Company registration number SC401600 (Scotland)
USERZERO LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
USERZERO LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
USERZERO LTD
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
1,109
1,229
Investments
5
9,976
9,976
11,085
11,205
Current assets
Debtors
6
15,969
10,282
Cash at bank and in hand
11,498
18,823
27,467
29,105
Creditors: amounts falling due within one year
7
(33,230)
(31,674)
Net current liabilities
(5,763)
(2,569)
Net assets
5,322
8,636
Capital and reserves
Called up share capital
12
12
Profit and loss reserves
5,310
8,624
Total equity
5,322
8,636

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 11 January 2026 and are signed on its behalf by:
Mr C H Logie
Director
Company registration number SC401600 (Scotland)
USERZERO LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 2 -
1
Accounting policies
Company information

Userzero Ltd is a private company limited by shares incorporated in Scotland. The registered office is 6th Floor, Gordon Chambers, 90 Mitchell Street, Glasgow, United Kingdom, G1 3NQ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

1.2
Turnover

Turnover represents sales of services net of VAT.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% reducing balance
Computers
33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Fixed asset investments

Investments are stated at cost, together with subsequent capital contributions, less any provisions for impairment in value.

1.5
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

USERZERO LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
4
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 July 2024
671
8,854
9,525
Additions
-
0
656
656
At 30 June 2025
671
9,510
10,181
Depreciation and impairment
At 1 July 2024
442
7,854
8,296
Depreciation charged in the year
57
719
776
At 30 June 2025
499
8,573
9,072
Carrying amount
At 30 June 2025
172
937
1,109
At 30 June 2024
229
1,000
1,229
5
Fixed asset investments
2025
2024
£
£
Other investments other than loans
9,976
9,976
USERZERO LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
13,189
7,632
Other debtors
2,780
2,650
15,969
10,282
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
174
174
Corporation tax
23,419
22,379
Other taxation and social security
8,377
6,913
Other creditors
1,260
2,208
33,230
31,674
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