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Company Registration Number: 14693117 ZAAP MANCHESTER LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
ZAAP MANCHESTER LIMITED REGISTERED NUMBER: 14693117 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 236,061 |  | -
|  |  | 236,061 |  | -
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 137,796 |  | 22,854 |
Cash at bank and in hand | 6 | 125,377 |  | - |
|  | 263,173 |  | 22,854 |
Creditors: amounts falling due within one year | 7 | (499,134) |  | (22,754) |
Net current (liabilities)/assets |  |  | (235,961) |  | 100
Total assets less current liabilities |  |  | 100 |  | 100
Net assets |  |  | 100 |  | 100
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
|  |  | 100 |  | 100
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 comprehensive income 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 by:
................................................ M Robertshaw
Director
Date: 18 February 2026
The notes on pages 2 to 6 form part of these financial statements. Page 1
ZAAP MANCHESTER LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Zaap Manchester Limited is a private company, limited by shares, incorporated in England and Wales under the Companies Act 2006. The address of the registered office is given on the Company Information page and the nature of the Company's operations and Its principal activities are set out in the Director's Report. The company did not trade in the current or previous accounting period. The financial statements are presented in sterling and this is the functional currency of the company. The comparatives cover a thirteen month period from 28 February 2023 to 31 March 2024. The current accounting period covers the 12 months ended 31 March 2025. 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 is a member of the group headed by Sukho Group Limited with all cash and funding historically managed centrally across the group. As the going concern of the Company is dependent on that of the wider group, it has been assessed at the group level. Sukho Group Limited has provided confirmation to the Directors of the company that these arrangements will continue for the foreseeable future. The Directors have had regard to these confirmations, as well as the overall going concern assessment in respect of the group headed by Sukho Group Limited. In assessing the appropriateness of the going concern assumption, the directors have prepared detailed cash flow forecasts for the Group extending beyond 12 months from the date of approval of these financial statements. The directors have considered various sensitivities in the forecast including the state of the UK economy. At 31 March 2025, the Group had net assets of £6,637,254 (2024 - £7,368,849) and net current assets of £935,131 (2024- £1,231,199). The Group has significant cash resources at its disposal through trading and at the date of signing has £1.9 Million available. Taking into account the trade in the last 18 months together with no external debt, the directors are confident that the forecasts they have in place are achievable and that there is sufficient headroom in place to allow them to meet their liabilities as they fall due for a period of not less than 12 months from the date of signing of these financial statements. Accordingly, the financial statements of the Company have been prepared on a going concern basis.
| 2.3 | 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 2
ZAAP MANCHESTER LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.3 | 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:
|  |  |  | Long-term leasehold property | - | Over the term of the lease
|  |  |  | Fixtures and fittings | - | 15-25%
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.
| 2.4 | 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.
| 2.5 | 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.
| 2.6 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 5 (2024 - 5).
Page 3
ZAAP MANCHESTER LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Long-term leasehold property | Fixtures and fittings | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| Additions | 129,561 | 106,500 | 236,061
| At 31 March 2025 | 129,561 | 106,500 | 236,061
| Net book value |  |  |
| At 31 March 2025 | 129,561 | 106,500 | 236,061
| At 31 March 2024 | - | - | -
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 135,112 | -
| Prepayments and accrued income | 2,684 | 22,854
|  | 137,796 | 22,854
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 125,377 | -
|  | 125,377 | -
Page 4
ZAAP MANCHESTER LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 52,324 | -
| Amounts owed to group undertakings | 258,151 | 22,754
| Accruals and deferred income | 188,659 | -
|  | 499,134 | 22,754
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
9. | Commitments under operating leases
| At 31 March 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 165,075 | -
| Later than 1 year and not later than 5 years | 660,300 | -
| Later than 5 years | 825,375 | -
|  | 1,650,750 | -
10. | Related party transactions
| The company has taken advantage of the exemption contained in Section 33 of FRS102 "Related Party Disclosures" to not disclose transactions and balances with other wholly owned members of the group.
11. | Post balance sheet events
The company began trading during June 2025. Page 5
ZAAP MANCHESTER LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
12. | Controlling party
The immediate parent undertaking of the Company is Sukho Limited, incorporated in England and Wales The registered office of Sukho Limited is 4 St Annes Road, Leeds, Yorkshire, LS6 3NX. The ultimate parent undertaking and parent undertaking of the smallest and largest group is headed by Sukho Group Limited, incorporated in England and Wales. The registered office of Sukho Group Limited is 4 St Annes Road, Leeds, England, LS6 3NX. The consolidated financial statements of this group are available to the public and may be obtained from Companies House, Crown Way, Cardiff, CF14 3UZ, United Kingdom. There is no one controlling party of the Company.
13. | First time adoption of FRS 102 The policies applied under the entity's previous accounting framework are not materially different to FRS 102 and have not impacted on equity or profit or loss.
14. | Auditors' information
The auditors' report on the financial statements for the year ended 31 March 2025 was unqualified. The audit report was signed on 18 February 2026 by Steven Williams ACA (Senior statutory auditor) on behalf of Armstrong Watson Audit Limited.
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