments other than loans
--- | ---
| £
Cost |  |
At 1 April 2024 | 68,937 |
At 31 March 2025 | 68,937 |
Impairment |  |
At 1 April 2024 | 11,622 |
Other movements | 1,937 |
At 31 March 2025 | 13,559 |
Carrying amount |  |
At 31 March 2025 | 55,378 |
At 31 March 2024 | 57,315 |

## 8 Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 18,843 |  | 31,002 |
Other debtors | 121 |  | - |
| 18,964 |  | 31,002 |

## 9 Creditors: amounts falling due within one year

| 2025 | 2024
--- | --- | ---
| £ | £
Taxation and social security | 8,967 |  | 15,140 |
Other creditors | 8,659 |  | 40,944 |
| 17,626 |  | 56,084 |

## 10 Director's advances, credit and guarantees

The balance on the directors loan account was £32,452 (2021 £27,510)
The account remained in credit throughout the year.