ACCOUNTS - Final Accounts preparation

Registered number: 14730784

ZR STUDIO LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

ZR STUDIO LIMITED

REGISTERED NUMBER: 14730784

BALANCE SHEET

AS AT 31 MARCH 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	70,897		7,680
Cash at bank and in hand	5	3,452		196,400
		74,349		204,080
Creditors: amounts falling due within one year	6	(66,411)		(77,266)
Net current assets			7,938		126,814
Total assets less current liabilities			7,938		126,814

Net assets			7,938		126,814

Capital and reserves
Called up share capital	1	1
Profit and loss account	7,937	126,813
	7,938	126,814

The director considers 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 director acknowledges his 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 statement of income and retained earnings 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 on 25 November 2025.

Z Rocha

Director

The notes on pages 3 to 5 form part of these financial statements.

Page 1

ZR STUDIO LIMITED

REGISTERED NUMBER: 14730784

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

Page 2

ZR STUDIO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

ZR Studio Limited is a private company limited by shares and registered in England. The address of its registered office/principal place of business is 124 Finchley Road, London, United Kingdom, NW3 5JS.
The company was incorporated on 15 March 2023 and began trading on this date.

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

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

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ZR STUDIO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.4

Taxation

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.

2.5

Debtors

Short term debtors are measured at the transaction price, less any impairment.

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.7

Creditors

Short term creditors are measured at the transaction price, less any impairment.

2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

Debtors

					2025	2024
					£	£


Trade debtors	16,271	7,680
Other debtors	54,626	-
	70,897	7,680

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ZR STUDIO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

5.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	3,452	196,400
	3,452	196,400

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Corporation tax	57,412	68,447
Other taxation and social security	2,599	1,193
Other creditors	-	4,476
Accruals and deferred income	6,400	3,150
	66,411	77,266

7.	Related party transactions
	At the reporting date, debtors include £54,626 owed by the director.

8.	Controlling party

During the period, the company was under the control of Z Rocha by virtue of her shareholding.

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