REGISTERED NUMBER: 08926737 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Zool Digital UK Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

5

3,077

6,146

CURRENT ASSETS

Debtors

6

221,733

209,305

Cash at bank

38,205

32,409

259,938

241,714

CREDITORS

Amounts falling due within one year

7

(144,889

)

(136,839

)

NET CURRENT ASSETS

115,049

104,875

TOTAL ASSETS LESS CURRENT LIABILITIES

118,126

111,021

CREDITORS

Amounts falling due after more than one year

8

(23,267

)

(23,625

)

PROVISIONS FOR LIABILITIES

(764

)

(1,537

)

NET ASSETS

94,095

85,859

CAPITAL AND RESERVES

Called up share capital

15

15

Retained earnings

94,080

85,844

SHAREHOLDERS' FUNDS

94,095

85,859

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 directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by:

Mr D T Tromans - Director

1.	STATUTORY INFORMATION

Zool Digital UK Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

08926737

Registered office:

Alderley Park

Congleton Road

Nether Alderley

Macclesfield

Cheshire

SK10 4TG

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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, net of VAT and trade discounts.

When the outcome of a transaction can be estimated reliably, turnover from services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to finalisation of work completed.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Tangible fixed assets

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

Computer equipment

-

33% on cost and 25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 12 ) .

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2024

98,074

Additions

1,520

At 31 March 2025

99,594

DEPRECIATION

At 1 April 2024

91,928

Charge for year

4,589

At 31 March 2025

96,517

NET BOOK VALUE

At 31 March 2025

3,077

At 31 March 2024

6,146

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

88,097

82,837

Other debtors

133,636

126,468

221,733

209,305

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

5,217

9,960

Trade creditors

12,021

22,557

Taxation and social security

102,108

85,584

Other creditors

25,543

18,738

144,889

136,839

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

23,267

23,625

9.	LEASING AGREEMENTS

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

31.3.25

31.3.24

£

£

Within one year

25,610

-

Between one and five years

19,051

-

44,661

-

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

31.3.25

31.3.24

£

£

Mr D T Tromans

Balance outstanding at start of year

42,010

38,332

Amounts advanced

50,890

49,490

Amounts repaid

(42,010

)

(45,812

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

50,890

42,010

Mr S J Rayner

Balance outstanding at start of year

27,331

27,316

Amounts advanced

20,185

44,389

Amounts repaid

(27,331

)

(44,374

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

20,185

27,331

Mr S J Prior

Balance outstanding at start of year

45,105

54,870

Amounts advanced

50,330

48,572

Amounts repaid

(45,105

)

(58,337

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

50,330

45,105

Loan in excess of £10,000 incur interest at 2.25% per annum.