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Company Registration No. 05706195 (England and Wales)
Zularni Limited Unaudited accounts for the year ended 30 June 2025
Zularni Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Zularni Limited Company Information for the year ended 30 June 2025
Director
Sam Parsons
Secretary
J Parsons
Company Number
05706195 (England and Wales)
Registered Office
64 Martindown Road Whitstable Kent CT5 4PR
Accountants
Austin, Taylor Limited 16 Dover Street Canterbury Kent CT1 3HD
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Zularni Limited Statement of financial position as at 30 June 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
179
238
Current assets
Cash at bank and in hand
592
6,345
Creditors: amounts falling due within one year
5
(15,340)
(9,773)
Net current liabilities
(14,748)
(3,428)
Total assets less current liabilities
(14,569)
(3,190)
Provisions for liabilities
Deferred tax
(34)
(45)
Net liabilities
(14,603)
(3,235)
Capital and reserves
Called up share capital
1
1
Profit and loss account
(14,604)
(3,236)
Shareholders' funds
(14,603)
(3,235)
For the year ending 30 June 2025 the company was entitled to exemption from audit 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 January 2026 and were signed on its behalf by
Sam Parsons Director Company Registration No. 05706195
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Zularni Limited Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
Zularni Limited is a private company, limited by shares, registered in England and Wales, registration number 05706195. The registered office is 64 Martindown Road, Whitstable, Kent, CT5 4PR.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% On cost
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Going concern
The financial statements have been prepared on the going concern basis, notwithstanding the deficiency of net assets, on the grounds that the director has confirmed the necessary funds will be made available for the company to meet its obligations as and when they fall due.
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Zularni Limited Notes to the Accounts for the year ended 30 June 2025
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 July 2024
2,671
At 30 June 2025
2,671
Depreciation
At 1 July 2024
2,433
Charge for the year
59
At 30 June 2025
2,492
Net book value
At 30 June 2025
179
At 30 June 2024
238
5
Creditors: amounts falling due within one year
2025
2024
£
£
Loans from directors
14,184
8,842
Accruals
1,156
931
15,340
9,773
6
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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