Company registration number: 14698137
Unaudited financial statements
for the year ended 31 March 2025
for
Zervio Limited
Pages for filing with the Registrar
Company registration number: 14698137
Zervio Limited
Balance sheet
as at 31 March 2025
31 Mar 25 31 Mar 24
Note £ £ £ £
Fixed assets
Tangible assets 4 11,567 -
11,567 -
Current assets
Debtors 49,190 94,460
Cash at bank and in hand 1,678 11,805
50,868 106,265
Creditors: amounts falling due within one
year 		(206,110) (91,042)
Net current (liabilities)/assets (155,242) 15,223
Total assets less current liabilities (143,675) 15,223
NET (LIABILITIES)/ASSETS (143,675) 15,223
Capital and reserves
Called up share capital 1,000 1,000
Share premium account 4,700 4,700
Profit and loss account (149,375) 9,523
TOTAL EQUITY (143,675) 15,223
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 14698137
Zervio Limited
Balance sheet - continued
as at 31 March 2025
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 30 December 2025 and signed on its behalf by:
Mr C Steward, Director
30 December 2025
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Zervio Limited
Notes to the financial statements
for the year ended 31 March 2025
1 Company information
Zervio Limited is a private company registered in England and Wales. Its registered number is 14698137. The company is limited by shares. Its registered office is Ground Floor, Endeavour Court, 50 Channel Way, Southampton, Hampshire, SO14 3GD.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Fixtures & Fittings:
Plant and machinery - 33% straight line
Fixtures & fittings - 33% straight line
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
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Zervio Limited
Notes to the financial statements - continued
for the year ended 31 March 2025
3 Average number of employees
During the year the average number of employees was Nil (2024 - Nil).
4 Tangible fixed assets
Fixtures &
Fittings
£
Cost
Additions 11,567
At 31 March 2025 11,567
Depreciation
At 31 March 2025 -
Net book value
At 31 March 2025 11,567
At 31 March 2024 -
5 Related party transactions
The company entered into transactions with entities that are controlled by directors of the company in the ordinary course of business and on normal commercial terms.

During the year, the company received services from an entity controlled by a director and generated revenue from customers controlled by a director.

At the balance sheet date, amounts owed to related parties in respect of loan funding totalled £117,000
6 Post balance sheet events
Subsequent to the year end, loans totalling £117,000, classified as creditors falling due within one year at 31 March 2025, were converted into equity.

The conversion of these loans into equity was completed in May 2025.
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