REGISTERED NUMBER: 04591104 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Zooopa Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Director:

J Tudor

Registered office:

The Hangar

Cae Pennant

Llandegla

Wrexham

LL11 3BB

Registered number:

04591104 (England and Wales)

Accountants:

Ellis & Co

Chartered Accountants

Redwither Tower

Wrexham Industrial Estate

Wrexham

LL13 9XT

Fixed assets

Intangible assets

4

3,440

5,503

Tangible assets

5

2,433

1,680

5,873

7,183

Current assets

Stocks

6,550

11,225

Debtors

6

102,821

130,471

Cash at bank

18,941

10,877

128,312

152,573

Creditors

Amounts falling due within one year

7

43,483

71,770

Net current assets

84,829

80,803

Total assets less current liabilities

90,702

87,986

Provisions for liabilities

608

420

Net assets

90,094

87,566

Capital and reserves

Called up share capital

100

100

Retained earnings

89,994

87,466

90,094

87,566

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 16 December 2025 and were signed by:

J Tudor - Director

1.	Statutory information

Zooopa 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.

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.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website domain names are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

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

Fixtures, fittings and equipment

-

straight line over 3 years

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Operating leases

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 2 (2024 - 1 ) .

4.	Intangible fixed assets

Website

domain

names

£

Cost

At 1 April 2024

and 31 March 2025

10,317

Amortisation

At 1 April 2024

4,814

Amortisation for year

2,063

At 31 March 2025

6,877

Net book value

At 31 March 2025

3,440

At 31 March 2024

5,503

5.	Tangible fixed assets

Fixtures,

fittings

and

equipment

£

Cost

At 1 April 2024

6,184

Additions

2,899

At 31 March 2025

9,083

Depreciation

At 1 April 2024

4,504

Charge for year

2,146

At 31 March 2025

6,650

Net book value

At 31 March 2025

2,433

At 31 March 2024

1,680

6.

Debtors: amounts falling due within one year

31/3/25

31/3/24

£

£

Trade debtors

92,395

111,796

Other debtors

10,426

18,675

102,821

130,471

7.

Creditors: amounts falling due within one year

31/3/25

31/3/24

£

£

Trade creditors

10,320

26,160

Taxation and social security

29,058

42,595

Other creditors

4,105

3,015

43,483

71,770

8.	Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31/3/25

31/3/24

£

£

J Tudor

Balance outstanding at start of year

14,966

16,116

Amounts advanced

8,400

15,850

Amounts repaid

(15,000

)

(17,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

8,366

14,966

Amounts repaid include £15,000 on 18 December 2024. The maximum amount outstanding during the year was £23,366. Loans to the director are interest free and repayable on demand.