Caseware UK (AP4) 2024.0.164 2024.0.164 2025-08-31 2025-08-31 false No description of principal activity true 2024-09-01 false 4 4 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08100437 2024-09-01 2025-08-31 08100437 2023-09-01 2024-08-31 08100437 2025-08-31 08100437 2024-08-31 08100437 c:Director1 2024-09-01 2025-08-31 08100437 d:FurnitureFittings 2024-09-01 2025-08-31 08100437 d:FurnitureFittings 2025-08-31 08100437 d:FurnitureFittings 2024-08-31 08100437 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 08100437 d:ComputerEquipment 2024-09-01 2025-08-31 08100437 d:ComputerEquipment 2025-08-31 08100437 d:ComputerEquipment 2024-08-31 08100437 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 08100437 d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 08100437 d:PatentsTrademarksLicencesConcessionsSimilar 2025-08-31 08100437 d:PatentsTrademarksLicencesConcessionsSimilar 2024-08-31 08100437 d:CurrentFinancialInstruments 2025-08-31 08100437 d:CurrentFinancialInstruments 2024-08-31 08100437 d:Non-currentFinancialInstruments 2025-08-31 08100437 d:Non-currentFinancialInstruments 2024-08-31 08100437 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 08100437 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 08100437 d:Non-currentFinancialInstruments d:AfterOneYear 2025-08-31 08100437 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 08100437 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-08-31 08100437 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-08-31 08100437 d:ShareCapital 2025-08-31 08100437 d:ShareCapital 2024-08-31 08100437 d:RetainedEarningsAccumulatedLosses 2025-08-31 08100437 d:RetainedEarningsAccumulatedLosses 2024-08-31 08100437 c:FRS102 2024-09-01 2025-08-31 08100437 c:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 08100437 c:FullAccounts 2024-09-01 2025-08-31 08100437 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 08100437 d:AcceleratedTaxDepreciationDeferredTax 2025-08-31 08100437 d:AcceleratedTaxDepreciationDeferredTax 2024-08-31 08100437 d:OtherDeferredTax 2025-08-31 08100437 d:OtherDeferredTax 2024-08-31 08100437 d:PatentsTrademarksLicencesConcessionsSimilar d:OwnedIntangibleAssets 2024-09-01 2025-08-31 08100437 e:PoundSterling 2024-09-01 2025-08-31 iso4217:GBP xbrli:pure

Registered number: 08100437 ZANZA SPECIALS INTERNATIONAL LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
ZANZA SPECIALS INTERNATIONAL LIMITED REGISTERED NUMBER: 08100437 STATEMENT OF FINANCIAL POSITION AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 82,500 |  | 87,500
Tangible assets | 5 |  | 14,684 |  | 17,533
|  |  | 97,184 |  | 105,033
Current assets |  |  |  |  |
Stocks |  | 305,740 |  | 448,229 |
Debtors: amounts falling due within one year | 6 | 541,138 |  | 478,379 |
Cash at bank and in hand | 7 | 23,715 |  | 17,589 |
|  | 870,593 |  | 944,197 |
Creditors: amounts falling due within one year | 8 | (530,917) |  | (579,706) |
Net current assets |  |  | 339,676 |  | 364,491
Total assets less current liabilities |  |  | 436,860 |  | 469,524
Creditors: amounts falling due after more than one year | 9 |  | - |  | (45,102)
Provisions for liabilities |  |  |  |  |
Deferred tax | 11 | (3,577) |  | (4,328) |
|  |  | (3,577) |  | (4,328)
Net assets |  |  | 433,283 |  | 420,094
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 433,282 |  | 420,093
|  |  | 433,283 |  | 420,094
Page 1
ZANZA SPECIALS INTERNATIONAL LIMITED REGISTERED NUMBER: 08100437 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 AUGUST 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 6 January 2026.
R. A. Rawlinson
Director
The notes on pages 3 to 11 form part of these financial statements. Page 2
ZANZA SPECIALS INTERNATIONAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
Zanza Specials International Limited is a private limited company, limited by shares, incorporated in England and Wales. It's registered office is Unit 1 76 Stephenson Way, Formby Business Park, Liverpool, Merseyside, L37 8EG. The company number is 08100437. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The company depends on its existing bank facilities to meet its day to day working capital requirements. Current forecasts indicate that the company expects to be able to operate within these facilities for whole of the foreseeable future. These facilities are renewed annually and are not guaranteed for the period covered by the going concern review. The Directors are not aware, however, of any circumstances that may adversely affect the renewal of these facilities. Accordingly, the directors believe it is appropriate to prepare the financial statements on the going concern basis.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 3
ZANZA SPECIALS INTERNATIONAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.4 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.7 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds. Page 4
ZANZA SPECIALS INTERNATIONAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.8 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.9 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. Amortisation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Product licences are amortised over twenty years.
| 2.10 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 5
ZANZA SPECIALS INTERNATIONAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.10 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures & fittings | - | 3-10 years
|  |  |  | Computer equipment | - | 2-3 years
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.11 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.12 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.13 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.14 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 6
ZANZA SPECIALS INTERNATIONAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.15 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.16 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
4. | Intangible assets
|  | Product licenses
|  | £
| Cost |
| At 1 September 2024 | 100,000
| At 31 August 2025 | 100,000
| Amortisation |
| At 1 September 2024 | 12,500
| Charge for the year on owned assets | 5,000
| At 31 August 2025 | 17,500
| Net book value |
| At 31 August 2025 | 82,500
| At 31 August 2024 | 87,500
Page 7
ZANZA SPECIALS INTERNATIONAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
5. | Tangible fixed assets
|  | Fixtures & fittings | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 September 2024 | 30,875 | 10,636 | 41,511
| Additions | 378 | - | 378
| At 31 August 2025 | 31,253 | 10,636 | 41,889
| Depreciation |  |  |
| At 1 September 2024 | 13,342 | 10,636 | 23,978
| Charge for the year on owned assets | 3,227 | - | 3,227
| At 31 August 2025 | 16,569 | 10,636 | 27,205
| Net book value |  |  |
| At 31 August 2025 | 14,684 | - | 14,684
| At 31 August 2024 | 17,533 | - | 17,533
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 349,155 | 371,714
| Amounts owed by group undertakings | 155,060 | 25,400
| Other debtors | 5,000 | -
| Prepayments and accrued income | 31,923 | 81,265
|  | 541,138 | 478,379
Page 8
ZANZA SPECIALS INTERNATIONAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 23,715 | 17,589
| Less: bank overdrafts | (382,423) | (242,367)
|  | (358,708) | (224,778)
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 382,423 | 242,367
| Other loans | 50,957 | 80,299
| Trade creditors | 19,424 | 154,030
| Amounts owed to group undertakings | - | 56,991
| Corporation tax | 13,334 | 17,507
| Other taxation and social security | 40,127 | 19,283
| Other creditors | 12,114 | 503
| Accruals and deferred income | 12,538 | 8,726
|  | 530,917 | 579,706
| Bank overdrafts are secured on the book debts of the company and a £125,000 personal guarantee given by the director of the company. Amounts totalling £2,448 (2024 - £nil) were owed to the director at the reporting date and are included in other creditors.
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | - | 45,102
|  | - | 45,102
Page 9
ZANZA SPECIALS INTERNATIONAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Other loans | 50,957 | 80,299
|  | 50,957 | 80,299
| Amounts falling due 1-2 years |  |
| Other loans | - | 45,102
|  | - | 45,102
|  | 50,957 | 125,401
11. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (4,328)
| Charged to profit or loss | 751
| At end of year | (3,577)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (3,669) | (4,381)
| Short term timing differences | 92 | 53
|  | (3,577) | (4,328)
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ZANZA SPECIALS INTERNATIONAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
12. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund.
13. | Controlling party
The company is a 100% subsidiary of WR Healthcare Group Limited, a company registered in England and Wales. There is no single controlling party.
Page 11