REGISTERED NUMBER: SC458577 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

ZIZA P Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P G Webster

K MacKenzie

REGISTERED OFFICE:

76 Dumbarton Road

Clydebank

G81 1UG

REGISTERED NUMBER:

SC458577 (Scotland)

ACCOUNTANTS:

Graham & Co. (Accountants) Limited

76 Dumbarton Road

Clydebank

Glasgow

G81 1UG

FIXED ASSETS

Investment property

4

91,320

91,320

CURRENT ASSETS

Debtors

5

308,489

291,480

Investments

6

122,524

131,613

Cash at bank

2,300

1,497

433,313

424,590

CREDITORS

Amounts falling due within one year

7

417,534

418,427

NET CURRENT ASSETS

15,779

6,163

TOTAL ASSETS LESS CURRENT LIABILITIES

107,099

97,483

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

106,999

97,383

SHAREHOLDERS' FUNDS

107,099

97,483

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 29 December 2025 and were signed on its behalf by:

K MacKenzie - Director

P G Webster - Director

1.	STATUTORY INFORMATION

ZIZA P Ltd is a private company, limited by shares , registered in Scotland. 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.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

91,320

NET BOOK VALUE

At 31 March 2025

91,320

At 31 March 2024

91,320

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

308,489

291,480

6.	CURRENT ASSET INVESTMENTS

31.3.25

31.3.24

£

£

Unlisted investments

58,030

58,030

Investment in Glengoyne

64,494

73,583

122,524

131,613

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

1

1

Taxation and social security

2,255

3,148

Other creditors

415,278

415,278

417,534

418,427

8.	RELATED PARTY DISCLOSURES

Creditors includes £339,021due to the directors.