Zandland Ltd

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the director on the preparation of the unaudited statutory accounts of Zandland Ltd for the year ended 30 April 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Zandland Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Zandland Ltd , as a body, in accordance with the terms of our engagement letter dated 15 August 2018. Our work has been undertaken solely to prepare for your approval the accounts of Zandland Ltd and state those matters that we have agreed to state to the director of Zandland Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Zandland Ltd and its director as a body for our work or for this report.

It is your duty to ensure that Zandland Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Zandland Ltd . You consider that Zandland Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Zandland Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

5th January 2026

Allen Rose

Chartered Certified Accountants

Creative Industries Building, Mammoth Drive

Wolverhampton Science Park

Wolverhampton

West Midlands

WV10 9TG

Page 1

Page 2

Zandland Ltd

Balance Sheet

As At 30 April 2025

Balance Sheet

Registered number: 10723989

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		54,453		28,955

			54,453		28,955
CURRENT ASSETS
Work in progress	5	-		36,516
Debtors	6	253,207		157,600
Cash at bank and in hand		145,994		205,213

		399,201		399,329
Creditors: Amounts Falling Due Within One Year	7	(262,306 )		(339,816 )

NET CURRENT ASSETS (LIABILITIES)			136,895		59,513

TOTAL ASSETS LESS CURRENT LIABILITIES			191,348		88,468

Creditors: Amounts Falling Due After More Than One Year	8		(5,691 )		(15,813 )

NET ASSETS			185,657		72,655

CAPITAL AND RESERVES
Called up share capital	9		9,000		9,000
Profit and Loss Account			176,657		63,655

SHAREHOLDERS' FUNDS			185,657		72,655

Page 2

Page 3

Zandland Ltd

Balance Sheet (continued)

As At 30 April 2025

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr B Zand

Director

5th January 2026

The notes on pages 4 to 6 form part of these financial statements.

Page 3

Page 4

Zandland Ltd

Notes to the Financial Statements

For The Year Ended 30 April 2025

Notes to the Financial Statements

1. General Information

Zandland Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10723989 . The registered office is Pc223 Creative Industries Building, Mammoth Drive, Wolverhampton Science Park, Wolverhampton, WV10 9TG.

The financial statements are presented in sterling which is the functional currency of the company rounded to the nearest £1.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	25% Straight Line
Computer Equipment	33% Straight Line

2.4. Stocks and Work in Progress

Work in progress are valued at the lower of cost and net realisable value. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

Page 4

Page 5

Zandland Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2024: 9)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 May 2024	59,320	-	3,892	44,487	107,699
Additions	3,342	32,800	-	15,963	52,105
Disposals	(12,686 )	-	-	(5,082 )	(17,768 )

As at 30 April 2025	49,976	32,800	3,892	55,368	142,036

Depreciation
As at 1 May 2024	37,924	-	2,518	38,302	78,744
Provided during the period	3,294	8,200	973	10,054	22,521
Disposals	(9,909 )	-	-	(3,773 )	(13,682 )

As at 30 April 2025	31,309	8,200	3,491	44,583	87,583

Net Book Value
As at 30 April 2025	18,667	24,600	401	10,785	54,453

As at 1 May 2024	21,396	-	1,374	6,185	28,955

5. Work in progress

	2025	2024
	£	£
Work in progress	-	36,516

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	243,699	130,683
Prepayments and accrued income	7,158	22,059
Other debtors	2,350	4,858

	253,207	157,600

Page 5

Page 6

Zandland Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	12,901	35,879
Bank loans and overdrafts	9,970	9,970
Corporation tax	30,552	-
Other taxes and social security	3,796	7,087
VAT	23,950	46,942
Other creditors	45,238	26,339
Accruals and deferred income	120,361	151,413
Director's loan account	15,538	62,186

	262,306	339,816

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	5,691	15,813

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	9,000	9,000

Page 6