ZLNY Limited
Unaudited Financial Statements
For the year ended 30 April 2025
Pages for Filing with Registrar
Company Registration No. 10632814 (England and Wales)
ZLNY Limited
Company Information
Directors
Ms Z Paskin
Mr L Paskin
Company number
10632814
Registered office
6th Floor
9 Appold Street
London
EC2A 2AP
Accountants
Moore Kingston Smith LLP
4 Victoria Square
St Albans
Hertfordshire
AL1 3TF
ZLNY Limited
Contents
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
ZLNY Limited
Balance Sheet
As at 30 April 2025
Page 1
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
75,231
88,220
Current assets
Stock
-
4,847
Debtors
4
74,981
13,050
Cash at bank and in hand
10,912
115,565
85,893
133,462
Creditors: amounts falling due within one year
5
(65,172)
(168,032)
Net current assets/(liabilities)
20,721
(34,570)
Total assets less current liabilities
95,952
53,650
Creditors: amounts falling due after more than one year
6
(6,450)
(16,522)
Provisions for liabilities
(10,349)
(13,485)
Net assets
79,153
23,643
Capital and reserves
Called up share capital
7
1
1
Profit and loss reserves
79,152
23,642
Total equity
79,153
23,643

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

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

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.

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

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

ZLNY Limited
Balance Sheet (Continued)
As at 30 April 2025
Page 2
The financial statements were approved by the board of directors and authorised for issue on 26 January 2026 and are signed on its behalf by:
Ms Z Paskin
Director
Company Registration No. 10632814
ZLNY Limited
Notes to the Financial Statements
For the year ended 30 April 2025
Page 3
1
Accounting policies
Company information

ZLNY Limited is a private company limited by shares incorporated in England and Wales. The registered office is 6th Floor, 9 Appold Street, London, EC2A 2AP.

1.1
Accounting convention

These financial statements have been prepared in accordance with section 1A of 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 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. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.true

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

1.4
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:

Leasehold improvements
8-9 Years straight line
Fixtures and fittings
33% Reducing balance

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.

1.5
Stock

Stock are stated at the lower of cost and estimated selling price less costs to complete and sell.

1.6
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

ZLNY Limited
Notes to the Financial Statements (Continued)
For the year ended 30 April 2025
1
Accounting policies
(Continued)
Page 4
1.7
Financial instruments

The company only has basic financial instruments measured at amortised cost, with no financial instruments classified as other, or basic financial instruments measured at fair value.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.9
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.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

ZLNY Limited
Notes to the Financial Statements (Continued)
For the year ended 30 April 2025
1
Accounting policies
(Continued)
Page 5
1.12
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

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

2025
2024
Number
Number
2
2
Total
2
2
3
Tangible fixed assets
Leasehold improvements
Plant and machinery etc
Total
£
£
£
Cost
At 1 May 2024
102,669
67,045
169,714
Additions
-
0
3,310
3,310
At 30 April 2025
102,669
70,355
173,024
Depreciation and impairment
At 1 May 2024
25,096
56,399
81,495
Depreciation charged in the year
12,198
4,100
16,298
At 30 April 2025
37,294
60,499
97,793
Carrying amount
At 30 April 2025
65,375
9,856
75,231
At 30 April 2024
77,573
10,647
88,220

There is a fixed and floating bank charge over all the assets of the company.

ZLNY Limited
Notes to the Financial Statements (Continued)
For the year ended 30 April 2025
Page 6
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
5,393
4,421
Corporation tax recoverable
2,502
-
0
Other debtors
57,241
2,783
Prepayments and accrued income
9,845
5,846
74,981
13,050
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
10,000
10,000
Trade creditors
18,397
58,176
Corporation tax
-
0
7,924
Other taxation and social security
490
2,675
Other creditors
6,960
59,652
Accruals and deferred income
29,325
29,605
65,172
168,032
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
6,450
16,522
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary share of £1 each
1
1
1
1
ZLNY Limited
Notes to the Financial Statements (Continued)
For the year ended 30 April 2025
Page 7
8
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Within one year
25,333
38,000
Between two and five years
-
0
25,333
25,333
63,333
9
Related party transactions

During the year, ZLNY Limited had the following transactions with entities in which shareholders and/or directors had beneficial interests:

Amounts due from such entities: £200,000 (2024: £21,640).

Amounts due to such entities: £127,988 (2024: £625).

At the year end in included within other debtors were amounts of £2,000 (2024: £33,500 creditor due to) due from the directors of the company.

During the year, £13,337 (2024: £17,107) was paid to the directors as part of the remuneration. £nil (2024: £46,000) was paid to the directors during the year as a dividend.

10
Control

The ultimate controlling party is ZLTB Holding Company Limited by virtue of their sole shareholding.

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