Acorah Software Products - Accounts Production 16.8.310 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 08259651 Mr Andreas Christodoulides Mr Matthew Pascoe Mr Matthew Pascoe iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08259651 2024-12-31 08259651 2025-12-31 08259651 2025-01-01 2025-12-31 08259651 frs-core:CurrentFinancialInstruments 2025-12-31 08259651 frs-core:Non-currentFinancialInstruments 2025-12-31 08259651 frs-core:ComputerEquipment 2025-12-31 08259651 frs-core:ComputerEquipment 2025-01-01 2025-12-31 08259651 frs-core:ComputerEquipment 2024-12-31 08259651 frs-core:FurnitureFittings 2025-12-31 08259651 frs-core:FurnitureFittings 2025-01-01 2025-12-31 08259651 frs-core:FurnitureFittings 2024-12-31 08259651 frs-core:ShareCapital 2025-12-31 08259651 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 08259651 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08259651 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 08259651 frs-bus:SmallEntities 2025-01-01 2025-12-31 08259651 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08259651 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08259651 frs-bus:Director1 2025-01-01 2025-12-31 08259651 frs-bus:Director2 2025-01-01 2025-12-31 08259651 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 08259651 frs-countries:EnglandWales 2025-01-01 2025-12-31 08259651 2023-12-31 08259651 2024-12-31 08259651 2024-01-01 2024-12-31 08259651 frs-core:CurrentFinancialInstruments 2024-12-31 08259651 frs-core:Non-currentFinancialInstruments 2024-12-31 08259651 frs-core:ShareCapital 2024-12-31 08259651 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 08259651
ZA Aviation Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Mouktaris & Co Ltd
Chartered Accountants & Registered Auditors
156a Burnt Oak Broadway
Edgware
Middlesex
HA8 0AX
ZA Aviation Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
ZA Aviation Limited
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: 08259651

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 450 |  | 672
|  |  | 450 |  | 672
CURRENT ASSETS
Debtors | 5 | 5,007 |  | 19,976 |
Cash at bank and in hand |  | 13,904 |  | 52,776 |
|  | 18,911 |  | 72,752 |
Creditors: Amounts Falling Due Within One Year | 6 | (9,376 ) |  | (13,129 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 9,535 |  | 59,623
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 9,985 |  | 60,295
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (21,100 ) |  | (26,555 )
NET (LIABILITIES)/ASSETS |  |  | (11,115 ) |  | 33,740
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Income Statement |  |  | (11,117 ) |  | 33,738
SHAREHOLDERS' FUNDS |  |  | (11,115) |  | 33,740

Page 1
Page 2
ZA Aviation Limited
Statement of Financial Position (continued)
As At 31 December 2025
For the year ending 31 December 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mr Matthew Pascoe Director
6 March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
ZA Aviation Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
ZA Aviation Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08259651 . The registered office is 156a Burnt Oak Broadway, Edgware, Middlesex, HA8 0AX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Going Concern Disclosure
The company has net liabilities of £11,115 (2024: £33,740 net assets) as at 31 December 2025. The company has recognised net current assets of £9,535 (2024: £59,623). The directors confirm that they are satisfied that the company has adequate resources to meet its liabilities for at least 12 months from the date of signing the financial statements, having:

- forecast cash flows for the company for at least 12 months from the date of signing the financial statements
- considered the fact that the shareholder is willing and able to provide short-term liquidity to the company

As a result, the directors continue to adopt the going concern basis in preparing the financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | Fully depreciated
Computer Equipment | 33% reducing balance

2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
There is no corporation tax payable as the company incurred losses.
Tax payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
ZA Aviation Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 2,862 | 2,328 | 5,190
As at 31 December 2025 | 2,862 | 2,328 | 5,190
Depreciation
As at 1 January 2025 | 2,862 | 1,656 | 4,518
Provided during the period | - | 222 | 222
As at 31 December 2025 | 2,862 | 1,878 | 4,740
Net Book Value
As at 31 December 2025 | - | 450 | 450
As at 1 January 2025 | - | 672 | 672

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 5,000 |  | 7,000
Corporation tax recoverable assets | - |  | 12,969
VAT | 7 |  | 7
| 5,007 |  | 19,976

During the year, the company wrote off material trade debtor balances amounting to £91,322 (2024: £423,026) which were deemed irrecoverable. The write-off has been recognised within administrative expenses in the Trading Income Statement. Management reviewed the recoverability of outstanding receivables and considered these balances no longer collectible due to the prolonged non-payment despite efforts to recover. No further provision has been made for bad or doubtful debts at the year end.
Page 4
Page 5
ZA Aviation Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 6,210 |  | 6,210
Other taxes and social security | 1,490 |  | 2,248
Accruals and deferred income | 1,400 |  | 4,396
Directors' loan accounts | 276 |  | 275
| 9,376 |  | 13,129

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 21,100 |  | 26,555

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

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