ZOO ACCOUNTING & BUSINESS SOLUTIONS LTD


Directors	HEWINGS, Zeta Estelle
	MCCORMACK, Wayne Patrick


Registered Address	3 Arrow Court
	Springfield Business Park
	Alcester
	B49 6PU


Registered Number	11006256 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		18,083		27,412
			18,083		27,412
Current assets
Debtors		377,772		330,358
Cash at bank and on hand		19,884		26,470
		397,656		356,828
Creditors amounts falling due within one year	5	(410,985)		(288,910)
Net current assets (liabilities)			(13,329)		67,918
Total assets less current liabilities			4,754		95,330
Creditors amounts falling due after one year	6		(307,527)		(320,957)
Net assets			(302,773)		(225,627)
Capital and reserves
Profit and loss account			(302,773)		(225,627)
Shareholders' funds			(302,773)		(225,627)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 30 December 2025, and are signed on its behalf by:

MCCORMACK, Wayne Patrick
Director
Registered Company No. 11006256

ZOO ACCOUNTING & BUSINESS SOLUTIONS LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Land and buildings	18
	Plant and machinery	18
	Fixtures and fittings	18
	Vehicles	18
	Office Equipment	18

2.	Average number of employees


		2025		2024
	Average number of employees during the year	12		12

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 24	3,691	72,680	76,371
At 31 March 25	3,691	72,680	76,371
Depreciation and impairment
At 01 April 24	1,142	47,817	48,959
Charge for year	461	8,868	9,329
At 31 March 25	1,603	56,685	58,288
Net book value
At 31 March 25	2,088	15,995	18,083
At 31 March 24	2,549	24,863	27,412

4.	Current asset investments

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	88,162	79,392
Bank borrowings and overdrafts	367	-
Amounts owed to related parties	43,692	47,641
Taxation and social security	275,751	146,330
Other creditors	591	-
Accrued liabilities and deferred income	2,422	15,547
Total	410,985	288,910

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	261,362	283,248
Other creditors	46,165	37,709
Total	307,527	320,957