ZAP ARCHES LTD Company accounts

COMPANY REGISTRATION NUMBER: 14754098

ZAP ARCHES LTD

Unaudited Financial Statements

31 March 2025

ZAP ARCHES LTD

Financial Statements

Year ended 31 March 2025

Contents	Page

Director's report	1

Statement of income and retained earnings	2

Statement of financial position	3

Notes to the financial statements	5

ZAP ARCHES LTD

Director's Report

Year ended 31 March 2025

The director presents her report and the unaudited financial statements of the company for the year ended 31 March 2025 .

Director

The director who served the company during the year was as follows:

Mrs S Awan-Patel

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 24 December 2025 and signed on behalf of the board by:

Mrs S Awan-Patel
Director

Registered office:

C/O The Accounting Centre Limited

First Floor, 736 High Road

North Finchley

London

N12 9QD

ZAP ARCHES LTD

Statement of Income and Retained Earnings

Year ended 31 March 2025

		Period from
	Year to	24 Mar 23 to
	31 Mar 25	31 Mar 24
Note	£	£
Turnover	6,687,120	2,963,844

Cost of sales	2,252,551	999,592
	------------	------------
Gross profit	4,434,569	1,964,252

Distribution costs	272,394	105,451
Administrative expenses	3,924,854	1,618,279
	------------	------------
Operating profit	237,321	240,522

Interest payable and similar expenses		10,507	–
		------------	------------
Profit before taxation	5	226,814	240,522

Tax on profit	–	59,540
	---------	---------
Profit for the financial year and total comprehensive income	226,814	180,982
	---------	---------

Dividends paid and payable	( 29,930)	( 2,430)

Retained earnings at the start of the year (as previously reported)	178,552	–
Prior period adjustments	59,540	–
	---------	-------
Retained earnings at the start of the year (restated)	238,092	–
	---------	---------
Retained earnings at the end of the year	434,976	178,552
	---------	---------

All the activities of the company are from continuing operations.

ZAP ARCHES LTD

Statement of Financial Position

31 March 2025

	2025	2024
Note	£	£

Fixed assets

Intangible assets	6	38,281	3,303
Tangible assets	7	494,888	–
		---------	-------
		533,169	3,303

Current assets

Stocks		36,020	25,168
Debtors	8	91,509	20,203
Cash at bank and in hand		953,607	827,279
		------------	---------
		1,081,136	872,650

Creditors: amounts falling due within one year	9	662,276	497,401
		------------	---------
Net current assets		418,860	375,249
		---------	---------
Total assets less current liabilities		952,029	378,552

Creditors: amounts falling due after more than one year	10	516,953	199,900
		---------	---------
Net assets		435,076	178,652
		---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	434,976	178,552
	---------	---------
Shareholders funds	435,076	178,652
	---------	---------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

ZAP ARCHES LTD

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 24 December 2025 , and are signed on behalf of the board by:

Mrs S Awan-Patel
Director

Company registration number: 14754098

ZAP ARCHES LTD

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is C/O The Accounting Centre Limited, First Floor, 736 High Road, North Finchley, London, N12 9QD.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. 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.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Goodwill	-	Over 20 years
Franchisee fee	-	Over 20 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Plant and machinery	-	Over 7 years

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. Amounts not paid are shown as a creditor on the balance sheet. The assets of the scheme are held separately from the company in independently administered funds.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 186 (2024: 125 ).

5. Profit before taxation

Profit before taxation is stated after charging:

		Period from
	Year to	24 Mar 23 to
	31 Mar 25	31 Mar 24
	£	£
Amortisation of intangible assets	571	44
Depreciation of tangible assets	30,903	–
	--------	----

6. Intangible assets

	Goodwill	Franchisee Fee	Investments	Total
	£	£	£	£
Cost
At 1 April 2024	2,097	–	1,250	3,347
Additions	4,299	30,000	1,250	35,549
	-------	--------	-------	--------
At 31 March 2025	6,396	30,000	2,500	38,896
	-------	--------	-------	--------
Amortisation
At 1 April 2024	44	–	–	44
Charge for the year	( 44)	615	–	571
	-------	--------	-------	--------
At 31 March 2025	–	615	–	615
	-------	--------	-------	--------
Carrying amount
At 31 March 2025	6,396	29,385	2,500	38,281
	-------	--------	-------	--------
At 31 March 2024	2,053	–	1,250	3,303
	-------	--------	-------	--------

7. Tangible assets

	Plant and machinery
	£
Cost
At 1 April 2024	–
Additions	525,791
	---------
At 31 March 2025	525,791
	---------
Depreciation
At 1 April 2024	–
Charge for the year	30,903
	---------
At 31 March 2025	30,903
	---------
Carrying amount
At 31 March 2025	494,888
	---------
At 31 March 2024	–
	---------

8. Debtors

	2025	2024
	£	£
Other debtors	91,509	20,203
	--------	--------

9. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	56,786	–
Trade creditors	336,544	187,120
Corporation tax	–	59,540
Social security and other taxes	128,947	174,978
Other creditors	139,999	75,763
	---------	---------
	662,276	497,401
	---------	---------

10. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	317,053	–
Other creditors	199,900	199,900
	---------	---------
	516,953	199,900
	---------	---------

11. Director's advances, credits and guarantees

The company owed to the director £199,900 at the reporting date.

12. Controlling party

The company was under the control of its director throughout the year.