Acorah Software Products - Accounts Production 16.6.950 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 08962681 P Stone iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08962681 2024-03-31 08962681 2025-03-31 08962681 2024-04-01 2025-03-31 08962681 frs-core:CurrentFinancialInstruments 2025-03-31 08962681 frs-core:Non-currentFinancialInstruments 2025-03-31 08962681 frs-core:NetGoodwill 2025-03-31 08962681 frs-core:NetGoodwill 2024-04-01 2025-03-31 08962681 frs-core:NetGoodwill 2024-03-31 08962681 frs-core:PlantMachinery 2025-03-31 08962681 frs-core:PlantMachinery 2024-04-01 2025-03-31 08962681 frs-core:PlantMachinery 2024-03-31 08962681 frs-core:ShareCapital 2025-03-31 08962681 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08962681 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08962681 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08962681 frs-bus:SmallEntities 2024-04-01 2025-03-31 08962681 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08962681 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08962681 frs-bus:Director1 2024-04-01 2025-03-31 08962681 frs-countries:EnglandWales 2024-04-01 2025-03-31 08962681 2023-03-31 08962681 2024-03-31 08962681 2023-04-01 2024-03-31 08962681 frs-core:CurrentFinancialInstruments 2024-03-31 08962681 frs-core:Non-currentFinancialInstruments 2024-03-31 08962681 frs-core:ShareCapital 2024-03-31 08962681 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 08962681
ZPK Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 08962681
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 3,029 3,133
3,029 3,133
CURRENT ASSETS
Debtors 6 4,063 14,124
Cash at bank and in hand 47,885 73,092
51,948 87,216
Creditors: Amounts Falling Due Within One Year 7 (9,993 ) (20,236 )
NET CURRENT ASSETS (LIABILITIES) 41,955 66,980
TOTAL ASSETS LESS CURRENT LIABILITIES 44,984 70,113
Creditors: Amounts Falling Due After More Than One Year 8 (11,619 ) (13,983 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (757 ) (784 )
NET ASSETS 32,608 55,346
CAPITAL AND RESERVES
Called up share capital 10 10 10
Income Statement 32,598 55,336
SHAREHOLDERS' FUNDS 32,608 55,346
Page 1
Page 2
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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
P Stone
Director
17/11/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
ZPK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08962681 . The registered office is 28 Holmes Grove, Bristol, BS9 4EE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and value added tax. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% reducing balance
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
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Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 10,700
As at 31 March 2025 10,700
Amortisation
As at 1 April 2024 10,700
As at 31 March 2025 10,700
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2024 6,731
Additions 417
As at 31 March 2025 7,148
Depreciation
As at 1 April 2024 3,598
Provided during the period 521
As at 31 March 2025 4,119
Net Book Value
As at 31 March 2025 3,029
As at 1 April 2024 3,133
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 4,063 14,124
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 2,135 2,076
Corporation tax 5,482 11,684
Other taxes and social security 1,016 836
Accruals and deferred income 700 600
Director's loan account 660 5,040
9,993 20,236
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 11,619 13,983
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 757 784
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
Page 5