REGISTERED NUMBER: 05266095 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Zube Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

P R Davies

REGISTERED OFFICE:

Leofric House

Binley Road

Coventry

CV3 1JN

REGISTERED NUMBER:

05266095 (England and Wales)

ACCOUNTANTS:

Leigh Christou Ltd

Chartered Certified Accountants

Leofric House

Binley Road

Coventry

CV3 1JN

FIXED ASSETS

Tangible assets

4

2,737

3,650

CURRENT ASSETS

Debtors

5

22,053

17,812

Cash at bank

4,544

10,415

26,597

28,227

CREDITORS

Amounts falling due within one year

6

3,903

4,278

NET CURRENT ASSETS

22,694

23,949

TOTAL ASSETS LESS CURRENT LIABILITIES

25,431

27,599

CAPITAL AND RESERVES

Called up share capital

65

65

Capital redemption reserve

35

35

Retained earnings

25,331

27,499

SHAREHOLDERS' FUNDS

25,431

27,599

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 October 2025 and were signed by:

P R Davies - Director

1.	STATUTORY INFORMATION

Zube 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 April 2024

and 31 March 2025

7,000

DEPRECIATION

At 1 April 2024

3,350

Charge for year

913

At 31 March 2025

4,263

NET BOOK VALUE

At 31 March 2025

2,737

At 31 March 2024

3,650

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Amounts owed by associates

17,809

17,784

Other debtors

4,244

28

22,053

17,812

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Taxation and social security

3,022

2,654

Other creditors

881

1,624

3,903

4,278

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.25

31.3.24

£

£

Within one year

22,680

21,600

Between one and five years

18,900

39,600

41,580

61,200

The above lease is in relation to the property in which the business operates.

8.	RELATED PARTY DISCLOSURES

A warehouse unit occupied by the company is owned by the director. Rent was paid in respect of this unit amounting to £2,580 (2024: £6,067).

Other debtors includes £17,809 (2024: £17,784) owed by Libra (UK) Jewellery Ltd, a company which is controlled by P Davies, the director. Interest is being charged at the HMRC official rate.

9.	ULTIMATE CONTROLLING PARTY

The company was controlled throughout the current and previous period by Mr P R Davies by virtue of his majority shareholding.